REGIONAL PROVIDENT FUND COMMISSIONER Vs. HINDUSTAN ZINC LIMITED

JUDGEMENT

(1.) This writ petition has been filed aggrieved against the order dated 24/3/2017 passed by the Employees' Provident Funds Appellate Tribunal, New Delhi ('the Tribunal'), whereby, the appeal filed by the respondent under Section 7-I of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 ('the Act, 1952') has been accepted and order dated 20/9/2012 passed by the Regional Provident Fund Commissioner, Udaipur under Section 7-A of the Act, 1952 has been set aside.

(2.) The Commissioner by his order dated 11/4/2012 (Annex.1) came to the conclusion that the applicant i.e. Mr. B.Ponnappan was entitled for consideration of pension benefits and, therefore, the EPF contribution was required to be deposited by the respondent in respect of applicant from the date of joining to the date of retirement. Whereafter, on 20/9/2012 assessment under Section 7-A of the Act, 1952 was made and the respondent was directed to deposit the due amount of Rs.50,695/- within 15 days of the order.

(3.) The Tribunal after hearing the parties inter alia came to the following conclusion: