VENUS ENTERPRISES Vs. EMPLOYEE PROVIDENT FUND

JUDGEMENT

(1.) By this writ petition, a challenge is made to the order dated 16.7.2004 passed by the Commissioner, Employees' Provident Fund under section 7-A of the Employees' Provident Fund & Misc. Provisions Act, 1952 (for short 'the Act of 1952') and order dated 22.11.2010 passed by the Employees' Provident Fund Appellate Tribunal, New Delhi, dismissing the appeal preferred by the petitioner against the order passed by the Commissioner.

(2.) Learned counsel submits that due to relationship of father and son, clubbing of two different establishments has been made. The aforesaid cannot be a ground to club two different establishments having no connection with each other. In view of the aforesaid, impugned order passed by the Commissioner under section 7-A of the Act of 1952 so as the order passed by the appellate tribunal deserves to be set aside. Reference of the judgment of the Karnataka High Court in the case of "Regional Provident Fund Commissioner, Mangalore v. B Ganapathy Bhandarkar", reported in 2003-III-LLJ 100 has been given.

(3.) I have considered the submissions and perused the record.