ASSISTANT PROVIDENT FUND COMMISSIONER Vs. SUSHIL KUMAR GUPTA

JUDGEMENT

(1.) This writ petition has been filed by the Assistant Provident Fund Commissioner, Ranchi for quashing the order dated 18.10.2007 passed by the Employees' Provident Fund Appellate Tribunal, New Delhi in ATA No. 181(3)/2006.

(2.) Mr. P. P. N. Roy, learned senior counsel for the petitioner submitted that an order was passed against respondent under Section 7-A and 7-B of the E.P.F. & M. P. Act, 1952 on 17.5.2004 by the petitioner on the grounds that one Mr. M. K. Sinha was managing the accounts of the establishment against the monthly payment of Rs. 2,000/-, and therefore, it can be construed that he is working in the establishment and gets his remuneration directly from the employer. He further held that seven gold smiths (whose names are mentioned in the order) are also engaged by the establishment on contract basis and they are executing their work for the establishment regularly and get their remuneration directly from the employer, but the said order has been wrongly set aside by the Tribunal in the appeal filed by the establishment without appreciating the relevant aspects.

(3.) The relevant portion of the impugned order reads as follows: