DAYAL MALLEABLES (P) LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) THE most basic question in this writ petition is whether the provision of Section 16 the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the Act) exempts the petitioner company from the application of the provisions of this Act. The second question is whether the assessments could have been made under the Act by the respondent No. 2, the Assistant Provident Fund Commissioner, Ranchi, for the period 1.7.1989 to 31.1.1991 and the third question is whether the employment of more than 20 persons on some period of a month could have brought the petitioner establishment under the mischief of the Act.

(2.) THE petitioner is private limited company and the petitioner No. 2 is its Managing Director. The petitioner company is an industrial unit manufacturing Malleable casting. It started its trial production in the industry on 11.6.1986 and the regular production started in the last week of November, 1986. In the month of June, 1989, for a couple of days, 21 persons were employed including four persons who were engaged purely on temporary basis in casual manner for a specified job of maintenance/repairing of machines. Out of those four persons, one person was engaged only one day and the details of all that were recorded in the Attendance Register and the Register had been deposited in the office of the Assistant Provident Fund Commissioner, respondent No. 2, who had not returned the same till the date of filing of the writ application. The Assistant Provident Fund Commissioner (hereinafter referred to as the Commissioner) investigated the matter relating to applicability of the provisions of the Act on or about 4.12.1990 and 11.12.1992 wherein the petitioner produced all the relevant documents including the Attendance Register. The Commissioner found that the persons employed by the petitioner -company were always less than 20, except in the month of June, 1989 for a couple of days and the said officer found month -wise employment as follows : - - __________________________________________________________________

(3.) IN June, 1986, Section 16 of the Act as amended in the year, 1960 was in force, which reads as follows : - -