MARWARI KANWAR SANGH, A TRUST DULY REGISTERED UNDER THE PROVISION OF TRUST ACT Vs. EMPLOYEES PROVIDENT FUNDS ORGANIZATION

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) The petitioner admittedly a Charitable Public Trust has been brought under the coverage of The Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as 'the Act of 1952'). It is accordingly aggrieved by the impugned order dated 13.10.2010 (Annexure-6) passed by the Assistant Provident Fund Commissioner, Employees' Provident Fund Commission, Ranchi (Respondent No. 4) initiating a proceeding under Sec. 7A of the Act of 1952 and directing it to pay Provident Fund dues for the periods 1/1995 to 2/2010. It is also aggrieved by the order passed in appeal by the learned Presiding Officer, Employees' Provident Fund Appellate Tribunal dated 01.07.1998 (Annexure- 4). The petitioner has also challenged the order dated 24.12.1997 (Annexure-3), passed under Sec. 7A of the Act of 1952 where under it has been held to be covered under the provision of Sec. 7A of the Act of 1952. It has further sought for quashing of the letter no. 1904 dated 31.03.1994 (Annexure-1) issued by the Regional Provident Fund Commissioner, Bihar, Patna (Respondent No. 5) where under Dharmasala of the petitioner has been held to be covered under the provision of Act of 1952 on the ground that its establishment has been notified as a 'Society'.

(3.) The impugned orders at Annexures-3 and 4 have been passed after the matter was remanded by Honourable Patna High Court vide Judgment dated 30.03.1995 in CWJC No. 11411 of 1994 for a fresh hearing on the ground that the petitioner has not been accorded due opportunity of hearing. Learned counsel for the petitioner has not been able to question finding of facts recorded in the order dated 24.12.1997 (Annexure-3) passed by respondent no. 4 after remand. By the said order the respondent no. 4 has held that there were 22 employees undisputedly employed in the organisation. It has further held that the petitioner organisation is not providing any facilities free of charge. The facilities provided are in lieu of charges levied which are shown as donation instead of fee . In the report of Aam Sabha of the said organisation of the year 1995, it has accepted that the visitors are offered food on concessional rates by the organisation through their dining facility. It has held the petitioner to be covered under the Classification of 'Societies, Clubs or Association' notified at Sl. No. 31 of the Notification No. G.S.R. 561, Dated 23.03.1963, effective from 31.05.1963 issued under Sec. 1(3)(b) of the Act of 1952. In Appeal preferred by the petitioner, however, the Appellate Tribunal has found the petitioner covered under the Classification of 'Hotel' as notified at Sl. No. 14 under Notification No. GSR 704, dated 16.05.1961 made effective from 30.06.1961.