ERNAKULAM CO-OPERATIVE MILK SUPPLY UNION LTD Vs. GOVERNMENT OF INDIA
HIGH COURT OF KERALA
ERNAKULAM CO-OPERATIVE MILK SUPPLY UNION LTD
GOVERNMENT OF INDIA REPRESENTED BY SECRETARY
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(1.) This petition has been preferred by a cooperative society registered under the Travancore - Cochin Cooperative Societies Act which is engaged in the business of supply of milk and milk products to the public, the requisite milk being collected from the members of the society.
(2.) In December, 1964, the 2nd respondent who is the Regional Provident Fund Commissioner, Kerala, informed the society that the Employees' Provident Funds Act, 1952 and the scheme framed thereunder had become applicable to the society with effect from the 30th April, 1962, in as much as the society came within the scope of Entry 22 in Appendix 1 wherein the classes of establishments to which the Act has been made applicable under S.1(3)(b) of the Act have been enumerated. The 2nd respondent accordingly called upon the society to remit the contribution and to submit the returns with effect from the 1st day of May, 1962.
(3.) Entry No. 22 in Appendix I which was introduced by a notification of Central Government dated 7-3-1962 reads as follows:-
"Trading and commercial establishments engaged in the purchase, sale or storage of any goods including establishments of exporters, importers, advertisers, commission agents and brokers and commodity and stock exchanges, but not including banks or ware houses established under any Central or State Act.";
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