K.N.Seth, J. - (1.) The petitioner is a co-operative society registered under the Societies Registration Act, 19)2. In the year 19b7 the Regional Provident Fund Commissioner, Kanpur, required the Co-operative Union to depodt. the contributory provident fund of its employees with him. The petitioner deposited a sum of Rs. 1,61,90 . as contributory provident fund as demanded by the Regional Provident Fund Commissioner for the period May, 1962 to March, 1975 The Regional Provident Fund Commissioner. Kanpur, sent a letter to the District Magistrate, Bijnor, dated 9-4-1974 to recover a sum of Re 15,699. 90 from the petitioner as damages for late deposit of provident found contribution, administrative and collection charges etc. The petitioner has challenged the legality of the demand and recovery of this amount.
(2.) The learned counsel for the petitioner contended that the provisions of the Employees Provident Fund Act, 1952, do not apply to Co operative Societies in view of the provisions of the U. P. Co-operative Societies Act, 1965 which has made provision for contributory provident fund by the societies, and consequently, even though the petitioner union deposited the Employee Provident fund in pursuance of the direction of the Regional Provident Fund Commissioner, Kanpur it was not liable to pay any damages, interest, administrative charges etc. Reliance in this conception was placed on the decision of the learned single Judge of this Court in the Zila Sahkari Federation Ltd. v. The Regional Provident Fund Commissioner, U. P. and others reported in 1974 L.I.C. 810. After considering the relevant provisions of the Constitution of India, it was observed : "the U.P. Co-operative Societies Act makes law with respect to provident fund. It is not disputed that the U.P. Co operative Societies Act, 1965, did receive the assent of the President of India on March 4, 1966. With the coming into force of this Act, it will prevail in the State ever any earlier law in respect of that matter. The Employees Provident Fund Act, 1962, was an earlier law made by Parliament. It will yield and will not op rate in this State so long as the 1965 Act is in force."
(3.) We are informed that this decision has been upheld in a Special Appeal, we are in respectful agreement with the view expressed in the aforesaid case.;