Shitla Pd. Srivastava, J. - (1.) This writ petition under Article 226 of the Constitution of India has been filed by the petitioner (Oil and Natural Gas Corporation Limited) against the respondents the Assistant Provident Fund Commissioner and the Regional Provident Fund Commissioner for issuing writ of certiorari to quash the order dated January 14, 1998 passed by the respondent No. 1, copy of which has been filed as Annexure-17 to the writ petition. The second relief sought for is writ of mandamus commanding the respondents not to implement the aforesaid order.
(2.) Annexure-17 to the writ petition is an order passed by the Assistant provident Fund Commissioner, the Sub-Regional Office, Dehradoon, exercising power under Section 7-A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as Act only). By this order the authority concerned has determined the money due from the petitioner which is a covered Unit under Code No. UP/ 1261, Dehradoon under the E.P.F and M. P. Act, 1952 for the period November 16, 1995 to July 30, 1997 read with Employees' Pension Scheme, 1995, i.e. against Account No. 10 and a sum of Rs. 21,66,58,410/- has been determined as payable by M/s.O.N.G.C.UP/1261, Dehradoon. It has further been ordered that in case the employer of the above mentioned establishment fails to deposit the payable amount as determined above in Account No. 10 in the S.B.I. and further fails to submit a copy of the paid challans pertaining to the aforesaid amount in the office of the Employees' Provident Fund Commissioner, Sub-Regional Office, Dehradun within seven days from the date of receipt of this order the same may be recovered as arrears of land revenue under Section 8 of the Act.
(3.) The brief facts, as stated in the petition leading to the present petition, are that the petitioner is a Corporation established with effect from February 1, 1994. Prior to that date it was a Commission established under Parliamentary Legislation known as Act No. 43 of 1959. The petitioner Corporation was established after the Commission and it inherited all rights and liabilities and all provisions relating to both the employer and the employees which were enforced in the Commission prior to the coming into force of the Corporation and it remained intact.The Corporation is engaged in promoting indigenous production of Hydrocarbons, self-reliance in technology as also promoting indigenous efforts in Oil and Gas related equipment materials and services, to assist in conservation of hydrocarbons, more efficient use of energy and development of alternate sources of energy, environment protection. It is further stated that in order to achieve these objectives the petitioner has a massive set of employees working in the corporation in different parts of the country. It consists both of officers and non-officers categories. It is stated that the petitioner corporation in order to keep healthy relations with the employees has been framing various remedial measures providing for the benefit of employees or class of employees working in the corporation and with this object the then Commission enacted "ONGC Self-Contributory Post Retirement and Death in Service Benefit Scheme, 1991" which was to be effective with effect from April 1, 1990. A copy of the said Scheme has been filed as Annexure-1 to the writ petition. It is further stated that the aforesaid Scheme of 1991 is formulated with basic object to take care of Post Retirement and Death in Service cases of all the officers and in order to meet their socio-economic needs and their families' welfare covering risk factor in the event of death while in service and with this objective, the Association of Scientific and Technical Officers a registered body under the Societies Registration Act, 1860 being the representative body of all officers of ONGC spread throughout the country, requested the management of ONGC to formulate a scheme to achieve the said objective. It is further stated that the scheme was envisaged with the involvement of ONGC officers taking into consideration all relevant factors like the number of persons joining the scheme in different age groups, mortality rate, age profile of the members of the scheme, present salary and growth of salary in coming years, inflation rate, rate of monthly contribution by the members etc. It is further stated that this scheme was formulated and presented to the Executive Committee for ONGC in its 57th meeting held at Delhi and the scheme was approved by the Executive Committee on April 28, 1990 and was circulated on April 29, 1990 requesting the officers to exercise their options in triplicate either in favour of the said scheme or against it. It is further stated that in pursuance of the circular some officers exercised their options and signed the terms of the settlement with the management of ONGC. This scheme was subsequently modified in view of the officers' request for giving more favourable treatment to the younger officers and the same was approved by the ONGC ip its 275th meeting held on November 5, 1990. It is further stated that the scheme was referred to the Government of India on April 3, 1991 which was approved by the Government of India on September 18, 1991 and a Board of Trustee was constituted to implement the scheme and to administer the same. Accordingly a trust was formed for the purpose of the scheme. The trust was written on October 23, 1991. The scheme was implemented with effect from April 1, 1990. It is further stated that the Central Government introduced the Employees Pension Scheme of 1995 and in paragraph 3 of the said scheme from and out of the contributions payable by the employer in each month under Section 6 of the Act or under the Rules of the Provident Funds of the Establishment which is exempted under clauses (a) and (b) of Sub-section (1) of Section 17 of the Act or whose employees are exempted under either paragraph 27 or paragraph 27-A of the Employees' Provident Fund Scheme, 1952, a part of the contribution representing 8.33% of the employees pay was to be remitted by the employer to the Employees' Pension Fund within 15 days of the close of every month by a separate bank draft According to paragraph 4 of the scheme the employer shall pay the contribution payable to the Employees' Pension Fund in respect of each member of the Employees' Pension Fund. It is further stated by the petitioner that the Scheme of 1995 further provided for the exemption from the operation of the Pension Scheme. The relevant paragraph is quoted in the writ petition which is being quoted hereinafter: "Exemption from the operation of the Pension Scheme : The Central Government may grant exemption to any establishment or class of establishment from the operation of this Scheme if the employees of the establishment are either members of any other pension scheme or proposes to be members of a pension wherein the pensionary benefits are at par or more favourable than the benefits provided under this Scheme.";