GYAN BHARTI SCHOOL Vs. R P F COMMISSIONER ANDAMAN AND NICOBAR
LAWS(CAL)-1996-2-7
HIGH COURT OF CALCUTTA
Decided on February 28,1996

GYAN BHARTI SCHOOL Appellant
VERSUS
R P F COMMISSIONER ANDAMAN AND NICOBAR Respondents

JUDGEMENT

- (1.)THE writ petition is directed against two notices of demand dated 10th February, 1992 and 19th August, 1992, issued by the Assistant provident Fund Commissioner, West Bengal, The Andaman and Nicobar Islands. Briefly stated, the facts of the case are that the petitioner is a society duly registered under the Societies Registration Act, 1860 and runs and manages an educational institution known as "gyan Bharti Vidyapith". The management of the school pays its approved teachers their basic salary, house rent allowance, medical allowance and 8-1/3 per cent Provident Fund on the basic salary. The approved staff members including teachers also receive a Government Dearness Allowance from the District Inspector of Schools (Secondary Education) at the State Government prescribed rates. Director of Secondary Education issued a memo dated 23. 9. 1980 for enabling the teachers and the staff of the school to receive the benefit of dearness Allowance and additional interim reliefs. For the purpose of drawing such dearness Allowance a statement in form 'b' is prepared by the school office and the same is submitted to the office of the D. I. of Schools (S. E.) Calcutta. By an order of this court in a writ petition filed by the petitioners, the D. I. of Schools (S. E.)appointed a drawing and disbursing officer for the purpose of disbursement of money among the approved teaching and non-teaching staff of the school. The school office prepared monthly statement showing pay and allowance of teaching and non-teaching staff of the school. The school office prepared monthly statement showing pay and allowance of teaching and non-teaching staff and that is signed by the members of the school as well as the drawing and disbursing officer. Government cheques are then issued by the drawing and disbursing officer in favour of the approved staff members of the school. The Accountant General, West Bengal issued one cheque of the entire amount in favour of the drawing and disbursing officer of the school who deposits the same in his account in the State Bank of India for disbursement to the concerned teaching and non-teaching staff. The petitioner has alleged that since it has no role towards payment of Dearness Allowance to its staff members, which entirely rests with the Government, the provisions of the employees Provident Fund and Miscellaneous Provisions Act, 1952 (in short 'the Act') has no application in so far that relates to the demand of payment of such dues on account of Dearness Allowance to its staff members on and from March 6,1982.
(2.)IT has also been alleged that the Dearness Allowance is paid by the Government and it is not payable by the employer. It has been further alleged, that neither Section 6 of the Act nor para 29 of the Employees Provident Fund Scheme, 1952, support the claim of the Provident Fund authorities. Dearness allowance is paid by the State government from its own coffer and such payment of money to its approved staff cannot be taken to be a liability of the school authorities.
(3.)THE petitioner has accordingly prayed for a declaration that it has no obligation of any kind whatsoever to make payment of Provident Fund contribution under the act or the scheme framed thereunder for the D. A. , part of the salary of teaching and non-teaching staff and a writ in the nature of Mandamus commanding the respondents to withdraw or cancel the notices referred to above alongwith other reliefs.
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