LISA GILL,J. - (1.) This writ petition has been filed by the Central Board of Trustee, through Assistant Provident Fund Commissioner, Regional Office, seeking quashing of order dated 22.10.2019, Annexure P-4, passed by the Central Government Industrial Tribunal-cum-Labour Court-II, Delhi in appeal No. 41)2(16) 2016.
(2.) Brief facts necessary for adjudication of this matter are that respondent no.2, a private limited company was engaged in the business of providing finance for two wheelers, personal loan and consumer durable products. Being a multinational company many of its employees working in India were of foreign origin and international workers in terms of the definition of EPF and MP Act 1952 (for short 'Act.'). The company was depositing the PF dues of these international workers in respect of their basic wages. Appellant company had a scheme for payment of special allowance over and above the basic wages, which applied to all the employees of the company including the international workers. Company was making regular contribution towards wages as defined under the Act.
(3.) Pursuant to amendment in the EPF Scheme, an agreement on Social Security was signed between the Republic of India and Czech Republic on 09.06.2010. Subsequently, on internal evaluation, the appellant company formed a policy to benefit its international workers by extending the benefit of EPF to the special allowance paid to them. In February 2015, the establishment while acting upon the said policy paid additional contributions to the provident fund in respect of the special allowance paid to the international workers in addition to the regular provident fund contribution on the wage. Remittance in this respect was made for the period between October 2011 to January 2015.;