TATA IRON AND STEEL COMPANY Vs. REGIONAL PROVIDENT FUND COMMISSIONER
LAWS(JHAR)-2008-3-72
HIGH COURT OF JHARKHAND
Decided on March 17,2008

TATA IRON AND STEEL COMPANY Appellant
VERSUS
REGIONAL PROVIDENT FUND COMMISSIONER Respondents

JUDGEMENT

NARENDRA NATH TIWARI, J. - (1.) IN this interlocutory application, the petitioner has prayed for stay of the order dated 14th January, 2008, whereby an order has been issued for attachment of the bank account of the petitioner.
(2.) IT has been submitted that the respondent Nos. 1 and 2 have fasten the liability on the writ petitioner stating that they are Principal Employer, whereas respondent No. 3, M/s. Jagriti, is an independent charitable trust having no administrative control of the petitioner and that respondent No. 3 was declared charitable trust by the respondent No. 1 itself. However, the respondent No. 3 is liable to pay the contribution, if any, they are given separate registration and Provident Fund Code. The petitioner has got no concern with the employees of respondent No. 3. They are not the principal employer of the employees of the respondent No. 3. Surprisingly, by order dated 14th January, 2008, petitioner's bank account has been sought to be attached. Learned Counsel appearing on behalf of the respondent Nos. 1 and 2 contested this interlocutory application and submitted that the petitioner is the Principal Employer and that they have been allotted code number by the department. So far as M/s. Jagriti, respondent No. 3, is concerned, it is working under the petitioner and as such the petitioner, as Principal Employer, is liable to pay the amount. No separate code number or account is required to be allotted to M/s. Jagriti, respondent No. 3.
(3.) MR . Tapas Kabiraj, learned Counsel, appearing on behalf of the respondent No. 3, on the other hand, submitted that M/s. Jagriti is a charitable trust and it was declared as such by the respondent No. 1 earlier. If there is any liability under the law, the respondent No. 3 is always ready and willing to pay such contribution of the employer. Respondent No. 3, M/s. Jagriti, with that intention also applied for separate Provident Fund Account/Code, but the respondent No. 1 refused to grant any such Code.;


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