ST. JOHNS SCHOOL WHITEHALL Vs. EMPLOYEES PROVIDENT FUND ORGANIZATION

JUDGEMENT

(1.) This is a petition preferred under Article 226 of the Constitution of India. On perusal of the same, it is noticed that the petitioner/school is a registered educational institution functioning in the State of Meghalaya since the year 1982. However, the school was registered with the Employees Provident Fund Organization only in the year 2000 and necessary payment/contributions was therefore made only from the year 2000.

(2.) Though the school was brought within the purview of the related Act, that is, the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 in the year 2000 but with effect from the year 1982, the contention of the school is that it had 20 employees only from the year 1996 and as such, was liable to make deposit of the relevant contributions only from such year.

(3.) It is also stated that the petitioner/school received a notice from the respondent authority in respect of the delay in depositing the dues etc. for which interest and penal damages with effect from February 1996 to March 1999 was levied. On this Court (the then Shillong Bench of the Gauhati High Court) being approached, the matter was disposed of with a direction by the Court, dtd. 27/1/2012 in WP(C) No. (SH) 58 of 2009 to the petitioner/school to deposit 25% of the total amount of damages etc. in accordance with Clause 32-A of the Employees Provident Fund Scheme, 1952, which was done so and duly acknowledged by the respondents herein.