RANCHI GOSHALA Vs. REGIONAL P F COMMR

JUDGEMENT

(1.) This application has been preferred by Ranchi Gosnala against the Order No. 2736/93, dated February 5, 1994 passed by the Assistant Provident Fund Commissioner, Ranchi in a proceeding under Section 7-A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (for short E.P.F. Act). By the aforesaid order, the respondents held the petitioner an "Establishment" and a sum of Rs. 66,331.00 as dues payable by the petitioner on various accounts under the E.P.F. Act. One of the pleas taken by the petitioner is that the provisions of Section 7-A of the E.P.F. Act is not applicable in the case of the petitioner, it being not an "Establishment" nor is it a manufacturer.

(2.) From the impugned order aforesaid, it will be evident that the petitioner disputed the applicability of the E.P.F. Act on the following grounds:

(3.) However, it has not been accepted by the respondents on the ground that the petitioner's Establishment has completed 3/5 years from the date of set up, have employed more than 20 employees and petitioner s Establishment is a 'Factory' notified under Schedule I under Section l(3)(a)/fall under the notified class of establishments under Section l(3)(b).