Calcutta High Court (Appellete Side)
Port Sramik Co-Operative Enterprise ... vs Assistant Provident Fund Commissioner ... on 5 October, 2018
Author: Arindam Sinha
Bench: Arindam Sinha
1
05.10.2018
Item no. 45
ddas WP 9964 (W) of 2018
Port Sramik Co-operative Enterprise Ltd. & Anr.
Vs.
Assistant Provident Fund Commissioner & Ors.
Mr. Souma Majumdar
Mr. Victor Chatterjee
... ... For the petitioners
Mr. Susanta Pal
Mr. Gautam Kr. Ray
... ...For the respondent nos. 1 & 2
Mr. Debajyoti Basu Mr. Vivekananda Bose .. ...For Private Respondent Affidavit-of-service filed is kept on record. Petitioner no. 2 has impugned order dated 8th May, 2018 by which the Authority has said as follows :-
"Sri, Rajbhar submitted a representation dated 08/05/2018 along with supporting documents, mainly contending the fact of applicability of the EPF & MP Act, 1952, towards their co-operative society and the reason for which PF contribution cannot be claimed on AD-hoc Grant Assistance so allowed by GoWB. In this context this is to categorically record that the instant proceeding is for the purpose of assessing the PF dues payable on Ad-hoc Grant 2 Assistance for the period from 04/2007 to 03/2016 and hence any dispute/contentions shall not be heard in the matter of applicability of the Act. Now, the contentions so raised supported by documents in the matter of PF dues on Ad-hoc Grant Assistance needs to be examined in the light of Act and Scheme provisions."
Mr. Majumdar, learned advocate appears on behalf of petitioners and relies on clause (a) of Section 16 in Employees' Provident Funds and Miscellaneous Provisions Act, 1952. He submits, petitioner no. 1 is an establishment registered under Cooperative Societies Act, 1912, employs 20 workers and functions without aid of commercial connection drawing power. He submits, the Act is not applicable to his client. There, thus, can be no application of adjudication regarding assessment of provident fund dues applicable on ad hoc grant assistance allowed by Government of West Bengal or any other matter provided under the Act.
The Authority will consider this contention of petitioners of the Act not applying to it. That contention goes to root of the matter. On dealing with this preliminary objection and if found the Act applies, the Authority might proceed to, thereafter, adjudicate on assessment. Petitioner will obtain and serve copy of this order on the Authority within two weeks from date, after which the Authority will fix time and date for hearing to be given. 3 Writ petition is disposed of.
(Arindam Sinha, J.)