Asst. Provident Fund Commissioner vs M/S Jana Sanghatan Trust on 3 April, 2018

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Karnataka High Court

Asst. Provident Fund Commissioner vs M/S Jana Sanghatan Trust on 3 April, 2018

Bench: S.N.Satyanarayana

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            IN THE HIGH COURT OF KARNATAKA
                   KALABURAGI BENCH

         DATED THIS THE 03RD DAY OF APRIL, 2018

                           BEFORE

       THE HON'BLE MR.JUSTICE S.N.SATYANARAYANA

                 W.P.No.200060/2018 (L-PF)

Between:

Asst. Provident Fund Commissioner,
Employees Provident Fund Organization
Regional Office IInd Floor Garaldinni
Complex, Saath Kacheri Road
Raichur-584101
                                                 ... Petitioner
(By Sri. R.S. Patil, Advocate)

And:

M/s Jana Sanghatan Trust Shapur Road,
Deodurg, Raichur-584121
                                               ... Respondent

       This Writ Petition is filed under Articles 226 and 227
of the Constitution of India, praying to call for records in
Appeal No.ATA No.848 (6) 2003 vide order dated 04.02.2010
passed by EPF Appellate Tribunal, New Delhi vide Annexure-
A and to issue writ of certiorari and quash and set aside the
order in Appeal No.ATA No.848 (6) 2003 dated 04.02.2010.

       This petition is coming on for preliminary hearing this
day, the Court made the following:-
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                             ORDER

The petitioner herein, Assistant Provident Fund Commissioner of Raichur Region has come up in this writ petition impugning the order dated 04.02.2010 passed on the file of EPF Appellate Tribunal, New Delhi in A.T.A.No.848(6) 2003.

2. The case of the petitioner herein is that the respondent organization is covered under Provident Fund Act and is regularly contributing the amount deducted from its employees along with their share of contribution to the petitioner's organization. However, when it comes to certain allowances which are paid to the employees of respondent, the same is not accounted while calculating the contribution payable to the petitioner herein, which was subject matter of proceedings initiated under Section 7-A of the Employees Provident Fund Act initiated in this behalf vide No.KN/SRO/GLB/21331/ENF/2003, wherein by 3 order dated 16.09.2003 the respondent herein was called upon to deposit a sum of Rs.1,25,104/- as contribution to respondent towards the undisclosed emoluments paid to its employees.

3. The said order was subject matter of appeal by the respondent herein in A.T.A.No.848(6) 2003 on the file of EPF Appellate Tribunal, New Delhi, wherein the Tribunal on appreciation of facts and also taking into consideration the definition of basic wages as contemplated under Section 2-B of Employees Provident Fund Act and also with reference to other emoluments held the appeal in favour of respondent-appellant by relying upon the judgment rendered in the matter of T.I. Cycle of India Vs. M.K. Harmani reported in 2001 (7) SEC 204 wherein it is stated that the Apex Court has held as under;

" incentive wages paid in respect of extra work done is to be excluded from the basic wages".

4. In that view of the matter, the Appellate Tribunal has allowed the appeal and set aside the order passed by the Asst. Provident Fund Commissioner and Officer in-charge, S.R.O., Gulbarga coming within the zone of petitioner herein which appears to be just and proper.

5. In that view of the matter, this Court finds no justifiable grounds to interfere with the order passed by the EPF Appellate Tribunal in A.T.A.No.848(6) 2003. Accordingly, this writ petition is dismissed.

Sd/-

JUDGE BL

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