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3. According to Sri. Sajeev Kumar K. Gopal, the learned Standing counsel, the determination of the amounts due under Section 7A includes determination on the question as to whether the trainees are employees or not and there is no need for a separate enquiry under para 26B and it is the very same authority who has to make determination under Section 7A.

4. It is contented by the learned Standing Counsel that 622 employees whose contributions have been determined are employees under Section 2(f) of the Act and they are not trainees.