Two establishments rightly
clubbed under EPF Act when both were having functional and financial
integrality and directors of both from the same family, MD, technical and
commercial manager common, employees of both were being swapped and both
registered at same address with same telephone numbers.
M/s. L.N. Gadodia & Sons
& Anr. vs. Regional Provident Fund Commissioner. 2011 LLR 1124 (SC)
Once paying EPF contribution on
salary more than prescribed limit by the employer, he can reduce his
contribution to Rs. 6,500. Sec. 12 of the EPF Act will not be a bar nor sec. 9A
of the ID Act will operate in negative.
Marathwada Gramin Bank Karamchari
Sanghatana and Another vs. Management of Marathwada Gramin Bank and Others.
2011 LLR 1130 (SC)
Even though there is no
limitation for EPF authorities to issue notice for damages, time has to be
reasonable. Period of 7-8 years for issuing notice can't be termed as reasonable
and was liable to quashed.
I.O.L. Limited vs. Union of India
and Ors. 2011 LLR 100 (All. HC)
Amount paid to C & F Agent as
ex-gratia and commission can't be treated as wages for the purpose of EPF. C
& F Agent are not the employees of the company.
The Assistant Provident Fund
Commissioner, Nagpur vs. M/s. Leben Laboratories Pvt. Ltd., Akola. 2011 LLR 27
(Bom. HC) ; 2011(II) LLJ 468
When the establishment produces
the record about labour wages, it will be illegal for the EPF authorities to
assess the labour cost as 25% lump-sum on machine maintenance and
loading-unloading bills.
Vikas Electricals, Jabalpur vs.
Assistant Provident Fund Commissioner, Jabalpur. 2011 LLR 3 (MP HC)
No writ is maintainable against
PF authorities order when remedy of appeal before tribunal is not exhausted.
Lakshmi Metal Industries,
Tirunelveli vs. Assistant Provident Fund Commissioner, Tirunelveli & Ors.
2011 LLR 152 (Mad. HC)
Special Allowance given to
confirmed employees arising out of settlement is not basic wage or deemed part
of deemed DA to attract PF contribution.
Gordon Woodroffe Ltd., Madras vs.
RPFC Madras, 2011 LLR 29 (Madras HC)
No PF dues can be demanded when
Factory closed down with due process of law and EPF was informed.
Bomin Pvt. Ltd. vs. Assistant
Provident Fund Commissioner 2011 I CLR 523 (Guj. HC)
EPF Appellate Tribunal is also
empowered to reduce or waive the damages levied by Employees' Provident Fund
Authority.
Regional Provident Fund
Commissioner, Sub-Regional Office, Nagpur vs. Manoharbhai Ambalal, Gondia. 2011
LLR 332 (Bom. HC)
Damages under sec. 14B of EPF Act
will not be legal if there remains no default or arrears on the date when the
damages are levied.
Hi-Tech Vocational Training
Centre vs. Assistant Provident Fund Commissioner. 2011 LLR 231 (Del. HC)
Accountant and goldsmiths not
paid regular wages will not be considered as employee under EPF Act.
Assistant Provident Fund
Commissioner, Ranchi vs. Sushil Kumar Gupta. 2011 LLR 305: 2011 (128) FLR 718
(Jharkhand HC)
EPF appellate tribunal must give
reasons in a speaking order for dispensing with the compliance of sec. 7-O.
Assistant Provident Fund
Commissioner, Karnal vs. Employees' Provident Fund Appellate Tribunal and
Another. 2011 LLR 235 (P&H HC)
While deciding about exemption
under sec. 17 of EPF Act, authorities have to test the application whether
proposals offered better than of EPF Scheme.
H.C. Gupta, Assistant General
Manager (Retd.) and Others vs. Punjab State Co-operative Bank Limited and
Others. 2011 LLR 302 (P&H HC)
Employer can split the minimum
wages into various allowances for the purpose of determining their liability
under EPF Act.
Asstt. Provident Fund
Commissioner, Gurgaon vs. M/s. G4S Security Services (India) Ltd. and Another.
2011 LLR 316 (P&H HC)
If the employer is aggrieved by
the order of the provident fund authority, should appeal before the EPF
Appellate Tribunal and not the writ petition is to be filed.
State Infrastructure and
Industrial Development Corporation of Uttarakhand Ltd., Dehradun vs. Regional
Provident Fund Commissioner, Dehradun and Others. 2011 LLR 308 (Uttarakhand HC)
In the absence of any speaking
order by appellate tribunal under EPF Act, dismissal of appeal challenging levy
of damages would be unreasonable. HC restored the appeal.
Cable Corporation of India Ltd.
vs. Union of India & Anr. 2011 LLR 380 (Bom. HC)
Unloaders employed temporarily
cannot be treated as regular for the purpose of coverage of establishment under
EPF Act 1952.
Saroj Oil & Dal Industries
vs. Central Board of Trustees Through CPF Commissioner and another. 2011 (128)
FLR 984 (Del. HC)
Rejection of objections filed by
employer because limitation Act did not apply, is illegal. RPFC directed to
hear the matter afresh under sec. 7A of EPF Act.
Fouzdar Farm Equipments, Satna
vs. Regional Provident Fund Commissioner, Jabalpur & Another. 2011 LLR 373
(MP HC)
Before recovery of any dues under
EPF Act, authority needs to provide opportunity of hearing to the employer.
U.A. Transport Corporation vs.
Employees' Provident Fund Organisation. 2011 LLR 418 (Uttarakhand HC)
Two hotels of the same company
having no financial integrality with separate establishments are not to be
clubbed together for the purpose of EPF.
PIEM Hotels Limited & Anr.
vs. Regional Provident Fund Commissioner. 2011 LLR 526 (Bom. HC)
When old employees are absorbed
by the new employer on purchase of old unit, EPF Act will continue to apply.
Jessore Industries (India)
Limited & Anr. vs. The Regional Provident Fund Commissioner, West Bengal
& Nicobar Island & Ors. 2011 (I) LLN 772 (Cal. HC)
Canteen subsidy pursuant to
settlement does not attract PF contribution and can’t be part of D.A.
Indian Petrochemicals Corporation
Ltd. vs. Regional Provident Fund Commissioner & Another. 2011 LLR 460 (Guj.
HC); 2011 LLR 717 (Guj. HC): 2011 I CLR 533 (Guj.)
Transport allowance, washing
allowance, attendance incentive and special allowance paid to all employees
except HRA and lunch allowance will form part of 'basic wages' and will attract
PF contribution.
Surya Roshni Ltd. vs. Employees'
provident Fund and Another. 2011 LLR 568 (M.P. HC)
Merely working of part time
accountant in two different establishments will not be sufficient to club both
into one for PF coverage when partners and employees were different.
M/s Paramount Leathers vs.
Regional Provident Fund Commissioner and Another. 2011 LLR 597 (Cal. HC)
Recovery officer cannot recover
the PF amount determined under section 7A till expiry of 60 days of appeal.
Mahindra Gears and Transmission
Pvt. Ltd. vs. Assistant Provident Fund Commissioner, Employees' Provident Fund.
2011 LLR 602 (Guj. HC)
More than 50% workers engaged
under the guise of "apprentices" and paying them salary, allowances
and bonus instead of stipend will not be excluded from provisions of the EPF
Act.
Sree Mangayarkarasi Mills (P)
Ltd., Madurai Distt. vs. 1. The Assistant Provident Fund Commissioner, Madurai,
2. The Presiding Officer, EPF Appellate Tribunal, New Delhi. 2011 LLR 604
(Madras HC)
EPF Appellate Tribunal is under
obligation to consider the submissions made and grounds raised in the appeal by
the employer. Failure to do so will render the order illegal.
M/s BSBK Pvt. Ltd. vs. Employees'
Provident Fund Appellate Tribunal, New Delhi & Anr. 2011 LLR 610 (Chattisgarh
HC)
EPF Authorities were lawful in
rejecting the exemption application of the bank when required documents and
records were not produced.
Bihar State Co-operative Land
Development Bank Limited, Bihar and Jharkhand, Budh Marg, P.S. Kotwali, District-Patna
Through its Managing Director and Another vs. Union of India through its
Secretary, Ministry of Labour and Employment, New Delhi and Others. 2011 LLR
624 (Patna HC)
Writ not maintainable against
order passed by EPF authorities under section 7A. Whether a person is an
apprentice under standing orders has to be decided on the basis of evidence by
appellate tribunal.
Tirupati Jute Industries Limited
& Anr. vs. Employees' Provident Fund Organisation & Ors. 2011 LLR 657
(Cal. HC)
Before rejecting application of
exemption under EPF Act, authorities are under obligation to provide hearing
apportunity to the school management.
Satyabrata Chakraborti vs. Union
of India and Others. 2011 (129) FLR 315 (Cal. HC)
Order of EPF Authority under
section 7A, if reversed by appellate tribunal in appeal, cannot be challenged
in high court by EPF Authority.
Asstt. Provident Fund
Commissioner, Goa vs. Nirmitee Holidays (P) Ltd., Pune. 2011-II LLJ 469 (Bom.
HC) ; 2011 LLR 28 (Bom. HC)
Assembling of parts of gun in the
factory will be a manufacturing process within sec. 2(m) of Factories Act and
the unit would be covered under EPF Act.
M/s Lowtan and Co. vs. Presiding
Officer, Employees' Provident Funds Appellate Tribunal, New Delhi and Another.
2011 LLR 807 (Patna HC)
Ex-parte order passed against
employer by EPF authorities which was communicated to him after seven months is
not proper. High Court ordered EPF authorities to hear afresh the employer and
communicate fresh order.
M/s. Nityanand Restaurant &
Bar. vs. The Regional Provident Fund Commissioner & Ors. 2011 LLR 851 (Bom.
HC)
When the reference under section
17 of SICA before BIFR was pending against the petitioner-Company, the P.F.
Authorities cannot take recourse to any coercive steps during pendency of such
reference.
M/s. R.S.I. Ltd. & Anr. vs.
Employees' Provident Fund Organisation & Ors. 2011 LLR 852 (Cal. HC)
Employer purchasing the machines
from the closed establishment after taking full and final payments by workers
and setting up the machines at different place will not be a continuing
business under EPF Act and PF authorities can't order new employer for payment
of EPF contributions of past period.
Management of Lingam Press,
Coimbatore vs. Presiding Officer, Employees' Provident Fund Appellate Tribunal
& Anr. 2011 LLR 863 (Mad. HC)
Special allowance &
Conveyance paid to all workers universally, necessarily and ordinarily will be
part of basic wages for the purpose of PF contributions.
Montage Enterprises Pvt. Ltd. vs.
Employees' Provident Fund, Indore & Another. 2011 LLR 867 (MP HC)
Conveyance Allowance, Education
Allowance, Special Allowances, Food Concessions, Medical Allowance, Special
Holidays, Night Shift Incentive and City Compensatory Allowance will be deemed
as basic wages for the purpose of PF contributions under the EPF Act.
The Management of Reynolds Pens
India Pvt. Ltd., Kancheepuram and Others vs. The Regional Provident Fund
Commissioner-II, Chennai. 2011 LLR 876 (Mad. HC)
Person treated as employee for
payment of bonus would come within the ambit of employee as defined by E.P. F.
Act.
Sree Mangayarkarasi Mills (P)
Ltd. vs. The Astt. Provident Fund Commissioner. LLN (2) 2011 P. 304 (Mad. HC)
Division bench also upheld the
order of single judge declaring spiliting of minimum wages in to basic and
allowances as legal for PF purpose.
Assistant Provident Fund
Commissioner vs. M/s. G4S Security Services (India) Ltd. & Another. 2011
LLR 943 (P&H HC)
When interim relaxation from the
provisions of the EPF Act was granted by PF commissioner, withdrawl of such
relaxation during exemption can't be enforced. Court converted such order in to
show cause notice.
Religare Enterprises Ltd. vs.
Labour Secretary & Ors. 2011 LLR 950 (Delhi HC)
When contractor agency was paid
as “karigar charges” after deducting TDS for specialised work of embroidery and
printing, such amount will not attract PF contribution.
When the status of person as
employee is to be determined, it should be seen whether such person has an
obligation to report for duty next day.
The Regional Provident Fund
Commissioner, Mumbai vs. M/s. Syndicate Overseas Pvt. Ltd. 2011 LLR 953 (Bom.
HC)
Junior telecom officers or junior
account officers can't be excluded from EPF coverage for the period of their
pre induction training, specifically when their such period was termed as
'duty' in the rule book and gratuity was also applicable for such period.
Bharat Sanchar Nigam Ltd.,
Chennai vs. Union of India and Others. 2011 LLR 959 (Mad. HC)
Company providing financial services
would be covered under the EPF Act and agents getting commission would be
treated as employees.
Focussed Corporate Services
(India) Pvt. Ltd.,Coimbatore vs. Union of India, Ministry of Labour and
Employment, New Delhi & Ors. 2011 LLR 989 (Mad. HC)
Provisions of EPF Act do not
prohibit the authorities to proceed for recovery of amount even during the
period of appeal provided to the employer.
Employees' Provident Fund
Organisation vs. Rollwell Forge Ltd. & 1. 2011 LLR 1006 ( Guj.HC)
It is for the employer and not
the EPF authorities to prove the strength of employees, employed by him against
the report of PF authority.
J.K. College of Nursing &
Paramedicals vs. Union of India & Ors. 2011 LLR 1013 (Delhi HC)
Condition of deposit the amount
before filing appeal under EPF Act, can't be subsituted by bank gurantee.
Socrus Pharmaceutical Limited vs.
Assistant Provident Fund Commissioner. 2011 LLR 1018 (Delhi HC)
The financial corporation and not
the new owner to whom the unit was sold, would be liable to pay PF arrears
amount to PF department. Sec. 17B of EPF Act will not be applicable in such
case.
Alico Rubber Reclamation
(Private) Limited vs. Employees' Provident Fund Organisation and Anr. 2011 LLR
1032 (HP HC)
Passing order by EPF tribunal
declaring ex-parte on the same day ignoring the application of the employer
requesting for adjournment on which employer was intimated about next date of
hearing,
would be illegal and liable to be
quashed.
Nocil Limited (Erstwhile National
Organic Chemical Industries Ltd.) vs. The Regional Provident Fund
Commissioner-II & Another. 2011 LLR 1052 (Bom. HC)
The organization engaged in the
activities of the inspection, sampling, analysis and survey work in the field
of ores, minerals & chemicals can't fall in the schedule head of 'engineers
and engineering contractors' under EPF Act.
Regional Provident Fund
Commissioner, W.B. & Anr. vs. Superintendence Co. of India Pvt. Ltd. 2011
LLR 1067 (Cal. HC)
When susequent purchaser
purchased business by way of sale and continued same business, Sec. 17B of EPF
Act will apply and new owner will be liable to pay PF contribution of earlier
period if any.
A.L. Subramanian vs. Employees'
Provident Fund Appellate Tribunal, New Delhi & Ors. 2011 LLR 1074 (Mad. HC)
No writ lies against the order of
EPF authorites under Sec. 7A. Employer has to file an appeal before tribunal.
Bharat Polychem Ltd. vs. Regional
Provident Fund Commissioner & Anr. 2011 LLR 1082 (Delhi HC)
Order of EPF authorities under
sec. 7A & 7B, if made without making compliance of principles of natural
justice, is liable to be set aside.
MGM New Bombay Hospital, Vashi
vs. Regional Provident Fund Commissioner & Ors. 2011 LLR 1117 (Bom. HC)
EPF tribunal was duty bound to
enquire from the employer counsel for fixatation of hearing outside Delhi. Any
such ex-parte order passed at camp hearing by tribunal against employer would
be illegal.
B. Mansukhlal and Company vs.
Employees' Provident Fund Organisation and Ors. 2011 LLR 240 (Del. HC)
PF appellate tribunal order
without hearing the employer will be invalid.
Shiv Herbal Research Laboratory
Ltd., Nagpur vs. Asstt. Provident Fund Commissioner, Nagpur & Anr. 2011 LLR
1146 (Bom. HC)
Govt. Notification about coverage
of establishment under EPF Act can also be challenged before appellate
tribunal.
Asahai Infrastructure and
projects Ltd., Akola vs. Asstt. Provident Funds Commissioner, Akola. 2011 LLR
1148 (Bom. HC)
Order for imposing damages and
interest under sec. 7A of EPF Act without considering various factors of
frequency of delay and default, amount etc. is liable to be set aside.
Damien Foundation India Trust,
rep. by Mr. L. Camillus Rajkumar, Chennai vs. Presiding Officer, Employees'
Provident Fund Appellate Tribunal, Coimbatore & Anr. 2011 LLR 1156 (Mad.
HC)
EPF authority before passing any
order of PF contribution determination amount, has to ensure that notice on the
person/establishment on whom liability is proposed to be is fixed, is served
and opportunity of hearing is provided.
Contractor society being exempted
from EPF Act not liable to pay contribution.
Pathankot Janta Cooperative
Labour & Construction Society Ltd. and Anr. vs. State of Punjab through
Secretary, Irrigation, Punjab, Chandigarh & Ors. 2011 LLR 1162 (P&H HC)
In the absence of any provision
about depositing the assessed amount or part thereof under sec. 7-C of EPF Act,
appellate tribunal can’t make it a precondition to hear the appeal. Such order
is liable to be set aside.
Writer Safeguard Private Limited
vs. Regional Provident Fund Commissioner-II and Assessing Officer & Others.
2011 LLR 1193 (Bom. HC)
Employees pension scheme under
EPF Act is a contributory pension scheme, the employee is bound by the terms of
the Scheme and he cannot escape his lability to make out the amount payable by
pointing
out the alleged lapse of the
employer. From The Court Room Important Labour Judgments 2011
C. Govindasamy vs. Regional
Provident Fund Commissioner, Chennai and Others. 2011(130)FLR 843 (Mad. HC)
A transferee of an establishment
cannot escape the liability of the provident fund dues which were payable by
the transferor whereas the liability would be restricted to the value of assets
as obtained on transfer.
Mrs. Radhamani vs. Enforcement
Officer, Kollam and Others. 2011 Lab. IC 2965 (Kerala HC)
Failure on the part of Tribunal
to assign reasons to differ from the view taken by Assistant Provident Fund
Commissioner to allow the appeal, as rightly contended, has occasioned denial
of justice to the petitioner and matter remanded back for reconsideration.
Assistant Provident Fund
Commissioner, Bangalore vs. Chinmaya Mission Hospital, Bangalore. 2011(131) FLR
159 (Karn. HC)
PF authorities can’t impose
interest under sec. 7Q over and above the rate given.
Jyoti Cements (P) Limited and
Others vs. P.F. Commissioner and Others. 2011 (131) FLR 557 (Raj. HC)
EPF authority can’t claim
contributions for the period for which workman neither worked nor agreed to be
treated on duty.
Universal Brakes (P) Ltd.,
Coimbatore vs. Presiding Officer, Employees' Provident Fund Appellate Tribunal
and Ors. 2011 III CLR 662 (Mad. HC)
Civil suit is not maintainable
under EPF Act as the same has its own special provisions of appeal before
appelate authority.
Regional Provident Fund Commissioner
vs. Dr. O.P. Mittal and Another. 2011 LLR 1254 (P&H HC)
When apprentices are paid wages,
salaries and bonus, they are employees under EPF Act.
Sree Mangayarkarasi Mills (P.)
Ltd. rep. by its Director vs. Assistant Provident Fund Commissioner, E.P.F.
Organization, Regional Office and another. 2011 (129) FLR 117
Recovery of PF dues determined
under 7A of EPF Act not permissible when unit is closed.
Bomin Private Ltd. vs. Assistant
Provident Fund Commissioner. 2011 (128) FLR 1092 (Guj. HC)
