Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | The Employees’ Provident Funds |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952) |
Case(s) Referred | Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 Referred Case 4 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Issue for consideration: Clubbing of two Institutions run by the same Society for the purpose of coverage under the EPF Act. The Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 – Coverage under the EPF Act by clubbing of two Institutes run by the same Society – Society ran two institutions including the appellant, in the same campus – One had 8 employees and the other had 18 – Report of the Enforcement Officer that there being total 26 employees working in both the Institutes, managed by the same Society and within the same premises, the establishment would be covered under the provisions of the EPF Act – Order passed by the Commissioner u/s.7-A of the EPF Act – Challenged by the appellant – Appeal dismissed by the Tribunal – Writ Petition filed by the appellant also dismissed – Order upheld in writ appeal:Held: Appellant had taken the case very casually – Material on record sufficient to non-suit the appellant – Even the documents produced by the appellant themselves show that it is not an independent establishment but an arm of the Society – Under the provisions of the EPF Act, if any establishment employs 20 or more persons, the same shall be covered under the provisions of the EPF Act for grant of various benefits thereunder to the employees working there, the EPF Act being a welfare legislation – The mere fact that two Institutes, managed and controlled by the same management, offer different courses or were established at different times is not relevant for their clubbing under the EPF Act – The fact that one of the institutes receives 100% grant-in-aid from the government while the other is receiving to the extent of 70%, is also not relevant – After coverage of the establishments, the benefits, as determined for the purpose of assessing dues under the EPF Act, was already assessed by the Commissioner – Both the Institutes are being run by the same Society – The Ideal Institute was set up in the year 1965, whereas the appellant was set up in the year 1985-86 – If the employees employed in both the institutes are added, the total number of employees would be 26, which will be sufficient for coverage in terms of s.1(3)(b) of the EPF Act, stipulating that an institute employing 20 or more persons is liable to be covered under the provisions of the EPF Act – It is also not in dispute that both the institutes are being run in the same campus – There is financial integrity between the Society of the appellant as well as the other Institute as substantial funds were advanced to the Institutes by the Society – Further, both the Institutes are functioning from the same premises. [Paras 15, 16, 19, 21-23] |
Judge | Hon'ble Mr. Justice Rajesh Bindal |
Neutral Citation | 2023 INSC 909 |
Petitioner | M/s Mathosri Manikbai Kothari College Of Visual Arts |
Respondent | The Assistant Provident Fund Commissioner |
SCR | [2023] 16 S.C.R. 538 |
Judgement Date | 2023-10-12 |
Case Number | 4188 |
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