NATIONAL THERMAL POWER COR. LTD Vs. REGIONAL PROVIDENT FUND COMMISSIONER

JUDGEMENT

(1.) The Petitioner has filed present Writ Petition assailing the Order, dtd. 9/8/2010 (Annexure P/1) passed in Appeal No.ATA No.62(8)/2003 passed by the learned Employees Provident Fund Appellate Tribunal, New Delhi and against the Interim Order, dtd. 17/4/2002 (Annexure P/3) by which the Respondent No.2 has assessed the P.F. dues of Employees working in the Cooperative Society working with the Petitioner to the tune of Rs.15,30,766.00under Sec. 7-A of the E.P.F Act, 1952 (for short, the Act '1952')

(2.) Brief facts reflected from the record are that the Petitioner is a Government undertaking and is involved in power manufacturing sector. The Respondent initiated proceeding under Sec. 7-A of the Act, 1952 vide Notice, dtd. 11/11/1991 issued by the Regional Provident Commissioner, Indore. The Regional Provident Fund Commissioner Indore vide its Order, dtd. 11/4/1997 has rejected the prayer of the Petitioner for grant of relaxation from applicability of Act, 1952. Therefore, it is directed Petitioner to comply with the provisions of Act, 1952, thereafter, the proceeding were transferred to Regional Provident Fund Commissioner, Raipur.

(3.) The proceedings under Sec. 7(a) of Act, 1952 was initiated by the Assistant Provident Commissioner, Raipur for assessment of P.F. dues of the Members of the Cooperative Society who are land displaced persons. The Petitioner submitted his reply contending no Employer-Employee relation exists between the society and its member as the members themselves are the Workers and they share the profit earned by the societies among themselves. It has also been contended that the societies are registered under the M.P. Cooperative Act, 1960 which is an independent legal entity and juristic person. Therefore, the provisions of E.P.F Act are not applicable. The learned Assistant Provident Commissioner while examining the provisions of Act, 1952 particularly the definition of "Employee"? as define under the Act has held that members of the cooperative society are Employee as per the provisions of Act, 1952, thus the Act, 1952 is applicable. Thereafter, he has assessed the sues to the tune of Rs.15,30,766..00These orders are being challenged by the Petitioner in the Writ Petition.