Free Judgments

Saheli Marbles Private Limited, … vs Assistant Provident Fund … on 7 September, 2015

1. An inspection was carried out by the officers of Employers Provident
Fund Organization (in short the organization) of the premises of the
appellant M/s.Saheli Marbles Pvt.Ltd. (in short the Saheli Marbles) on
September 11, 1996 wherein a list was prepared noting down the names of
the employees for the month of June and 21 names were recorded. The said
names included Nana Lal, Jai Gopal and Harish Chandra and the list was
signed by the officers of the organization besides Nana Lal Chhaparwal.
Relevant would it be to highlight that the list indicated that it contained the
names of the employees of the appellant and Nana Lal Chhaparwal who is a
director of the appellant signed the list. The said survey was proceeded by a
letter dated November 07, 1996 asking M/s.Saheli Marbles to comply with

the provisions of the Employees Provident Fund Act (in short the EPF Act).
M/s.Saheli Marbles sent a representation dated January 01, 2004 to the
Organization stating that as per the wage register and books of account only
12 members in the list were regular employees in the company and the other
9 were either employees of the company or their family members not related
to the company. It was also pointed out that out of the 9 members 3
members were the Directors of the company namely Shri Nana Lal
Chhaparwal, Shri Jai Gopal Chhaparwal and Shri Harish Chhaparwal and
have been the Directors of the company since its incorporation. Further
representation was made by M/s.Saheli Marbles on December 11, 2003
giving the status of 8 persons included in the list. In the enquiry under
Section 7-A before the Commissioner despite repeated adjournments from
time to time for 32 occasions none appeared on behalf of M/s.Saheli Marbles
and thus vide order dated November 24, 2009 in view of the number of
workers employed in the establishment being 20 and above, it was directed
that M/s.Saheli Marbles fell within the ambit of the provisions of EPF Act.

Source: Indian Kanoon