Partly allowed

M/S.Prakash Cashew Company, v. the Assistant Provident Fund Commissioner

Kerala HC3 Nov 2022WP(C)/6844/2011

Case brief

AI extract

What is this about?

This writ petition challenged Section 7A enquiry orders for non-payment of EPF dues, alleging lack of opportunity to adduce evidence and absence of the enforcement officer's report. The Court set aside the orders.

What did the court decide?

Exhibits P1, P1(b) and P5 set aside; 1st respondent directed to reconsider after giving opportunity of hearing and furnishing documents relied upon.

M/S.Prakash Cashew Company, Vs the Assistant… — Labour and Industrial Disputes | Kerala HC (2022)

¶1

IN THE HIGH COURT OF KERALA AT ERNAKULAM

¶2

PRESENT

¶3

THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN

¶4

THURSDAY, THE 3^RD DAY OF NOVEMBER 2022 / 12TH KARTHIKA, 1944

¶5

WP(C) NO. 6844 OF 2011

¶6

PETITIONER:

¶7

M/S.PRAKASH CASHEW COMPANY, KAITHAKODE, KUNDRA, KOLLAM, REPRESENTED BY PROPRIETOR B.JAYAPRAKASH. BY ADVS. SRI.T.M.CHANDRAN SRI.JOSEPH ALBIN NEDUNTHALLY SRI.V.A.SASIDHARAN

¶8

RESPONDENTS:

¶9

1 THE ASSISTANT PROVIDENT FUND COMMISSIONER, KOLLAM. 2 THE EMPLOYEES PROVIDENT FUND APPELLATE TRIBUNAL, MINISTRY OF LABOUR AND EMPLOYMENT, 4TH FLOOR, SCOPE MANOR, LAXMI NAGAR DISTRICT CENTRE, DELHI-110 092. 3 EMPLOYEES PROVIDENT FUND ORGANIZATION, REPRESENTED BY REGIONAL PROVIDENT FUND COMMISSIONER-II, SUB REGIONAL OFFICE, PONNAMMA CHAMBERS, PARAMESWAR NAGAR, KOLLAM-691001. 4 RECOVERY OFFICER, EMPLOYEES PROVIDENT FUND ORGANIZATION, SUB REGIONAL OFFICE, PONNAMMA CHAMBERS, PARAMESWAR NAGAR, KOLLAM-691001. BY ADV SRI.PIRAPPANCODE V.S.SUDHIR,SC,EPF

¶10

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

¶11

WP(C) NO. 6844 OF 2011 2

¶12

P.V.KUNHIKRISHNAN, J.

¶13

-----------------------------W.P.(C).No. 6844 of 2011

¶14

Dated this the 03^rd day of November, 2022

¶15

JUDGMENT

¶16

The above writ petition is filed with the following

¶17

prayers:

¶18

“(i) issue a writ of mandamus or any other appropriate writ, order or direction, quashing Exhibits P1 and P5

¶19

(ii) that the petitioner be granted such further reliefs as are appropriate and incidental to the Writ Petition.

¶20

(iii) issue a writ of certiorari or any other appropriate writ to quash Exhibits P1, P1 (b) and Exhibit P5 orders.

¶21

(iv) issue appropriate writ or order granting an effective opportunity to contest the enquiry proceeding under Section 7A of the Act and to produce necessary documents in the said enquiry and to adduce evidence;

¶22

(v) to pass an order for keeping all proceeding in abeyance including the recovery proceedings in pursuance of Ext.P1, P1(b) and P5 orders;

¶23

(vi) allow the Writ Petition with costs and grant such other reliefs as this Honourable Court

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WP(C) NO. 6844 OF 2011 3

¶25

deems fit and just.”[SIC]

¶26

The petitioner is the proprietor of M/s.

¶27

Prakash Cashew Company, Kaithakode, Kundara, Kollam engaged in the Cashew industry after employing both permanent and excluded employees. It is a covered establishment as per the Employees Provident Fund and Miscellaneous Provisions Act, 1952 and the Schemes (for short 'the Act'). An enquiry under Section 7A was initiated against the petitioner which resulted in Ext.P1 order. It is the specific case of the petitioner that the Proprietor of the petitioner Company was hospitalized and undergone a major operation on 7.8.2008 and advised rest for a period of 3 months and hence he could not attend the enquiry nor engage a representative to represent in the Section 7-A enquiry. It is the case of the petitioner that the employer was not given adequate opportunity to prove the actual wages. Consequently Ext.P1 order was passed. Thereafter the petitioner filed a Review

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WP(C) NO. 6844 OF 2011 4

¶29

Petition to review Ext.P1 as per Section 7B of the Act. The Review Petition was also dismissed as evident by Ext.P1(b). Challenging the same, the petitioner filed Ext.P4 appeal as per Section 7I of the Act. The appeal is also dismissed as per Ext.P5 order. According to the petitioner, Section 7A enquiry was conducted mainly based on the report of the Enforcement Officer. It is the specific case of the petitioner that the same was not furnished to the petitioner. The petitioner produced Ext.P6 series to show the contribution paid towards the ESI corporation. Ext.P7 series is the contribution paid by the petitioner towards the Provident Fund dues. The petitioner submitted that the documents produced will reveal that the petitioner has remitted a sum of Rs. 23,62,760/- against the due amount of Rs. 19,43,238/- and thereby the petitioner has paid an excess amount of Rs. 4,19,522/-. According to the petitioner, even then the recovery proceedings is initiated. Hence this writ petition is filed challenging Exts.P1, P1(b) and P5.

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WP(C) NO. 6844 OF 2011 5

¶31

Heard counsel appearing for the petitioner and the Standing counsel appearing for the respondents.

¶32

Counsel appearing for the petitioner reiterated his contentions raised in this writ petition. The counsel takes me through Exts.P1, P1(b) and P5 and submitted that, no opportunity was given to the petitioner to adduce evidence and to cross examine the Enforcement Officer who submitted the report. The Standing counsel on the other hand submitted that sufficient opportunity was given to the petitioner to adduce evidence. The Standing counsel submitted that a bare perusal of Ext.P1 order itself will show that, on several days the case was posted and the petitioner refused to appear before the Court. The Standing counsel also submitted that the medical certificate produced by the petitioner is dated 10.04.2012 and there is no sufficient materials in Ext.P1(a) medical certificate to show that the Proprietor of the Company was laid up during the

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WP(C) NO. 6844 OF 2011 6

¶34

period. The Standing counsel submitted that, even in the absence of the petitioner, the authority considered all the relevant materials and thereafter decided the matter and there is nothing to interfere with the impugned order. Moreover, the Standing counsel also submitted that the petitioner has not raised the point that he was not given proper opportunity to adduce evidence before the authorities concerned. This is disputed by the counsel appearing for the petitioner and submitted that specific contention was raised in Ext.P4 appeal memorandum.

¶35

This Court considered the contentions of the petitioner and the respondents. It is true that a perusal of Ext.P1 will show that the case was posted on several occasions to adduce evidence. It will be better to extract the relevant portion of Ext.P1:

¶36

“The Establishment M/s. Prakash Cashew Company, Kaithakode, Kundara, Kollam is covered under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 under code No. KR/16433. The employer of the establishments

¶37

WP(C) NO. 6844 OF 2011 7

¶38

defaulted in the payment of various dues fully under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 and Schemes framed there under, for the period from 02/2004 to 04/2008. In spite of repeated requests made by this Office as well as the Enforcement Officer, the establishment has not remitted the dues fully towards the Employees' Provident Funds. The employer has thus violated the provisions contained in Para 30 and 38 of Employees' Provident Fund Scheme, 1952 and rendered himself liable for penal action as provided under Section 14(2) of the Act read with Para 76(d) of the Scheme, 1952.

¶39

In order to determine the dues, a notice was issued by this office to the employer on 24.07.08 by Registered Post fixing an inquiry on 07.08.2008 under Section 7 A of the Act, wherein production of necessary records and appearance in person or through duly authorized representative was insisted upon.

¶40

On 07-08-2008, none attended for hearing but a letter dated Nil received on 07-08-2008 requesting for an adjournment, as the employer has been hospitalized. Considering his request the case was adjourned to 10-09-2008.

¶41

On 10-09-2008, none attended the hearing and no representation has been received and the case was again adjourned to 20-10-2008. However a Telegram dated 09-09-2008 has been received on 11-09 2008 requesting further adjournment.

¶42

WP(C) NO. 6844 OF 2011 8

¶43

On 20-10-2008, none attended and no representation has been received.

¶44

Even though the inquiry has been adjourned as requested by the employer, the employer or his authorised representative has failed to attend the hearing and to produce the records called for vide notice dated 24-07-2008. The Enforcement Officer during his inspection visit to the establishment has also reported that the establishment has not produced the records and reported that (i) there is huge variation between the wages reported to ESIC and EPF (ii) the employer is not remitting the Provident Fund Contributions on the actual full wages paid to the employees. (iii) The employer is submitting NIL returns to the EPF, whereas he has remitted ESIC Contributions for the same period etc. and the Enforcement Officer has reported the balance outstanding wages based on the salary for the month of 05/2008.

¶45

It is also reported that the Trade Union conveners have complained that the contributions furnished in the Form 23 slips are much less than the actual contributions deducted from the wages of employees. On comparison of leave book with form 3A in respect of KR/16433/266, it is seen that the wages furnished in the form 3A is only 21.6% of the actual wages, furnished in the leave book.

¶46

I therefore determine the outstanding dues for the period from 02/2004 to 04/2008 on the basis of the dues reported by Enforcement Officer reserving

¶47

WP(C) NO. 6844 OF 2011 9

¶48

the right to assess the escaped dues if any as and when the original records of the establishment are verified by the Enforcement Officer.

¶49

Thereafter, a review petition was filed and

¶50

the same was dismissed as per Ext.P1(b) order. In Ext.P1(b) order, it is stated that the petitioner has not made any request for cross examination of the Enforcement Officer. It is also stated in Ext.P1(b) that sufficient opportunities were provided to the employer to represent his side and he has not participated in the inquiry, inspite of repeated adjournments. A perusal of Ext.P1(b) will show that Sri.Anil Narayan, authorized representative of the establishment attended the hearing with authorization letter from the petitioner. He requested for a copy of all the Inspection Reports and documents based on which the enquiry under Section 7A was initiated. But a perusal of Ext.P1(b) will show that, since such a request is not made from the petitioner, the same is rejected. Ext.P5 is the order passed in the appeal. In paragraph 13 of

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WP(C) NO. 6844 OF 2011 10

¶52

Ext.P5 order, it is stated that the appellant participated in the proceeding under section 7A. But never asked to supply the copy of the Enforcement Officer's report. A perusal of Ext.P5 will show that the petitioner never appeared, but only requested for adjournment. It is an admitted fact that the petitioner was not able to appear for Section 7A enquiry. According to the petitioner, there is payment in excess of the demand and the petitioner is entitled to refund certain amount and submitted several documents to substantiate the case. I don't want to make any observation about the merit of the case. In the peculiar facts and circumstances of the case, I think an opportunity can be given to the petitioner to contest the matter once again by producing adequate materials to substantiate the case. To facilitate the authorities to pass fresh order, Exts.P1, P1(b) and P5 can be set aside. The 1^st respondent will pass fresh orders after giving an opportunity of hearing to the petitioner. Now it is submitted that the report of the Enforcement Officer is

¶53

WP(C) NO. 6844 OF 2011 11

¶54

already produced in this writ petition in the counter affidavit. The 1^st respondent will furnish the documents which they are going to rely to the petitioner before proceeding with Section 7A enquiry.

¶55

Therefore, this writ petition is disposed of in the following manner:

¶56

i) Exts.P1, P1(b) and P5 are set aside. ii) The 1^st respondent is directed to

¶57

reconsider the matter after giving an opportunity of hearing to the petitioner, as expeditiously as possible.

¶58

iii) The 1^st respondent will furnish the

¶59

documents which the 1^st respondent is going to

¶60

rely to the petitioner before proceeding with Section 7A enquiry.

¶61

Sd/-

¶62

P.V.KUNHIKRISHNAN JUDGE

¶63

¶64

WP(C) NO. 6844 OF 2011 12

¶65

APPENDIX OF WP(C) 6844/2011

¶66

PETITIONER ANNEXURES

¶67

ANNEXURE I	TRUE COPY OF INTERIM ORDER DATED 9.3.2011.
ANNEXURE II	TRUE COPY OF JUDGMENT DATED 27.5.2011 IN W.A.526/2011.
EXHIBIT P1(A)	A TRUE COPY OF THE CERTIFICATE DATED 10.4.2012 ISSUED BY DR.R.P.MADHAVAN.
EXHIBIT P1(B)	A TRUE COPY OF THE ORDER DATED 9.2.2009.
EXHIBIT P1	TRUE COPY OF THE PROCEEDINGS OF THE 1ST RESPONDENT DATED 20.10.2008.
EXHIBIT P2	TRUE COPY OF THE COMBINED CHALLAN ISSUED FROM THE OFFICE OF THE 1ST RESPONDENT ON 9.12.2009.
EXHIBIT P3	TRUE COPY OF THE CHEQUE OF CATHOLIC SYRIAN BANK LTD. CHINNAKKADA BRANCH DATED 30.4.2010.
EXHIBIT P4	A TRUE COPY OF THE MEMORANDUM OF
	APPEAL DATED 18.3.2008 (WITHOUT DOCUMENTS).
EXHIBIT P5	A TRUE COPY OF THE ORDER DATED 13.1.2011.
EXHIBIT P6	A TRUE COPY OF THE CHALLAN DATED 23.3.2004 FOR RS.16942/-.
EXHIBIT P6(A)	A TRUE COPY OF THE CHALLAN DATED 6.5.2004 FOR RS.13978/-.
EXHIBIT P6(B)	A TRUE COPY OF THE CHALLAN DATED 2.6.2004 FOR RS.7505/-.
EXHIBIT P6(C)	A TRUE COPY OF THE CHALLAN DATED 26.6.2004 FOR RS.11575/-.
EXHIBIT P6(D)	A TRUE COPY OF THE CHALLAN DATED 19.10.2004 FOR RS.12460/-.

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WP(C) NO. 6844 OF 2011 13

¶69

EXHIBIT	P6(E) A TRUE COPY OF 19.10.2004 FOR RS	THE CHALLAN DATED .14280/-.
EXHIBIT	P6(F) A TRUE COPY OF 19.10.2004 FOR RS	THE CHALLAN DATED .7842/-.
EXHIBIT	P6(G) A TRUE COPY OF 19.10.2004 FOR RS	THE CHALLAN DATED .11438/-.
EXHIBIT	P6(H) A TRUE COPY OF 13.1.2005 FOR RS.	THE CHALLAN DATED 11138/-.
EXHIBIT	P6(I) A TRUE COPY OF 13.1.2005 FOR RS.	THE CHALLAN DATED 7551/-.
EXHIBIT	P6(J) A TRUE COPY OF 13.4.2005 FOR RS.	THE CHALLAN DATED 8470/-.
EXHIBIT	P6(K) A TRUE COPY OF 13.4.2005 FOR RS.	THE CHALLAN DATED 11048/-.
EXHIBIT	P6(L) A TRUE COPY OF 13.4.2005 FOR RS.	THE CHALLAN DATED 10046/-.
EXHIBIT	P6(M) A TRUE COPY OF 12.5.2005 FOR RS.	THE CHALLAN DATED 18348/-.
EXHIBIT	P6(N) A TRUE COPY OF 13.12.2005 FOR RS	THE CHALLAN DATED .10368/-.
EXHIBIT	P6(O) A TRUE COPY OF 13.12.2005 FOR RS	THE CHALLAN DATED .11020/-.
EXHIBIT	P6(P) A TRUE COPY OF 13.12.2005 FOR RS	THE CHALLAN DATED .11967/-.
EXHIBIT	P6(Q) A TRUE COPY OF 13.12.2005 FOR RS	THE CHALLAN DATED .8051/-.
EXHIBIT	P6(R) A TRUE COPY OF 13.12.2005 FOR RS	THE CHALLAN DATED .10047/-.
EXHIBIT	P6(S) A TRUE COPY OF 13.12.2005 FOR RS	THE CHALLAN DATED .11050/-.
EXHIBIT	P6(T) A TRUE COPY OF 21.4.2006 FOR RS.	THE CHALLAN DATED 13519/-.
EXHIBIT	P6(U) A TRUE COPY OF	THE CHALLAN DATED

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WP(C) NO. 6844 OF 2011 14

¶71

	21.4.2006 FOR RS.15245/-.
EXHIBIT	P6(V) A TRUE COPY OF THE CHALLAN DATED 21.4.2006 FOR RS.13413/-.
EXHIBIT	P6(W) A TRUE COPY OF THE CHALLAN DATED 21.4.2006 FOR RS.14135/-.
EXHIBIT	P6(X) A TRUE COPY OF THE CHALLAN DATED 4.8.2006 FOR RS.11110/-.
EXHIBIT	P6(Y) A TRUE COPY OF THE CHALLAN DATED 4.8.2006 FOR RS.12840/-.
EXHIBIT	P6(Z) A TRUE COPY OF THE CHALLAN DATED 10.10.2006 FOR RS.9965/-.
EXHIBIT	P6AA A TRUE COPY OF THE CHALLAN DATED 10.10.2006 FOR RS.10537/-.
EXHIBIT	P6AB A TRUE COPY OF THE CHALLAN DATED 1.1.2007 FOR RS.21124/-.
EXHIBIT	P6AC A TRUE COPY OF THE CHALLAN DATED 1.1.2007 FOR RS.12888/-.
EXHIBIT	P6AD A TRUE COPY OF THE CHALLAN DATED 31.7.2007 FOR RS.37372/-.
EXHIBIT	P6AE A TRUE COPY OF THE CHALLAN DATED 19.11.2007 FOR RS.32346/-.
EXHIBIT	P6AF A TRUE COPY OF THE CHALLAN DATED 19.11.2007 FOR RS.32087/-.
EXHIBIT	P6AG A TRUE COPY OF THE CHALLAN DATED 20.5.2008 FOR RS.30469/-.
EXHIBIT	P6AH A TRUE COPY OF THE CHALLAN DATED 11.12.2008 FOR RS.42291/-.
EXHIBIT	P7 TRUE COPY OF CHALLAN DATED 23.3.2004 FOR RS.2010/-.
EXHIBIT	P7A TRUE COPY OF THE CHALLAN DATED 26.4.2004 FOR 3/2004 FOR RS.7/-.
EXHIBIT	P7B TRUE COPY OF THE CHALLAN DATED 26.6.2004 FOR RS.7/- FOR RS.4/2004..

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WP(C) NO. 6844 OF 2011 15

¶73

EXHIBIT P7C	TRUE	COPY	OF	THE	CHALLAN	DATED
	26.6. RS.5/	2004 2004.	FO	R R	S.10591/-	FOR
EXHIBIT P7D	TRUE 19.10	COPY .2004	OF FOR	THE RS.253	CHALLAN 39/-.	DATED
EXHIBIT P7E	TRUE 19.10	COPY .2004	OF FOR	THE RS.306	CHALLAN 42/-.	DATED
EXHIBIT P7F	TRUE	COPY	OF	THE	CHALLAN	DATED
	19.10 8/200	.2004 4.	F	OR R	S.80337/-	FOR
EXHIBIT P7G	TRUE 13.4.	COPY 2005 F	OF OR R	THE S.4453	CHALLAN 0/-.	DATED
EXHIBIT P7H	TRUE 13.4.	COPY 2005 F	OF OR R	THE S.4390	CHALLAN 0/-.	DATED
EXHIBIT P7I	TRUE 20.4.	COPY 2005 F	OF OR R	THE S.2975	CHALLAN 1/-.	DATED
EXHIBIT P7J	TRUE 20.4.	COPY 2005 F	OF OR R	THE S.3337	CHALLAN 2/-.	DATED
EXHIBIT P7K	TRUE 20.4.	COPY 2005 F	OF OR R	THE S.4309	CHALLAN 5/-.	DATED
EXHIBIT P7L	TRUE 20.4.	COPY 2005 F	OF OR R	THE S.3929	CHALLAN 1/-.	DATED
EXHIBIT P7M	TRUE 13.12	COPY .2005	OF FOR	THE RS.7/-	CHALLAN FOR 3/200	DATED 5.
EXHIBIT P7N	TRUE 13.12	COPY .2005	OF FOR	THE RS.7/-	CHALLAN FOR 4/200	DATED 5.
EXHIBIT P7O	TRUE 13.12	COPY .2005	OF FOR	THE RS.7/-	CHALLAN .	DATED
EXHIBIT P7P	TRUE 13.12	COPY .2005	OF FOR	THE RS.7/-	CHALLAN FOR 6/200	DATED 5.
EXHIBIT P7Q	TRUE 13.12	COPY .2005	OF FOR	THE RS.7/-	CHALLAN FOR 7/200	DATED 5.
EXHIBIT P7R	TRUE	COPY	OF	THE	CHALLAN	DATED

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WP(C) NO. 6844 OF 2011 16

¶75

13.12.2005 FOR RS.40383/-.

¶76

EXHIBIT P7S	TRUE 13.12	COPY .2005	OF THE FOR RS.297	CHALLAN 72/-.	DATED
EXHIBIT P7T	TRUE 13.12	COPY .2005	OF THE FOR RS.392	CHALLAN 91/-.	DATED
EXHIBIT P7U	TRUE 13.12	COPY .2005	OF THE FOR RS.430	CHALLAN 75/-.	DATED
EXHIBIT P7V	TRUE	COPY	OF THE	CHALLAN	DATED
	28.9. 12/20	2007 05.	FOR R	S.12221/-	FOR
EXHIBIT P7W	TRUE 28.9.	COPY 2007	OF THE FOR RS.7/-	CHALLAN FOR 1/2006	DATED .
EXHIBIT P7X	TRUE 28.9. 2/200	COPY 2007 6.	OF THE FOR RS.7/	CHALLAN - FOR THE	DATED MONTH
EXHIBIT P7Y	TRUE 28.9.	COPY 2007	OF THE FOR RS.7/-	CHALLAN FOR 3/2006	DATED .
EXHIBIT P7Z	TRUE 28.9.	COPY 2007	OF THE FOR RS.7/-	CHALLAN FOR 4/2006	DATED .
EXHIBIT P7AA	TRUE 28.9.	COPY 2007	OF THE FOR RS.7/-	CHALLAN FOR 5/2006	DATED .
EXHIBIT P7AB	TRUE 28.9.	COPY 2007	OF THE FOR RS.7/-	CHALLAN FOR 6/2006	DATED .
EXHIBIT P7AC	TRUE 28.9.	COPY 2007	OF THE FOR RS.7/-	CHALLAN FOR 7/2006	DATED .
EXHIBIT P7AD	TRUE 28.9.	COPY 2007	OF THE FOR RS.2799	CHALLAN 8/-.	DATED
EXHIBIT P7AE	TRUE 28.9.	COPY 2007	OF THE FOR RS.2335	CHALLAN 12/-.	DATED
EXHIBIT P7AF	TRUE 28.9.	COPY 2007	OF THE FOR RS.2884	CHALLAN 2/-.	DATED
EXHIBIT P7AG	TRUE 28.9.	COPY 2007	OF THE FOR RS.2930	CHALLAN 1/-.	DATED

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WP(C) NO. 6844 OF 2011 17

¶78

EXHIBIT P7AH	TRUE COPY OF	THE CHALLAN DATED
	28.9.2007 FOR RS	.30352/-.
EXHIBIT P7I	TRUE COPY OF 28.9.2007 FOR RS	THE CHALLAN DATED .7/- FOR 1/2007.
EXHIBIT P7J	TRUE COPY OF 28.9.2007 FOR RS	THE CHALLAN DATED .7/- FOR 2/2007.
EXHIBIT P7AK	TRUE COPY OF 19.11.2007 FOR R	THE CHALLAN DATED S.7/- FOR 3/2007.
EXHIBIT P7AL	TRUE COPY OF 28.9.2007 FOR RS	THE CHALLAN DATED .7/- FOR 4/2007.
EXHIBIT P7AM	TRUE COPY OF 28.9.2007 FOR RS	THE CHALLAN DATED .7/- FOR 5/2007.
EXHIBIT P7AN	TRUE COPY OF 28.9.2007 FOR RS	THE CHALLAN DATED .7/- FOR 6/2007.
EXHIBIT P7AO	TRUE COPY OF 19.11.2007 FOR R	THE CHALLAN DATED S.5888/-.
EXHIBIT P7AP	TRUE COPY OF 28.9.2007 FOR RS	THE CHALLAN DATED .11956/-
EXHIBIT P7AQ	TRUE COPY OF 19.11.2007 FOR R	THE CHALLAN DATED S.15359/-.
EXHIBIT P7AR	TRUE COPY OF 19.5.2008 FOR RS	THE CHALLAN DATED .11907/-.
EXHIBIT P7AS	TRUE COPY OF 19.5.2008 FOR RS	THE CHALLAN DATED .15014/-.
EXHIBIT P7AT	TRUE COPY OF 19.5.2008 FOR RS	THE CHALLAN DATED .27828/-.
EXHIBIT P7AU	TRUE COPY OF 19.5.2008 FOR RS	THE CHALLAN DATED .28402/-.
EXHIBIT P7AV	TRUE COPY OF 19.5.2008 FOR RS	THE CHALLAN DATED .37372/-.
EXHIBIT P7AW	TRUE COPY OF 30.7.2007 FOR RS	THE CHALLAN DATED .9780/-.
EXHIBIT P7AX	TRUE COPY OF	THE CHALLAN DATED

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WP(C) NO. 6844 OF 2011 18

¶80

30.7.2009 FOR RS.11131/-.

¶81

EXHIBIT P8 TRUE COPY OF THE STATEMENT OF ACCOUNT. EXHIBIT P9 TRUE COPY OF STATEMENT OF ACCOUNT.

¶82

RESPONDENT EXHIBITS

¶83

EXHIBIT R1(A) TRUE COPY OF THE ENFORCEMENT OFFICER'S NOTE NO.KR/16433/EO.MPA/08 ALONG WITH HIS INSPECTION REPORT. EXHIBIT R1(B) TRUE COPY OF THE STATEMENT OF ACCOUNT SHOWING THE DETAILS OF DUES ASSESSED VIDE 7A & THE REMITTANCE. EXHIBIT R1(C) TRUE COPY OF THE RELEVANT EXTRACT OF THAT LEAVE BOOK & FORM 3A (MONTHLY WAGES DETAILS FOR THE YEAR 20062007). EXHIBIT R1(D) TRUE COPY OF THE RELEVANT EXTRACT OF THE STATEMENT SUBMITTED BY THE TRADE UNION CONVENERS.

¶84

//TRUE COPY// PA TO JUDGE

M/S.Prakash Cashew Company, v. the Assistant Provident Fund Commissioner

Case brief

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What did the court decide?

M/S.Prakash Cashew Company, v. the Assistant Provident Fund Commissioner

Case brief

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What the court decided

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