Partly allowed

Kerala State Chalachitra Academy v. Assistant Provident Fund Commr.

Kerala HC19 Mar 2024WP(C)/10560/2011

Case brief

AI extract

What is this about?

The High Court of Kerala allowed the writ petition in part. While rejecting the challenge to the Section 7A liability determination due to delay, the Court set aside the order imposing damages under Section 14B, holding the petitioner not liable given its grant-in-aid status. Recovery of employee contributions was upheld.

What did the court decide?

Writ petition allowed in part. Orders Exts.P3, P4, P5 set aside to the extent they impose damages under Section 14B EPF Act. All other respects upheld.

Kerala State Chalachitra Academy Vs Assistant… — Labour and Industrial Disputes | Kerala HC (2024)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT

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THE HONOURABLE MR. JUSTICE GOPINATH P.

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TUESDAY, THE 19TH DAY OF MARCH 2024 / 29TH PHALGUNA, 1945

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WP(C) NO. 10560 OF 2011

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PETITIONER/S:

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KERALA STATE CHALACHITRA ACADEMY
REPRESENTED BY ITS SECRETARY,
MANI BHAVAN,
SATHAMANGALAM,
THIRUVANANTHAPURAM-10.

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BY ADVS.

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SRI.A.SUDHI VASUDEVAN, SENIOR COUNSEL
SRI.JOSE JONES JOSEPH, SC, KERALA STATE CHALACHITRA
ACADEMY

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RESPONDENT/S:

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1ASSISTANT PROVIDENT FUND COMMR.
EMPLOYEES PROVIDENT FUND ORGANIZATION,
BHAVISHYA NIDHI BHAVAN,
PATTOM,
THIRUVANANTHAPURAM-695004.

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2PROGRAMME MANAGERFINANCE EMPLOYEES
PROVIDENT FUND ORGANIZATION,
BHAVISHYA NIDHI BHAVAN,
PATTOM,
THIRUVANANTHAPURAM-695004.

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3EMPLOYEES PROVIDENT FUND APPELLATE
TRIBUNAL,
REPRESENTED BY ITS REGISYTRAR,
SCOPE MINAR,
CORE II,
4TH FLOOR,
LAXMI NAGAR,
DISTRICT CENTRE,
LAXMI NAGAR,
NEW DELHI-110092.

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WP(C)No.10560 of 2011

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4UNION OF INDIAREPRESENTED BY ITS
SECRETARY TO GOVERNMENT OF INDIA,
MINISTRY OF LABOUR AND EMPLOYMENT,
NEW DELHI.

¶16

BY ADVS.
NITA.N.S., STANDING COUNSEL
ASSISTANT SOLICITOR GENERAL
SRI.N.N.SUGUNAPALAN SR.
MANU S. DSG OF INDIA

¶17

THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 19.03.2024, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:

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WP(C)No.10560 of 2011

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J U D G M E N T

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The petitioner is the Kerala State Chalachitra Academy. It is a society registered under the TravancoreCochin Literary, Scientific and Charitable Societies Registration Act 1955. According to the petitioner, the society is constituted with the objective of helping the Kerala State Government formulate policies connected with film, television, and related activities and function as a link between the government and the film industry. It is stated that the petitioner is bestowed with a duty to set up film and video archives, a directorate of film festivals, manage and distribute state awards to films and video programmes, an audiovisual library for the public, etc. According to the petitioner, during the period from 01.04.1999 to 31.03.2005 and thereafter, from 01.04.2005 to 31.03.2010, the petitioner was exempted from the application of the provisions of the Employees

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WP(C)No.10560 of 2011

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Provident Fund and Miscellaneous Provisions Act,

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1952 (hereinafter referred as ‘the EPF Act, 1952’) by virtue of Exts.P2 and P2(a) notifications issued by the Central Government under Sub-Section (2) of Section 16 of the EPF Act, 1952. It is submitted that totally ignoring the terms of Exts.P2 and P2(a), the first respondent proceeded to hold that the petitioner institution was covered by the provisions of the EPF Act, 1952 and determined the contribution payable by the petitioner for the period from February 2000 to December 2007 in proceedings under Section 7A of that act. It is submitted that the amount quantified in terms of Section 7A of the EPF Act, 1952 through Ext.P1 order was recovered from the petitioner's bank account. It is submitted that, thereafter, proceedings were also initiated for the levy of interest as well as damages under Sections 7Q/14B of the EPF Act, 1952. It is submitted that, by Ext.P3 order dated 02.03.2010, damages were levied on the ground of alleged failure to pay contributions for the period from

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WP(C)No.10560 of 2011

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March 2000 to February 2008. It is submitted that though the petitioner filed an appeal challenging Ext.P3 order before the Appellate Tribunal, the Appellate Tribunal dismissed the appeal by Ext.P5 order dated 07.02.2011, prompting the petitioner to approach this Court by filing the above writ petition challenging Ext.P1 order under Section 7A, Ext.P3 order under Sections 7Q/14B, Ext.P4 proceedings for recovery of the amount determined by Ext.P3 and the order of the Appellate Tribunal dismissing the appeal filed against Ext.P3 order.

¶29

Sri.Sudhi Vasudhevan, the learned senior counsel appearing for the petitioner, on the instructions of Sri.Jose Jones Joseph would vehemently contend that in the light of the stipulations in Exts.P2 and P2(a), the petitioner was exempt from the provisions of the EPF Act, 1952. It is submitted that, even if the contention of the respondents that the petitioner is collecting fees/conducting courses etc., is accepted, a reading of the proviso to Exts.P2 and P2(a) will indicate that the

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WP(C)No.10560 of 2011

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exemption will be lost only in respect of the activity in respect of which, such fee was collected. It is submitted that the petitioner is clearly an institution functioning only on the basis of grants-in-aid from the Government and was, therefore, completely exempt from coverage under the EPF Act, 1952, for the period up to 31.03.2010. It is submitted that, in such circumstances, the impugned orders are liable to be set aside. It is also submitted that, even for the periods not covered by Ext.P1 order, certain amounts have been recovered from the petitioner. It is submitted, with reference to Ext.P17 dated 09.10.2007, that there cannot be any recovery for the pre-discovery period in the light of the law laid down by the Supreme Court in S.K.Nasiruddin Beedi Merchant Ltd. v. Central Provident Fund Commissioner and Another ; [2001(2) SCC 612]

¶33

The learned Standing Counsel appearing for the Provident Fund Department would vehemently oppose the grant of any relief to the petitioner. It is

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WP(C)No.10560 of 2011

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submitted that the order determining the liability of the petitioner under Section 7A of the EPF Act, 1952 had not been challenged in any manner till the date of filing of the writ petition. It is submitted that Ext.P1 order, which is now challenged by filing a writ petition in the year 2011, is dated 02.04.2008. It is submitted that, after enrolling the employees of the petitioner under the EPF Act, 1952 and following recovery of amounts determined under Section 7A from the petitioner, several settlements of provident fund dues have also been made to employees of the petitioner and therefore, at this distance of time, it may not be possible for the petitioner to contend that it was entitled to the benefit of Exts.P2 and P2(a) orders of exemption. It is submitted that the petitioner had not even challenged Ext.P1 by filing a writ petition within a reasonable time after Ext.P1 order was issued. It is submitted that since the coverage stood established by Ext.P1 order, the proceedings for levy of interest under Section 7Q and imposition of damages under Section 14B

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WP(C)No.10560 of 2011

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of the EPF Act were automatic. It is submitted that the requirement of mens rea for imposition of damages is no longer a requirement in the light of the judgment of the Supreme Court in Horticulture Experiment Station, Gonikoppal, Coorg v. Regional Provident Fund Organization; [(2022) 4 SCC 516]. It is submitted that the contentions of the petitioner had been considered by the original authority as well as by the Appellate Authority, and no ground has been made out in the writ petition for interference with the impugned orders.

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Having heard the learned senior counsel

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appearing for the petitioner and the learned Standing Counsel appearing for the Provident Fund Department, I am of the view that the petitioner has not made out any case for interference with Ext.P1 order issued under Section 7A of the EPF Act, 1952. Even if it is to be held that the petitioner was exempted in view of Exts.P2 and P2(a) notifications issued under Sub Section (2) of Section 16 of the EPF Act, 1952, the petitioner cannot be

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WP(C)No.10560 of 2011

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granted any relief, especially taking into consideration of the fact that Ext.P1 order (issued in the year 2008) was challenged for the first time only by filing the above writ petition in the year 2011. Since it is the specific case of the learned Standing Counsel appearing for the Provident Fund Department that in respect of several employees who were enrolled in the EPF scheme, settlements have also taken place, including for the period now under dispute, it would not proper for this Court to now interfere with the determination of coverage under Section 7A of the Act for the period mentioned in Ext.P1. Therefore, the challenge raised to Ext.P1 is rejected.

¶45

Coming to the levy of interest and the imposition of damages under Section 14B of the EPF Act, I am of the view that the petitioner is entitled to succeed in part. Interest under Section 7Q is automatic and statutory. Once the quantified demand is upheld, interest is leviable under Section 7Q. Though it is clear from the judgment of the Supreme Court in Horticulture

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WP(C)No.10560 of 2011

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Experiment Station (supra) that mens rea is no longer a requirement for imposition of damages under Section 14B of the EPF Act, in the facts of this case, it must be held that the petitioner is not liable to any damages under Section 14B of the Act especially taking into consideration of the fact that it appears to be evident even from the counter affidavit filed by the respondents that the petitioner was an institution functioning on the basis of grants-in-aid from the Government and was therefore, entitled to exemption in terms of Exts.P.2 and P2(a) from 01.04.1999 to 31.03.2010 at least for the activity in respect of which, no fee or other charges were collected, as contemplated by the proviso to Exts.P2 and P2(a) notifications. Taking into consideration the terms of Exts.P2 and P2(a) notifications, if Ext.P1 order had been challenged in time, this Court may have been compelled to take the view that the petitioner was entitled to exemption in terms of Exts.P2 and P2(a) notifications at least in respect of the activities for which, it was not

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WP(C)No.10560 of 2011

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collecting any fee or charges. Therefore, it is appropriate to hold that no damages under Section 14B of the Act shall be imposed on the petitioner in respect of the period in question.

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The contention of the learned senior

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counsel appearing for the petitioner that there cannot be any recovery of employees contribution for the period prior to the pre-discovery period is only to be rejected. I am of the view that the contention is not well founded. It is clear from a reading of the judgment relied upon that the Supreme Court has categorically rejected the contention raised before it that the liability for employees' contribution will only be for a period after determination under Section 7A of the EPF Act, 1952. It was categorically held that the coverage under the Act is automatic and determination under Section 7A of the EPF Act, 1952 is only determination of the amounts payable by the employer. In that view of the matter, the observations of the Supreme Court regarding pre-discovery period may

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WP(C)No.10560 of 2011

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not apply in the facts and circumstances of this case. Therefore, the contention raised that liability for employers contribution can only be after the date of Ext.P17 is rejected.

¶57

Therefore, this writ petition is allowed in part by setting aside Exts.P3, P4 and P5 orders to the extent that they impose or uphold the levy of penalty under Section 14B of the EPF Act, 1952. In all other respects they are upheld.

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Sd/- GOPINATH P., JUDGE

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rkj

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WP(C)No.10560 of 2011

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APPENDIX OF WP(C) 10560/2011

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PETITIONER EXHIBITS

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EXHIBIT P9A true copy of the GO. (Rt)No
259/2000/CAD dated 16.05.2000 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein as the first installment of the
Grant in aid for the period 2000-2001

¶65

Exhibit P9(a)A true copy of the GO. (Rt)No
364/2000/CAD dated 31.07.2000 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein towards the balance portion of
the first installment of the Grant in aid
for the period 2000-2001

¶66

EXHIBIT P9(b)A true copy of the GO. (Rt)No.29/2001/CAD
dated 18.01.2001 issued by Government of
Kerala sanctioning to the petitioner the
amount mentioned therein as the second
installment of the Grant in aid for the
period 2000-2001

¶67

Exhibit P9(c)A true copy of the GO.(Rt)No.124/2001/CAD
dated 20.03.2001 issued by the Government
of Kerala sanctioning to the petitioner
the amount mentioned therein as the third
installment of the Grant in aid for the
period 2000-2001

¶68

Exhibit P9(d)A true copy of the GO.(Rt)No.134/2001/CAD
dated 26.03.2001 issued by the Government
of Kerala sanctioning to the petitioner
the amount mentioned therein as the final
installment of the Grant in aid for the
period 2000-2001

¶69

Exhibit P10A true copy of the GO. (Rt)No.
249/2001/CAD dated 23.07.2001 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein towards a portion of the first
installment of the Grant in aid for the
period 2001-2002

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WP(C)No.10560 of 2011

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Exhibit P10(a)A true copy of the GO.(Rt)No 54/2002/CAD.
dated 01.02.2002 issued by the Government
of Kerala sanctioning to the petitioner
the amount mentioned therein towards the
balance portion of the first installment
of the Grant in aid for the period 2001-
2002

¶73

Exhibit 10(b)A true copy of the GO.(Rt)No.
142/2002/CAD. dated 30.03.2002 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein as the final installment of the
Grant in aid for the period 2001-2002

¶74

Exhibit P10 (c)A true copy of the GO. (Rt)No.
147/2002/CAD. dated 30.03.2002 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein towards the balance potion of
final installment of the Grant in aid for
the period 2001-2002

¶75

Exhibit P11A true copy of the GO. (Rt)No.
382/2002/CAD. dated 01.11.2002 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein as the first installment of the
Grant in aid for the period 2002-2003

¶76

Exhibit P11(a)A true copy of the GO. (Rt)No.
93/2003/CAD. dated 26.02.2003 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein towards the balance portion of
the first installment of the Grand in aid
for the period 2002-2003

¶77

Exhibit P12A true copy of the GO. (Rt)No.
501/2003/CAD. dated 10.12.2003 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein as the first installment of Grant
in aid (Plan) for the period 2003-2004

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WP(C)No.10560 of 2011

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Exhibit P12(a)A true copy of the GO. (Rt)No.
112/2004/CAD. dated 25.02.2004 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein as the first installment of the
Grant in aid (Non- Plan) for the period
2003-2004
Exhibit P12(b)A true copy of the GO.(Rt)No.
185/2004/CAD. dated 29.03.2004 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein as the second and final
installment of the Grant in aid (Non-
Plan) for the period 2003-2004

¶81

Exhibit P13A true copy of the GO. (Rt)No
444/2004/CAD. dated 14.09.2004 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein as the 1st installment of the
Grant in aid (Non-Plan) for the period
2004-2005

¶82

Exhibit P13(a)A true copy of the GO. (Rt)No.
611/2004/CAD dated 16.12.2004 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein as the second installment of the
Grant in aid for the period 2004-2005

¶83

Exhibit P13(b)A true copy of the GO. (Rt)No.
206/2005/CAD dated 30.03.2005 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein as the third and final
installment of the Grand in aid for the
period 2004-2005

¶84

Exhibit P14A true copy of the GO. (Rt)No.
385/2005/CAD dated 03.08.2005 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein as the first installment of the
Grant in aid (Plan) for the period 2005-
2006

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WP(C)No.10560 of 2011

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Exhibit P14(a)A true copy of the GO. (Rt)No 20/2006/CAD
dated 17.01.2006 issued by the Government
of Kerala sanctioning to the petitioner
the amount mentioned therein as the
second installment of the Grant in aid
(Non-Plan) for the period 2005-2006

¶88

Exhibit P14(b)A true copy of the GO. (Rt)No 55/2006/CAD
dated 04.2.2006 issued by the Government
of Kerala sanctioning to the petitioner
the amount mentioned therein as the third
installment towards the Grant in aid for
the period 2005-2006

¶89

Exhibit P14(c)A true copy of the GO. (Rt)No
117/2006/CAD dated 09.03.2006 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein as the third installment of Grant
in aid (Non-Plan) for the period 2005-
2006

¶90

Exhibit P14(d)A true copy of the GO. (Rt)No
150/2006/CAD dated 28.03.2006 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein as the final installment of the
Grant in aid for the period 2005-2006

¶91

Exhibit P15A true copy of the GO. (Rt)No
242/2006/CAD dated 29.06.2006 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein as the 1st installment of Grant
in aid (Non- Plan) for the period 2006-
2007

¶92

Exhibit P15(a)A true copy of the GO. (Rt)No
406/2006/CAD dated 27.11.2006 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein as the 1st installment of the
Grant in aid (Plan) for the period 2006-
2007

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WP(C)No.10560 of 2011

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Exhibit P15(b)A true copy of the GO. (Rt)No
440/2006/CAD dated 11.12.2006 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein as the second installment of the
Grant in aid (Plan) for the period 2006-
2007

¶96

Exhibit P15(c)A true copy of the GO. (Rt)No
175/2007/CAD dated 24.03.2007 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein as the second installment of the
Grant in aid (Non-Plan) for the period
2006-2007

¶97

Exhibit P15(d)A true copy of the GO. (Rt)No
182/2007/CAD dated 26.03.2007 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein as the third installment of the
Grant in aid for the period 2006-2007

¶98

Exhibit P15(e)A true copy of the GO. (Rt)No
228/2007/CAD dated 30.03.2007 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein as the final installment of the
Grant in aid for the period 2006-2007

¶99

Exhibit P16A true copy of the GO. (Rt)No
495/2007/CAD dated 19.09.2007 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein as the first installment of the
Grant in aid for the period 2007-2008

¶100

Exhibit P16(a)A true copy of the GO. (Rt)No
597/2007/CAD dated 05.12.2007 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein as the 1st installment towards
the Grant in aid (plan) for the period
2007-2008

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WP(C)No.10560 of 2011

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Exhibit P16(b)A true copy of the GO. (Ms) No 87/07/CAD
dated 01.12.2007 issued by the Government
of Kerala sanctioning to the petitioner
the amount mentioned therein as
supplementary fund towards the Grant in
aid for the period 2007-2008
Exhibit P16(c)A true copy of the GO. (Rt)No 98/2008/CAD
dated 03.03.2008 issued by the Government
of Kerala sanctioning to the petitioner
the amount mentioned therein as the 2nd
installment of the Grant in aid (plan)
for the period 2007-2008
Exhibit P16(d)A true copy of the GO. (Rt)No
166/2008/CAD dated 25.03.2008 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein as the 2nd installment of the
Grant in aid (Non-Plan) for the period
2007-2008
Exhibit P17A true copy of the notice of coverage
dated 09.10.2007 issued by the 1st
respondent to the petitioner
Exhibit P16(e)A true copy of the GO. (Rt)No
198/2008/CAD dated 28.03.2008 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein as the supplementary demands in
July 2007 of the Grant in aid (plan) for
the period 2007-2008
Exhibit P1A TRUE COPY OF THE NO. KR/22615/ENF.1
(5)/2008, DATED 02/04/2008.
Exhibit P2 AND P2 RELEVANT PORTION OF SO. 2121 DATED
(a)04/07/2003 AND SO 2368 DATED 07/06/2005
NOTIFIED AND PUBLISHED IN THE OFFICIAL
GAZETTE OF INDIA.
Exhibit P3A TRUE COPY OF THE PROCEEDINGS
NO.KR/22615/RO/TVM/PD/NS/201,DATED
02/03/2010 OF THE 1ST RESPONDENT.

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Exhibit P4TRUE COPY OF THE DEMAND NOTICE DATED
19/05/2010.
Exhibit P5A TRUE COPY OF THE ORDER DATED 07/02/2011
IN ATA NO. 177(7) /2010
Exhibit P6A TRUE COPY OF THE MEMORANDUM OF
ASSOCIATION OF THE SOCIETY.
Exhibit P7A TRUE COPY OF THE APPEAL MEMORANDUM
PREFERRED BY THE SOCIETY BEFORE THE 3RD
RESPONDENT.
Exhibit P8A TRUE COPY OF THE COUNTER AFFIDAVIT
FILED BEFORE THE 3RD RESPONDENT.
EXHIBIT P9A true copy of the GO. (Rt)No
259/2000/CAD dated 16.05.2000 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein as the first installment of the
Grant in aid for the period 2000-2001
Exhibit P9(a)A true copy of the GO. (Rt)No
364/2000/CAD dated 31.07.2000 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein towards the balance portion of
the first installment of the Grant in aid
for the period 2000-2001
EXHIBIT P9(b)A true copy of the GO. (Rt)No.29/2001/CAD
dated 18.01.2001 issued by Government of
Kerala sanctioning to the petitioner the
amount mentioned therein as the second
installment of the Grant in aid for the
period 2000-2001
Exhibit P9(c)A true copy of the GO.(Rt)No.124/2001/CAD
dated 20.03.2001 issued by the Government
of Kerala sanctioning to the petitioner
the amount mentioned therein as the third
installment of the Grant in aid for the
period 2000-2001

¶107

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Exhibit P9(d)A true copy of the GO.(Rt)No.134/2001/CAD
dated 26.03.2001 issued by the Government
of Kerala sanctioning to the petitioner
the amount mentioned therein as the final
installment of the Grant in aid for the
period 2000-2001

¶110

Exhibit P10A true copy of the GO. (Rt)No.
249/2001/CAD dated 23.07.2001 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein towards a portion of the first
installment of the Grant in aid for the
period 2001-2002

¶111

Exhibit P11A true copy of the GO. (Rt)No.
382/2002/CAD. dated 01.11.2002 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein as the first installment of the
Grant in aid for the period 2002-2003

¶112

Exhibit P11(a)A true copy of the GO. (Rt)No.
93/2003/CAD. dated 26.02.2003 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein towards the balance portion of
the first installment of the Grand in aid
for the period 2002-2003

¶113

Exhibit P12A true copy of the GO. (Rt)No.
501/2003/CAD. dated 10.12.2003 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein as the first installment of Grant
in aid (Plan) for the period 2003-2004

¶114

Exhibit P12(a)A true copy of the GO. (Rt)No.
112/2004/CAD. dated 25.02.2004 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein as the first installment of the
Grant in aid (Non- Plan) for the period
2003-2004

¶115

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Exhibit P12(b)A true copy of the GO.(Rt)No.
185/2004/CAD. dated 29.03.2004 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein as the second and final
installment of the Grant in aid (Non-
Plan) for the period 2003-2004
Exhibit P13A true copy of the GO. (Rt)No
444/2004/CAD. dated 14.09.2004 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein as the 1st installment of the
Grant in aid (Non-Plan) for the period
2004-2005

¶118

Exhibit P13(a)A true copy of the GO. (Rt)No.
611/2004/CAD dated 16.12.2004 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein as the second installment of the
Grant in aid for the period 2004-2005

¶119

Exhibit P13(b)A true copy of the GO. (Rt)No.
206/2005/CAD dated 30.03.2005 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein as the third and final
installment of the Grand in aid for the
period 2004-2005

¶120

Exhibit P14A true copy of the GO. (Rt)No.
385/2005/CAD dated 03.08.2005 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein as the first installment of the
Grant in aid (Plan) for the period 2005-
2006

¶121

Exhibit P14(a)A true copy of the GO. (Rt)No 20/2006/CAD
dated 17.01.2006 issued by the Government
of Kerala sanctioning to the petitioner
the amount mentioned therein as the
second installment of the Grant in aid
(Non-Plan) for the period 2005-2006

¶122

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Exhibit P14(b)A true copy of the GO. (Rt)No 55/2006/CAD
dated 04.2.2006 issued by the Government
of Kerala sanctioning to the petitioner
the amount mentioned therein as the third
installment towards the Grant in aid for
the period 2005-2006

¶125

Exhibit P14(c)A true copy of the GO. (Rt)No
117/2006/CAD dated 09.03.2006 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein as the third installment of Grant
in aid (Non-Plan) for the period 2005-
2006

¶126

Exhibit P14(d)A true copy of the GO. (Rt)No
150/2006/CAD dated 28.03.2006 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein as the final installment of the
Grant in aid for the period 2005-2006

¶127

Exhibit P15A true copy of the GO. (Rt)No
242/2006/CAD dated 29.06.2006 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein as the 1st installment of Grant
in aid (Non- Plan) for the period 2006-
2007

¶128

Exhibit P15(a)A true copy of the GO. (Rt)No
406/2006/CAD dated 27.11.2006 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein as the 1st installment of the
Grant in aid (Plan) for the period 2006-
2007

¶129

Exhibit P15(b)A true copy of the GO. (Rt)No
440/2006/CAD dated 11.12.2006 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein as the second installment of the
Grant in aid (Plan) for the period 2006-
2007

¶130

¶131

¶132

Exhibit P15(c)A true copy of the GO. (Rt)No
175/2007/CAD dated 24.03.2007 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein as the second installment of the
Grant in aid (Non-Plan) for the period
2006-2007
Exhibit P15(d)A true copy of the GO. (Rt)No
182/2007/CAD dated 26.03.2007 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein as the third installment of the
Grant in aid for the period 2006-2007

¶133

Exhibit P15(e)A true copy of the GO. (Rt)No
228/2007/CAD dated 30.03.2007 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein as the final installment of the
Grant in aid for the period 2006-2007

¶134

Exhibit P16A true copy of the GO. (Rt)No
495/2007/CAD dated 19.09.2007 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein as the first installment of the
Grant in aid for the period 2007-2008

¶135

Exhibit P16(a)A true copy of the GO. (Rt)No
597/2007/CAD dated 05.12.2007 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein as the 1st installment towards
the Grant in aid (plan) for the period
2007-2008

¶136

Exhibit P16(b)A true copy of the GO. (Ms) No 87/07/CAD
dated 01.12.2007 issued by the Government
of Kerala sanctioning to the petitioner
the amount mentioned therein as
supplementary fund towards the Grant in
aid for the period 2007-2008

¶137

¶138

¶139

Exhibit P16(c)A true copy of the GO. (Rt)No 98/2008/CAD
dated 03.03.2008 issued by the Government
of Kerala sanctioning to the petitioner
the amount mentioned therein as the 2nd
installment of the Grant in aid (plan)
for the period 2007-2008

¶140

Exhibit P16(d)A true copy of the GO. (Rt)No
166/2008/CAD dated 25.03.2008 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein as the 2nd installment of the
Grant in aid (Non-Plan) for the period
2007-2008

¶141

Exhibit P16(e)A true copy of the GO. (Rt)No
198/2008/CAD dated 28.03.2008 issued by
the Government of Kerala sanctioning to
the petitioner the amount mentioned
therein as the supplementary demands in
July 2007 of the Grant in aid (plan) for
the period 2007-2008

¶142

Exhibit P17A true copy of the notice of coverage
dated 09.10.2007 issued by the 1st
respondent to the petitioner

¶143

RESPONDENT EXHIBITS
Exhibit R1(a)TRUECOPYOFTHELETTERNO.
KSCA/01370/20007 DATED 15.9.2008.

¶144

Exhibit R1(b)TRUECOPYOFTHELETTERNO.
KSCA/EPF/01370/2008 DATED 16.10.2008.
Exhibit R1(c)TRUE COPY OF THE RECEIPT AND PAYMENT
ACCOUNT FOR THE PERIOD 2005-2006.

¶145

Exhibit R1(d)TRUE COPY OF THE RECEIPT AND PAYMENT
ACCOUNT FOR THE PERIOD 2006-2007.

¶146

Exhibit R1(e) TRUE COPY OF THE ATTENDANCE REGISTER.

¶147

Exhibit R1(f)TRUE COPY OF THE CHALAN DATED 15.9.2008.

Kerala State Chalachitra Academy v. Assistant Provident Fund Commr.

Case brief

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Kerala State Chalachitra Academy v. Assistant Provident Fund Commr.

Case brief

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What did the court decide?

What the court decided

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