The Madurai Bench dismissed a writ petition filed by the EPF organization challenging the Appeals Tribunal's order admitting a textile mill's complaint against a demand for provident fund contributions on non-universal allowances.
The writ petition filed by the EPF organization was dismissed with no order as to costs.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
W.P.(MD)No.12973 of 2018
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 05.04.2023
CORAM
THE HONOURABLE MRS.JUSTICE S.SRIMATHY
W.P.(MD)No.12973 of 2018
Central Board of Trustee, Employees Provident Fund Organization, Represented by, The Regional Provident Fund Commissioner, Regional Office, Bhavishyanidhi Bhavan, Lady Dock College Road, Madurai-625 002. ... Petitioner
Vs.
PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus , calling for the records relating to the impugned order passed by the 1st respondent dated 17.02.2014 in ATA No.637(13) 2013 and quash the same as illegal, unconstitutional and consequently direct the 2nd respondent to pay the contribution of Rs.8,46,946/-
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vide proceedings of the petitioner dated 08.08.2013 in No.TN/42328/MDU/Enf. B/circle 31/31044/2013 within a time frame as may be fixed by the Court.
For Petitioner : Mr.K.Muralisankar For R-1 : Presiding Officer For R-2 : Mr.M.Elanchezhian
ORDER
This Writ Petition is filed challenging the order, dated 17.02.2014 with a consequential direction to the 1st respondent to pay the contribution of Rs.8,46,946/- vide proceedings of this petitioner dated 08.08.2013.
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Meals is exempted under 2(b) of the EPF and Miscellaneous Provisions Act, 1952, where the provisions specifically states that cash value of food is exempted. Therefore, the EPF organization cannot include the said components along with the basis wages. As far as conveyance is concerned, the same is not paid to all the workers, but paid only to the “workers” not to the “administrative staffs”. Therefore, it is not paid universally. As far as the washing is concerned, it is paid to Watch and Ward, Fitter, Electrician and Mechanical workers and admittedly, it is not paid to the administrative staffs but only to certain people, hence, it is not paid universally. Therefore, this Court is of the considered opinion that the contention of the petitioner's organization is erroneous. The Tribunal has come to the right conclusion. Hence, the EPF organisation has not raised any legally valid ground to interfere with the Tribunal order.
concerned of the second respondent Organization, the EPF authorities have not included these factors, but have included the aforesaid components only to the second respondent establishment alone. Hence, this Court is of the considered opinion that the EPF authorities have erred by including the components in the
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basic wages and the Tribunal have rightly allowed the petition filed by the establishment.
There shall be no order as to costs.
Index : Yes / No 05.04.2023 Internet : Yes ksa
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W.P.(MD)No.12973 of 2018
S.SRIMATHY, J
ksa
Order made in W.P.(MD)No. 12973 of 2018
05.04.2023
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2 issues framed by the court
Whether allowances for meals, conveyance, and washing paid non-universally must be included in basic wages for provident fund contributions.
Whether the EPF Tribunal's finding that these allowances are not payable universally is correct.
2 provisions across 2 enactments
Central Board of Trustee, Employees Provident Fund Organization
Presiding Officer, The Employees Provident Fund Appellate Tribunal
Vishnu Fabrics
S.Srimalthy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
