Maharashtra State Cooperative Cotton Growers’ Marketing Federation Ltd. Vs Appellate Tribunal (Bombay High Court)
Bombay High Court held that payment of retention allowance to seasonal employees attracts contribution to Provident Fund as per the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952.
Facts- The petitioner – Maharashtra State Co-operative Cotton Growers’ Marketing Federation Limited, Nagpur is aggrieved by order dated 17/2/2011 passed by respondent no.1, the Appellate Authority, as also order dated 15/12/2008 passed by respondent no.2, the Assistant Provident Fund Commissioner, Nagpur.
These orders arises out of demand notice dated 3/3/2011 issued by respondent no.2 calling upon the Federation to pay an amount of Rs.14,21,145/- and to deposit the same to the credit of respective EPF accounts of the employees of the Federation. Respondent no.2, vide impugned order dated 15/12/2008, took cognizance of default committed by the Federation in remittance of Provident Fund, Family Pension Fund and Insurance Fund for the period from 1991-92 to 2008. It was found that the Federation is/was paying retention allowance to seasonal employees but Provident Fund contribution has been not paid.
Conclusion- Held that none of these judgments deal with the issue involved in the present case, , the liability of the Federation to contribute to Provident Fund for payment of retention allowance to the employees and will be thus of no benefit to the petitioner. Thus, put all together, the authorities below having considered the relevant provisions of the EPF Act as also the relevant authorities, no interference is called for in the impugned orders. There is no merit in the petition.
