TMI Blog2019 (7) TMI 2009X X X X Extracts X X X X X X X X Extracts X X X X ..... A-413 (9) of 2007, and also, order dated 06-06-2006 passed by Officer Incharge Assistant Provident Fund Commissioner, SRO. 3. Questions which were raised on behalf of the CIDCO in the writ petition were: (a) Whether proceedings initiated under Section 7-A of the Employees Provident Fund and Misc. Provision Act, 1952 are bad on account of lack of jurisdiction and authority ? (b) The period from which the demand is made extends from 1980 to 1995, while the provisions of the said Act came to be made applicable to cleaning and sweeping workers with effect from 01.04.2001. 4. Learned counsel Mr. Niteen K. Chaudhari passionately submits on behalf of the appellants that the EPF & MP Act is a beneficial legislation for welfare and security of employees who generally are from weaker economic section of society. In spite of several efforts, CIDCO had not supplied list of contractors who had carried out activity of cleaning and sweeping in the CIDCO area during material time and in the absence of details been made available, eventually, looking at the balance sheet of CIDCO of relevant period, the EPF authorities had no alternative but to consider 30% as labour component and, as such, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... produced by him, that impugned orders before him and purported assessment thereunder would be untenable. Order by the appellate authority had been considered to be untenable since it did not appreciate the defence of CIDCO and had further considered that 30% as a labour component is not logical. 9. Learned counsel Mr. Bajaj for CIDCO submits that CIDCO is Special Planning authority under the Maharashtra Regional & Town Planning Act, 1966. He refers to Sections 40(1)(b) and 113 (3)(3A) of the said Act, reading thus : Section 40: "Special planning authority for developing certain notified areas: (1) The State Government may, by notification in the Official Gazette for any undeveloped area specified in the notification in this Act referred to as "the notified area" either" (b) Appoint any Development Authority declared under sub-section (3A) of Section 113. Section 113: (3) The Chief Executive Officer shall be the Secretary of the Development Authority (constituted under sub-section (2)) (3A) "Having regard to the complexity and magnitude of the work involved in developing any area as a site for the new town, the time required for setting up new machinery for undertak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rial and Investments Corporation of Maharashtra Limited a company owned and controlled by the State Government to be respectively the New Town Development Authority for the area comprised in the site of New Bombay and Special Planning Authority for the Aurangabad Notified Area (hereinafter referred to as "the said Authority"). And whereas, the said authority has constituted a provident fund for the benefit of its Officers and employees (hereinafter referred to as "the said Fund") And whereas the State Government considers it expedient that the provisions of the Provident Funds Act, 1925 (XIX of 1925) should apply to such fund as it were a Government Provident Fund. Now, therefore, in exercise of the powers conferred in subsection (2) of Section 134 of the Maharashtra Regional and Town Planning Act, 1966 (Mah. XXXVII of the Government of Maharashtra hereby declares that the provisions of the Provident Funds Act, 1925 (XIX of 1925) shall apply to the said fund if it were a Government Provident Fund. By order and in the name of the Governor of the Maharashtra S.S.Gadkari, Deputy Secretary to Government 12. Conjoint reading of the provisions under Sections 40(1) (b), 113 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Commissioner, whether on an application made to him in this behalf or otherwise, that the employer and the majority of employees in relation to any establishment have agreed that the provisions of this Act should be made applicable to the establishment, he may, by notification in the Official Gazette, apply the provisions of this Act to that establishment on and from the date of such agreement or from any subsequent date specified in such agreement. (5) An establishment to which this act applies shall continue to be governed by this Act notwithstanding that the number of persons employed therein at any time falls below twenty. 16. Section 16 of the EPF and MP Act, 1952 reads thus: Section 16: Act not to apply to certain establishment- This Act shall not apply- (a) to any establishment registered under the Co-operative Societies Act, 1912 (2 of 1912), or under any other law for the time being in force in any State relating to co-operative societies, employing less than fifty persons and working without the aid of power; or (b) to any other establishment belonging to or under the control of the Central Government or a State Government and whose employees are entitled to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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