TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Court overturns Commissioner's decision on Provident Fund contributions due to lack of evidence.</h1> The Court found in favor of the Corporation, holding that the Provident Fund Commissioner erred in not collecting sufficient evidence before determining ... - Issues Involved:The judgment deals with the issue of denial of reasonable opportunity to produce material for identification of workers for Provident Fund contributions by a corporation, and the failure of the Provident Fund Commissioner to collect relevant evidence before determining the amount payable.Issue 1: Denial of Opportunity to Produce Material for IdentificationThe Corporation contended that it was denied a reasonable opportunity to produce material for identifying workers for whom Provident Fund contributions were payable. The Corporation argued that the contractors possessed relevant lists, but the Commissioner did not summon them or make them parties to the proceedings despite requests. On the other hand, the Union of Workmen argued that the Corporation, as the principal employer, was required to maintain lists of workers u/s the Contract Labour (Regulation and Abolition) Act, 1970, and its failure to do so should not shift the burden of proof to the contractors.Issue 2: Failure to Collect Relevant Evidence by Provident Fund CommissionerThe Commissioner's order determined a substantial amount payable by the Corporation for Provident Fund contributions without sufficient evidence. The Corporation faced challenges in collating lists of workers at different depots and requested the Commissioner to summon contractors to produce the lists. However, the Commissioner did not summon the contractors or the lists maintained by them. The Court emphasized that the Commissioner, u/s 7A of the Employees' Provident Fund Act, had powers similar to a Court under the Code of Civil Procedure for conducting inquiries and collecting evidence.The Court held that the Commissioner failed to exercise his jurisdiction properly by not collecting all relevant evidence before determining the amount payable. Therefore, the appeal was allowed, the Commissioner's order and that of the High Court were reversed, and the matter was remitted to the Commissioner for fresh disposal in accordance with the law and observations made. The parties were directed to appear before the Commissioner for further orders, and the Commissioner was instructed to dispose of the matter within three months thereafter.
TaxTMI 
TaxTMI 
