https://www.taxtmi.com/caselaws?id=183046 Coverage under the Employees' Provident Funds Act depends on the real relationship between the principal establishment and persons engaged through an intermediary, assessed cumulatively by control, supervision, unity of purpose, common premises, and the substance of the arrangement rather than its form. On the stated facts, workers supplied through Umrao Ali were treated as employees engaged in connection with the petitioner's work, so the establishment fell within the Act. The Court also treated the Section 7A inquiry as quasi-judicial but not trial-like, and found no denial of reasonable opportunity where notice was given, attendance and cross-examination were allowed, and reasons were recorded. The challenge to the order therefore failed. en-us Mon, 02 Aug 1999 00:00:00 +0530 Thu, 26 May 2016 18:48:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183046 Coverage under the Employees' Provident Funds Act depends on the real relationship between the principal establishment and persons engaged through an intermediary, assessed cumulatively by control, supervision, unity of purpose, common premises, and the substance of the arrangement rather than its form. On the stated facts, workers supplied through Umrao Ali were treated as employees engaged in connection with the petitioner's work, so the establishment fell within the Act. The Court also treated the Section 7A inquiry as quasi-judicial but not trial-like, and found no denial of reasonable opportunity where notice was given, attendance and cross-examination were allowed, and reasons were recorded. The challenge to the order therefore failed. Case-Laws Indian Laws Mon, 02 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183046