TaxTMI 
TaxTMI 
TaxTMI 
2016 (3) TMI 1455
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....her the petitioner has entered into such agreements with 11 persons and the business is carried on by the agents to operate on commission basis. According to the petitioner, the commission agents work independently and they are in no way connected with others. They are neither branches nor departments of the petitioner's establishment. The 2nd respondent issued Ext. P3 notice under Section 7A(1) of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 ('the EPF & MP Act' for short) stating that the petitioner's establishment, as it is a 'courier service' included in the class of establishments to which the EPF & MP Act is applicable, by virtue of notification dated 22.3.2001 and the petitioner was....
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....nts, respectively and for a direction to the 2nd respondent to consider the matter afresh, in accordance with law. 4. Heard the learned counsel for the petitioner. 5. The learned counsel for the petitioner advanced arguments, assailing the concurrent findings, whereby the respondents found the petitioner liable to pay the EPF contribution for all employees, working in 11 franchisees, under the petitioner's establishment. According to the learned counsel for the petitioner, commission agents, with whom the petitioner has entered into such agreements, are neither branches nor departments of the petitioner's establishment. But, the 2nd respondent went wrong in holding that the agents are the branches of the petitioner's establish....
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....re justified in concurrently finding that the petitioner's establishment at Kannur is covered under the EPF & MP Act, as different parties working under agreements like Ext. P1, are the branches of the petitioner's establishment and thereby, the petitioner's establishment is liable to pay contributions for all the employees, working in 11 branches under the control of the petitioner. 8. The question in controversy involved in this Writ Petition centres around Sections 2(f) and 2A of the EPF & MP Act. Going by Exts. P7 and P9, the concurrent finding is that the authorities have tested the facts revealed from the surprise inspection and evidence adduced thereafter, under Section 7A enquiry, in view of statutory mandate under the ....
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....r offices since, they do not have any other income. More importantly, it is pertinent to note that the source for payment of wages to the employees under the service agents are the only payment received by them from 'Sri. Sayed Navas' as per the agreements and the service agents are barred from making any other income by doing business with any persons other than the 'Professional Couriers' and also barred from deducting any amount from the courier charges collected from the customers. If that be so, the respondents are justified in finding that the employees of service agents are getting wages indirectly from 'Sayed Navas', the employer of the petitioner establishment. 10. At this juncture, it is to be borne in min....
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....re significant and relevant to establish 'employer'-'employee' relationship between the petitioner and other 11 agencies under the petitioner. 13. According to Clause 4, the agency shall be under obligation to deposit the entire sale proceeds of the day, without any deduction to the account of the petitioner on the very next day. As per Clause 8, the petitioner shall supply stationery to be used by the agency for delivery, booking and for administration for free of charge. The stationery to be supplied by the petitioner only be used for the delivery and booking of the documents. According to Clause 12, the agency shall keep a register of consignment notes issued by the petitioner and the balance stock, which shall be kept u....