SHRI KESHAV URBAN CREDIT CO-OP SOCIETY LTD. SHEGAON, BULDHANA vs. ASSIST. PROVIDENT FUND COMMISSIONER, AKOLA

Case Type: NaN

Date of Judgment: 25-04-2019

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Full Judgment Text

WPs­5154.16+16­Judgment 1/56

IN THE HIGH COURT OF JUDICATURE AT BOMBAY
NAGPUR BENCH, NAGPUR.
WRIT PETITION NO. 5154 OF 2016
PETITIONER :­ Sanmitra Urban Co­operative Bank Ltd.
Akola,   a   registered   Co­op.   Society,
through its Chief Executive Officer, Mr.
Rammanohar   Jamanlal   Lohiya,   Age   60
yrs., Ramdespeth, Akola, Tq. and Distt.
Akola.
...VERSUS... 
RESPONDENTS :­ 1. Assistant Provident Fund Commissioner,
Sub­Regional   Office,   15­B   Raghuraj
Arced, Civil Lines, Akola, Tq. and Dist.
Akola.
2. Employees   Provident   Fund   Appellate
th
Tribunal, 4  floor, Core 2, SCOPE Minar,
Laxmi Nagar, Delhi – 110092.
­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­
Shri R.L.Khapre, counsel for the Petitioner.
Shri H.N.Verma, counsel for the Respondents.
­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­
WRIT PETITION NO. 142 OF 2014
PETITIONER :­ Shri Keshav Urban Credit Co­Op. Society
Ltd, Shegaon, Regd. No. 955/94, Office
Near   Bus   Stand,   Shegaon,   Distt–
Buldhana.
KHUNTE
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WPs­5154.16+16­Judgment 2/56

...VERSUS... 
RESPONDENT :­ Assist.   Provident   Fund   Commissioner,
Office   Of   Assistant   Provident   Fund
Commissioner,   Sub­Regional   Office,
Akola.
­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­
Shri N.R.Saboo, counsel for the Petitioner.
Shri H.N.Verma, counsel for the Respondent.
­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­
WRIT PETITION NO. 333 OF 2011
PETITIONER :­ M/s   Baheti   Automobiles,   Near   Shivaji
Park,   Akola   Through   its   Partner   Shri
Kamalkishore Fulchand Baheti.
...VERSUS... 
RESPONDENTS :­ 1. Employees”   Provident   Fund   Appellate
Tribunal, New Delhi.
2. Assistant   Provident   Fund   Committee,
S.R.O.,   Nagpur,   132­A,   Ridge   Road,
Raghuji Nagar, Nagpur – 440 009.
­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­
Shri N.R.Saboo, counsel for the Petitioner.
Shri H.N.Verma, counsel for the Respondents.
­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­
WRIT PETITION NO. 1027 OF 2011
PETITIONER :­ The   Amravati   Zilla   Mahila   Sahakari
Bank   Limited,   The   Co­operative   Bank,
registered   under   the   Maharashtra   Co­
KHUNTE
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operative Societies Act, 1960, having its
registered   office   at   Jawahar   Road,
Amravati,   through   its   Chief   Executive
Officer,   Shri   Subhash   S/o   Shamrao
Mahure.
...VERSUS... 
RESPONDENTS :­ 1. The Employees Provident Fund Appellate
th
Tribunal, Scope Minar Core­II, 4  Floor,
Laxmi   Nagar   District   Center,   Laxmi
Nagar, New Delhi – 110092.
2. The   Assistant   Provident   Fund
Commissioner, Sub Region Office, Sant
Tukadoji Square, Raghuji Nagar, Nagpur.
­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­
Shri A.S.Kilor, counsel for the Petitioner.
Shri H.N.Verma, counsel for the Respondents.
­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­
WRIT PETITION NO. 1106 OF 2009
PETITIONER :­ Wardha Nagri Sahakari Adhikosh (Bank)
Ltd., Office at Madhav Bhavan, Dr. J.C.
Kumarappa Marg, Wardha, Through its
Chief Executive Officer.
...VERSUS... 
RESPONDENT :­ The   Regional   Provident   Funds
Commissioner   Office   of   Employees
Provident Funds Organization, SRO 132
A Ringe Road, Tukdoji Maharaj Square,
Nagpur.
KHUNTE
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­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­
Shri S.S.Ghate, counsel for the Petitioner.
Shri R.S.Sundaram, counsel for the Respondent.
­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­
WRIT PETITION NO. 1125 OF 2014
PETITIONER :­ The Akola Merchant Co­operative Bank
Ltd., Akola, through its Manager Mr.Dilip
Babarao,  Gohad,   Aged  about  37  years,
occ.   ­   Service,   Nisarg   Plaza,   Damle
Chowk, Hanuman Basti, Akola, Tq. and
Distt. Akola.
...VERSUS... 
RESPONDENTS :­ 1. Assistant Provident Fund Commissioner,
Sub­Regional   Office,   15­B   Raghuraj
Arced, Civil Lines, Akola, Tq. and Dist.
Akola. 
2. Employees   Provident   Fund   Appellate
th
Tribunal, 4  Floor, Core 2, SCOPE Minar,
Laxmi Nagar, Delhi – 110092.
­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­
Shri R.L.Khapre, counsel for the Petitioner.
Shri R.S.Sundaram, counsel for the Respondents.
­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­
WRIT PETITION NO. 3507 OF 2013
PETITIONER :­ 1. The Central Board of Trustees, Employees
Provident   Fund   ,   Having   Office   at
Bhavishya Nidhi Bhawan, Bhikaji Cama
KHUNTE
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WPs­5154.16+16­Judgment 5/56

place,   New   Delhi­110066,   Through   the
Assistant Provident Funds Commissioner,
Employees Provident Fund Organization. 
2. The   Assistant   Provident   Fund
Commissioner,   132­A,   Ridge   Road,
Tukdoji Chowk, Raghuji Nagar, Nagpur.
...VERSUS... 
RESPONDENT :­ The Agrasen Nagari Sahakari Bank Ltd.,
Akola, A Registered Co­op. Society duly
registered   under   the   provisions   of   the
Maharashtra   Co­op.   Societies   Act,
through   its   Manager,   Gandhi   Road,
Akola, Tah. & Dist. Akola (M.S.).
­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­
Shri H.N.Verma, counsel for the Petitioners.
Shri R.L.Khapre, counsel for the Respondent.
­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­
WRIT PETITION NO. 3654 OF 2010
PETITIONERS :­ 1. The   Central   Board   of   Trustee   through
The   Assistant   Provident   Fund
Commissioner,   Sub   Regional   Office,
Raghuraj Arcade, Civil Lines, Akola.
Deleted as per order  2. The    Enforcement    Officer,   Employees
dtd.20.11.2014  Provident   Fund,   Mal   Tekdi   Road,
Amravati (M.S.).
...VERSUS... 
KHUNTE
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RESPONDENT :­ M/s   Abhinandan   Urban   Co­operative
Bank   Ltd.,   Prabhat   Chowk,   Amravati,
Taluka & Dist. Amravati.
­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­
Shri H.N.Verma, counsel for the Petitioner.
Shri A.P.Wachasunder, counsel for the Respondent.
­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­
WRIT PETITION NO. 3882 OF 2014
PETITIONERS :­ 1. Anuradha Urban Cooperative Bank Ltd.,
having its head office at Shivaji Chowk,
Chikhli,   District   Buldhana   –   443   201.
Registration No. BLD/BNK/01/03/98­99,
through the Chief Executive Officer.
2. Pandnarinath   Anandrao   Tekade,   Chief
Executive   Officer,   Anuradha   Urban
Cooperative   Bank   Ltd.,   Shivaji   Chowk,
Chikhli, District Buldhana – 443 201.
...VERSUS... 
RESPONDENT :­ Assistant Provident Fund Commissioner,
Sub­Regional Office, Akola, Taluka and
District Akola.
­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­
Shri M.V.Samarth, counsel for the Petitioners.
Shri H.N.Verma, counsel for the Respondent.
­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­
KHUNTE
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WPs­5154.16+16­Judgment 7/56

WRIT PETITION NO. 4926 OF 2003
PETITIONER :­ The Anjangaon – Surji Nagari Sahakari
Bank   Limited,   A   Co­operative   Bank
registered   under   the   provisions   of   the
Maharashtra   Co­operative   Societies   Act
1960,   having   its   Registered   Office   at
Shaniwarpeth Anjangaon – Surji, District
Amravati,   through   its   Chief   Executive
Officer Shri Narendra Tiwari.
...VERSUS... 
RESPONDENTS :­ 1. The   Assistant   Provident   Fund
Commissioner, Sub­Regional Office, 132­
A   Ridge   Road,   Sant   Tukdoji   Square,
Raghuji Nagar, Nagpur 440009.
2. The   Enforcement   Officer,   Employees
Provident Fund, Maltekdi Road, Krushi
Lodge, District Amravati.
­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­
Shri M.M.Agnihotri, counsel for the Petitioner.
Shri R.S.Sundaram, counsel for the Respondents.
­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­
WRIT PETITION NO. 5032 OF 2003
PETITIONER :­ The   Amravati   Merchants'   Co­operative
Bank   Limited,   A   Cooperative   Bank
registered   under   the   provisions   of   the
Maharashtra   Co­operative   Societies   Act
1960,   having   its   Registered   Office   at
Merchants' Chamber, Ambapeth, Badnera
KHUNTE
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Road, District Amravati­444 601, through
its   Chief   Executive   Officer   Shri
Narayanrao S/o Shankarrao Vidhale.
...VERSUS... 
RESPONDENTS :­ 1. The   Assistant   Provident   Fund
Commissioner, Sub­Regional Office, 132­
A   Ridge   Road,   Sant   Tukdoji   Square,
Raghuji Nagar, Nagpur 440009.
2. The   Enforcement   Officer,   Employees
Provident Fund, Maltekdi Road, Krushi
Lodge, District Amravati.
­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­
Shri M.M.Agnihotri, counsel for Petitioner.
Shri R.S.Sundaram, counsel for Respondents.
­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­
WRIT PETITION NO. 5226 OF 2009
PETITIONER :­ The   Assistant   Provident   Fund
Commissioner,   Office   of   the   Regional
Provident   Fund   Commissioner,   132­A,
Ridge   Road,   Tukdoji   Maharaj   Square,
Raghuji Nagar, Nagpur 440009.
...VERSUS... 
RESPONDENT :­ Jagruti   Bigar   Shetaki   Pat   Purwatha
Sahakari Sanstha Ltd., Mandikota, Tahsil
Tiroda, District Gondia.
KHUNTE
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­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­
Shri R.S.Sundaram, counsel for the Petitioner.
Shri S.R.Bhongade, counsel for the Respondent.
­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­
WRIT PETITION NO. 5566 OF 2010
PETITIONERS :­ 1. The   Central   Board   of   Trustee   through
The   Assistant   Provident   Fund
Commissioner,   132­A,   Ridge   Road,
Tukdoji Chowk, Raghuji Nagar, Nagpur.
Deleted as per order  2. The    Enforcement    Officer,   Employees
dtd.20.11.2014  Provident   Fund,   Mal   Tekdi   Road,
Amravati (M.S.).
...VERSUS... 
RESPONDENT :­ The Vasant Nagri Sahakari Pat Sanstha
Maryadit,   Cotton   Market   Yard,   Akot,
through its Manager Dinesh Purushottam
Rathi, R/o Akot, Tq. Akot, Dist. Akola.
­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­
Shri H.N.Verma, counsel for the Petitioner.
Shri A.J.Thakkar, counsel for the Respondent.
­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­
WRIT PETITION NO. 5576 OF 2015
PETITIONERS :­ 1. Bharti Maind Nagri Sahakari Pat Sanstha,
Jagdamba Apartment, Moti Nagar, Pusad,
District Yavatmal, through its President
Shri Apparao Maind, aged 64 years, r/o
Tilak Ward, Pusad, District Yavatmal.
KHUNTE
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2. Gajanan   Ramkrishna   Nakade,   aged   39
yrs,   occ.   Branch   Manager,   r/o   Govind
Nagar, Pusad, District Yavatmal.
...VERSUS... 
RESPONDENTS :­ 1. Central   Board   of   Trustees,   a   Board
Corporate constituted under Employees
Provident   Fund   and   Miscellaneous
Provisions   Act,   1952,   having   its
registered   office   at   Bhavishya   Nidhi
Bhavan, Bikaji Cama Palace, New Delhi
110   066,   through   Regional   Provident
Fund   Commissioner,   Sub   Regional
Office,   15­B,   Raghuraj   Aircad,   Civil
Lines, Akola.
2. Assistant Provident Fund Commissioner,
O/o   Employees   Provident   Fund
Organisation,   sub­regional   office,   15­B,
Raghuraj Aircad, Civil Lines, Akola.
­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­
Shri R.G.Kavimandam, counsel for the Petitioners.
Shri R.S.Sundaram, counsel for the Respondents.
­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­
WRIT PETITION NO. 5667 OF 2009
PETITIONER :­ Shattarka   Nagri   Sahakari   Pat   Sanstha,
Maryadit   Nagpur   15   Through   its   Chief
Manager.
...VERSUS... 
KHUNTE
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RESPONDENT :­ Assistant Provident Funds Commissioner,
Office   of   Employees   Provident   Fund
Organisation,   SRO   132A,   Ridge   Road
Tukdoji Maharaj Chowk, Raghuji Nagar,
Nagpur.
­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­
Shri S.S.Ghate, counsel for the  Petitioner.
Shri R.S.Sundaram, counsel for the Respondent.
­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­
WRIT PETITION NO. 6149 OF 2011
PETITIONER :­ The Amravati Zilla Mahila Sahakari Bank
Limited, The cooperative Bank, registered
under   the   Maharashtra   Cooperative
Societies Act, 1960, having its registered
office   at   Jawahar   Road,   Amravati,
through its Chief Executive Officer, Shri
Subhash S/o Shamrao Mahure.
...VERSUS... 
RESPONDENT :­ Assistant Provident Fund Commissioner,
Sub   Region   Office,   15B,   Raghuraj
Arkade, Civil Lines, Akola 444 001.
­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­
Shri A.S.Kilor, counsel for the Petitioner.
Shri H.N.Verma, counsel for the Respondent.
­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­
WRIT PETITION NO. 6191 OF 2005
PETITIONER :­ Assistant Provident Fund Commissioner,
Office   of   the   Regional   Provident   Fund
Commissioner,   132­A,   Ridge   Road,
Tukdoji Square, Raghujinagar, Nagpur.
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...VERSUS... 
RESPONDENT :­ Bhartiya   Sindhu   Sahakari   Pat   Sanstha
Maryadit,   Akola,   through   its   Chief
Manager,   Mr   Vimlesh   Syamsunder
Pande, aged about 35 years, Occupation
Service, R/o Alankar Market, Tilak Road,
Akola.
­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­
Shri R.S.Sundaram, counsel for the Petitioner.
Shri R.L.Khapre, counsel for the Respondent.
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CORAM  : MANISH  PITALE,  J.
DATE OF RESERVING THE JUDGMENT:      28.02.2019. 
DATE OF PRONOUNCING THE JUDGMENT: 25.04.2019.
J U D G M E N T  
Heard. 
2. Rule .   Rule   made   returnable   forthwith.   These   writ
petitions are heard finally with the consent of the learned counsel
for the parties.  
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3. This   group   of   writ   petitions,   filed   by   the   banks
(employer) as also by the Assistant Provident Fund Commissioner
challenge   orders   passed   by   the   Employees   Provident   Fund
Appellate   Tribunal   as   also   the   Assistant   Provident   Fund
Commissioner, pertaining to the question as to whether pigmy
agents/collection agents appointed by the banks for collection of
small deposit amounts could be covered under the provisions of
the Employees' Provident Funds and Miscellaneous Provisions Act,
1952 (hereinafter referred to as “Act of 1952”) and whether the
Provident Fund Commissioner could enquire into the applicability
of the Act of 1952 on such banks and if so, the liability of the
banks under the provisions of the Act of 1952.   
 
4. Since common questions arise in the present petitions,
the said questions are being decided first and then individual writ
petitions will be dealt with. 
5. On behalf of the banks, learned counsel led by Mr.R.L.
Khapre contended that in view of the award of the Industrial
Tribunal at Hyderabad concerning specific question referred to the
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said Tribunal by the Central Government, which stood modified by
the judgment of Andhra Pradesh High Court in the case of  Indian
Banks Association v. The Workmen of Syndicate Bank and others ,
reported in   1988 (1) LLJ 233   and such modified award stood
confirmed by the Hon'ble Supreme Court in its judgment in the
case of   Indian Bank Association v. Workmen of Syndicate Bank ,
reported   in   (2001)   3   SCC   36 ,   there   was   no   scope   for   the
Provident Fund Commissioner to argue that the pigmy agents/
collection agents of the banks were covered under the provisions
of the Act of 1952. It was contended that the said service condition
of entitlement towards provident fund upon being covered under
the provisions of the Act of 1952 stood rejected by the aforesaid
modified award, confirmed up to the Hon'ble Supreme Court and
that such an award had binding force under section 18(3)(d) of
the Industrial Disputes Act, 1947 (hereinafter referred to as “Act of
1947”), thereby showing that the Act of 1952 was not applicable
and the contentions raised on behalf of the banks deserved to be
allowed.  It was specifically contended that the Hon'ble Supreme
Court categorically held in the case of  Punjab National Bank and
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Ors. v. Manjeet Singh and Anr. , reported in  (2006) 8 SCC 647  that
once   such   an   award   on   a   reference   made   by   the   Central
Government pertaining to an establishment had attained finality,
it was binding on all parties and the same could not be reopened.
 
6. On   this   basis,   it   was   contended   that   the   reliance
placed on the judgments of Division Bench of this Court in the
case of   Pachora Peoples' Co­op. Bank Ltd. v. Employees Provident
Fund Organization , reported in  2014 (4) Mh.L.J. 436  and  2017
(2) Mh.L.J. 946   in writ petition and review petition as also the
judgment of the Hon'ble Supreme Court in the case of   Nashik
Merchant Cooperative Bank Ltd. v. The Regional Provident Fund
Commissioner   II ,   (Civil   Appeal   No.15680   of   2017,   decided   on
05/10/2017)   was   misplaced   because   the   said   contention
pertaining to binding nature of the award confirmed up to the
Hon'ble Supreme Court, was not brought to the notice of the
Division Bench of this Court as well as the Hon'ble Supreme Court.
On this basis, it was contended that the judgments and orders
passed   in   the   case   of   Pachora   Peoples'   Co­op.   Bank   Ltd.   v.
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Employees   Provident   Fund   Organization   and   Nashik   Merchant
Cooperative Bank Ltd. v. The Regional Provident Fund Commissioner
II   (supra)   were   per   incuriam   and   not   binding   on   this   Court.
Alternatively, it was submitted that this Court ought to refer the
said question to Full Bench of this Court for resolution.     
7. In this regard,  reliance was placed by the learned
counsel appearing for the banks on various judgments pertaining
to  the   concept  of   ratio   decidendi   of  a  judgment,   per  incuriam
judgments and the fact that even a learned Single Judge of this
Court could directly refer a matter to the Full Bench of this Court
for consideration on certain issues.
8. Per   contra ,   the   learned   counsel   appearing   for   the
Provident Fund Commissioner led by Mr. R.S.Sundaram and Mr.
H.N.Verma,   submitted   that   there   was   no   substance   in   the
contention raised on behalf of the banks.  It was submitted that
the judgments of the Division Bench of this Court in the case of
Pachora   Peoples'   Co­op.   Bank   Ltd.   v.   Employees   Provident   Fund
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Organization   (supra)   had   been   specifically   confirmed   by   the
Hon'ble Supreme Court in the case of  Nashik Merchant Cooperative
Bank Ltd. v. The Regional Provident Fund Commissioner II  (supra)
and that the said judgments of this Court had remanded similar
matters concerning identical questions to the Authorities under the
Act   of   1952   for   consideration   and   further   that   in   the   review
judgment of this Court in the case of  Pachora Peoples' Co­op.Bank
Ltd.   v.   Employees   Provident   Fund   Organization   (supra)   specific
parameters for assessment of questions were laid down by this
Court for the guidance of the Authorities.  It was submitted that in
such a situation, the banks as well as the authorities under the Act
of 1952 had ample opportunity to place on record material for the
Authorities   to   answer   all   questions,   including   the   question   of
applicability of the Act to the banks, upon remand of the cases.  It
was submitted that the said judgments of the Division Bench of
this Court, as confirmed by the Hon'ble Supreme Court, were
clearly applicable to the present cases and that the Provident Fund
Commissioner, who was the petitioner in some petitions and the
respondent   in   others   before   this   Court,   conceded   to   the
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requirement of all the matters being remanded to the Provident
Fund Appellate Tribunal to be decided afresh on the parameters
laid down in the review judgment of the Division Bench of this
Court in the case of  Pachora Peoples' Co­op. Bank Ltd. v. Employees
Provident Fund Organization  (supra).
9. On the contention raised on behalf of the banks that
the pigmy agents/collections agents were not covered under the
provisions of the Act of 1952 on the basis of binding force of the
award under the provisions of the Act of 1947, confirmed up to
the   Hon'ble   Supreme   Court,   it   was   submitted   that   the   said
contention was of no avail, because upon remand, the question of
applicability of the Act of 1952 would certainly be gone into by the
Tribunal   and   the   power   and   authority   of   the   concerned
officers/authorities under the provisions of the Act of 1952 could
not be taken away by the said interpretation put forth on behalf of
the banks.   On the question of   per incuriam   or the necessity to
refer the matters to Full Bench of this Court, it was submitted that
the same was not necessary, in view of the fact that similar cases
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had been already remanded to the Authorities by a Division Bench
of this Court, as confirmed up to the Hon'ble Supreme Court and
there was no conflict or dispute regarding any question of law that
arose in the present matter, warranting reference of the present
cases   to   a   Full   Bench   for   consideration   and   resolution.     The
learned counsel placed reliance on the judgment of the Hon'ble
Supreme   Court  in   the   case   of   Director   of   Settlements,   A.P.and
others v. M. R. Apparao and another , reported in   (2002) 4 SCC
638  to contend that when the Hon'ble Supreme Court in the case
of     Nashik   Merchant   Cooperative   Bank   Ltd.   v.   The   Regional
Provident Fund Commissioner II  (supra) specifically used the words
“We are of the view that the entitlement of the employees to be
covered by the provisions of the Act of 1952 needs to be decided in
the light of the aforesaid laid down parameters.” , it became clear
that the order of remand passed in the judgments in the writ
petition and review in the case of  Pachora Peoples' Co­op. Bank Ltd.
v. Employees Provident Fund Organization  (supra) had received the
stamp of approval of the Hon'ble Supreme Court and that in the
present cases also an order of remand was required to be passed,
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so that the contentions of the rival parties could be decided on the
basis of the specific parameters laid down in the review judgment
of the Division Bench of this Court in the case of  Pachora Peoples'
Co­op. Bank Ltd. v. Employees Provident Fund Organization  (supra).
10. Heard   counsel   for   the   parties   and   perused   the
material  placed  on  record.  The  question as to  whether  pigmy
agents/collection   agents   of   banks   were   entitled   for   reliefs   as
workmen, was subject matter of the aforesaid reference made by
the Central Government to the Industrial Tribunal at Hyderabad.
The question referred to the Tribunal by the Central Government
for adjudication under the provisions of the Act of 1947, was as
follows :­
“Whether the demands of the Commission Agents or
as the case may be Deposit Collectors Employed in
the Banks listed in the Annexure that they are
entitled to pay scales, allowances and other service
conditions available to regular clerical employees of
those banks is justified? If not, to what relief are the
workmen concerned entitled and from which date?”  
11. The Tribunal, answered the reference by holding that
such   collection   agents   below   the   age   of   45   years   as   on
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03/10/1980 shall be considered for regular absorption for the post
of clerks and cashier in the banks and they could be taken as legal
employees if they passed qualifying examination to be conducted
by the banks and it was further held that those collection agents,
who were above the age of 45 years on the said date and were
unwilling to be absorbed in the service of the banks, they shall be
paid fall back wages of Rs.750/­ per month and further that they
would be entitled to certain incentive remuneration, in addition to
payment of gratuity of 15 days commission for each year of service
rendered. In the process of reaching to the said conclusions, the
Tribunal   categorically   found   that   the   collection   agents   were
employees of the bank and there was a relationship of master and
servant or employer and employee.   It was also stated by the
Tribunal that the collection agents cannot claim any provident
fund or pension but they could pray for gratuity as mentioned
above.       
12. The said award of the Tribunal was challenged before
the Andhra Pradesh High Court and by the judgment and order
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dated 28/03/1997 passed by the High Court in the case of   Indian
Banks Association v. The Workmen of Syndicate Bank and others
(supra), the High Court held that the finding of the Tribunal
regarding collection agents being workmen of the respective banks
was  correct,  but  the  direction  for   absorption   of   the  collection
agents in the service of the banks, who were below the age of 45
years was not sustainable.  The High Court did uphold the other
direction of the Tribunal pertaining to fall back wages, conveyance
allowance, incentive remuneration and gratuity. 
13. The said award was in turn challenged before the
Hon'ble Supreme Court and it was decided in the said judgment in
the case of  Indian Banks Association v. The Workmen of Syndicate
Bank and others   (supra), wherein the award as modified by the
High Court was upheld and hence, the finding that the collection
agents were indeed workmen, attained finality.  
14. It is the case of the learned counsel appearing on
behalf of the banks before this Court that the facts regarding the
details   of   the   award  passed  by   the   Tribunal   as   modified   and
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confirmed by the High Court and the Hon'ble Supreme Court were
not brought to the notice of the Division Bench of this Court when
the judgments were rendered in the case of  Pachora Peoples' Co­op.
Bank Ltd. v. Employees Provident Fund Organization  (supra) in the
writ petition and review petition.  On this basis, it was contended
that even if the judgments in the case of  Pachora Peoples' Co­op.
Bank Ltd. v. Employees Provident Fund Organization  (supra) were
confirmed by the Hon'ble Supreme Court in the case of   Nashik
Merchant Cooperative Bank Ltd. v. The Regional Provident Fund
Commissioner II   (supra), such judgments were on a concession
given by the counsel agreeing to remand of the matters before the
Authorities under the Act of 1952 and that being in ignorance of
the said position of law regarding binding effect of award under
section 18(3)(d) of the Act of 1947, the judgments in the case of
Pachora   Peoples'   Co­op.   Bank   Ltd.   v.   Employees   Provident   Fund
Organization   (supra) were   per incuriam   and not binding on this
Court. As noted above, alternatively, it was submitted that this
aspect was required to be referred to a Full Bench of this Court.  
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15. In order to consider the said contentions raised on
behalf of the banks, it would be necessary to first refer to the
judgment of the Hon'ble Supreme Court in the case of   Punjab
National Bank and Ors. v. Manjeet Singh and Anr.   (supra), on
which much reliance has been placed on behalf of the banks on
the aspect of binding force of the said award of the Tribunal on
reference made by the Central Government, as modified by the
High Court and upheld by the Hon'ble Supreme Court in the case
of  Indian Banks Association v. The Workmen of Syndicate Bank and
others   (supra). A perusal of the said judgment, shows that the
Hon'ble Supreme Court in the case of  Punjab National Bank and
Ors. v. Manjeet Singh and Anr.  (supra) in paragraph 17, has held
as follows :­
“17. In an industrial dispute referred to by the
Central Government which has an all-India
implication, individual workmen cannot be made
party to a reference. All of them are not expected to
be heard. The unions representing them were
impleaded as parties. They were heard. Not only
were the said unions heard before the High Court, as
noticed hereinbefore from a part of the judgment of
the High Court, they had preferred appeals before
this Court, Their contentions had been noticed by
this Court. As the award was made in presence of
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the unions, in our opinion, the contention of
respondents that the award was not binding on them
cannot be accepted. The principles of natural justice
were also not required to be complied with as the
same would have been an empty formality. The court
will not insist on compliance of the principles of
natural justice in view of the binding nature of the
award. Their application would be limited to a
situation where the factual position or legal
implication arising thereunder is disputed and not
where it is not in dispute or cannot be disputed. If
only one conclusion is possible, a writ would not
issue only because there was a violation of the
principles of natural justice.”
16. The emphasis in the said judgment was on the fact
that there was no necessity to issue separate notice to employees
of   banks   and   establishments,   who   stood   covered   under   the
aforesaid reference made by the Central Government before the
Tribunal at Hyderabad.  In the context of the argument raised on
behalf of the employees therein that they were entitled to issuance
of separate notice and adherence to principles of natural justice
when the bank intended to take steps as per the modified award, it
was held that under section 18(3)(d) of the Act of 1947, award
pronounced on a reference made by the Central Government was
binding on all parties, including workmen in such establishments
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to whom the award pertained.  In fact, the Hon'ble Supreme Court
in earlier judgments in the case of  National Engineering India Ltd.
v. State of Rajasthan , reported in   (2000) 1 SCC 371   and  Kapra
Mazdoor Ekta Union v. Birla Cotton Spinning and Weaving Mills
Ltd.and another,   reported in  (2005) 13 SCC 777   had reiterated
the binding nature of the award under section 18(3)(d) of the Act
of 1947 on the basis that for maintenance of industrial peace, such
awards are required to be held as binding on all the employees
and establishments. 
17. But, a perusal of para 17 of the judgment in the case
of  Punjab National Bank and Ors. v. Manjeet Singh and Anr. (supra)
quoted   above,   shows   that   the   Hon'ble   Supreme   Court   while
reiterating   binding   nature   of   the   award   under   the   aforesaid
provisions,   has   observed   that   the   principles   of   natural   justice
would still apply to a situation where the factual position or legal
implication arising is disputed and not where it is not in dispute or
cannot be disputed.  It is further held that if only one conclusion
was possible, a writ would not issue only because there was a
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violation of principles of natural justice.  These observations in the
very same judgment are relevant for the present case.   This is
because the present case concerns notices issued by Authorities
under the provisions of the Act of 1952 regarding applicability of
the provisions of the said Act and hence, contributions liable to be
paid by the banks as well as the collection agents, in the respective
facts of the individual cases.   This necessarily encompasses the
question of power of the Authorities under the provisions of the
Act of 1952 to take steps as are necessary to fulfill the object of the
Act of 1952.  
18. In this context, the nature of observations made by
the Industrial Tribunal at Hyderabad shows that the main question
considered by the Tribunal under the provisions of the Act of 1947
was, as to whether collection agents of banks were workmen as
defined under the Act of 1947 and whether there was relationship
of employer and employee between the banks and the collection
agents.   This is evident from paragraph 43 of the award of the
Industrial Tribunal at Hyderabad.   The entire discussion in the
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award   is   centered   around   the   aforesaid   question   specified   in
paragraph 43  of the award and it is on the basis of conclusions
rendered on the said question that the final directions and findings
are given in paragraph 69 of the award, details of which have been
already noted above.  There is an observation in paragraph 68 of
the award that according to the member of the Industrial Tribunal,
it was felt that the collection agents could not claim provident
fund or pension, but the positive findings rendered in paragraph
69 pertained only to the question as to whether the collection
agents could be said to be workmen and employees of the banks.
The   question,   therefore,   is   whether   the   observation   made   in
paragraph 68 of the award, in the absence of any analysis would
successfully and permanently restrain the Authorities under the
Act of 1952 to even enter into the question  as to whether the said
Act was applicable to the collection agents, who were found to be
workmen and employees of the banks.    
19. In this context, section 7­A of the Act of 1952 becomes
significant, the relevant portion of which reads as follows:­
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“[7-A. Determination of moneys due from
employers. – [(1) The Central Provident Fund
Commissioner, any Additional Central Provident
Fund Commissioner, any Deputy Provident Fund
Commissioner, any Regional Provident Fund
Commissioner or any Assistant Provident Fund
Commissioner, may, by order, –
(a) in a case where a dispute arises
regarding the applicability of this Act to an
establishment, decide such dispute; and
(b) determine the amount due from any
employer under any provisions of this Act, the
Scheme or the [Pension] Scheme or the Insurance
Scheme, as the case may be,
and for any of the aforesaid purposes may conduct
such inquiry as he may deem necessary.]”
20. The above quoted portion shows that even in a case
where dispute arises regarding the applicability of the Act of 1952
to an establishment, such a dispute also has to be decided by the
Provident   Fund   Commissioner.   This   shows   that   power   and
jurisdiction of the Provident Fund Commissioner under section 7­A
(1)(a) of the Act of 1952 encompasses the fundamental question
as to whether the Act of 1952 can even be applied to a particular
establishment. This Court is of the opinion that the observation
made   in   paragraph   68   of   the   award  passed  by   the   Industrial
Tribunal   at   Hyderabad   in   a   reference   made   by   the   Central
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Government under the provisions of the Act of 1947, cannot take
away the aforesaid power of the Provident Fund Commissioner
under section 7­A(1)(a) of the Act of 1952 to decide as to whether
the provisions of the Act  of 1952 would apply to the banks/
establishments in the present cases.  If such an interpretation was
permitted, the very object of the Act of 1952 would be frustrated.
It is important that the banks in the present case are seeking to
stall an enquiry under the provisions of the Act of 1952 at the
threshold   by   relying   upon   the   said   judgment   of   the   Hon'ble
Supreme   Court   regarding   binding   nature   of   the   award   under
section 18(3)(d) of the Act of 1947, but the same cannot be
permitted.
   
21. In this context, the judgments of the Division Bench of
this Court in the case of   Pachora Peoples' Co­op. Bank Ltd. v.
Employees   Provident   Fund   Organization   (supra)   assume
significance,   because   a   perusal   of   the   specific   parameters   laid
down by the judgment of the Division Bench of this Court in
review shows that the Authorities under the Act of 1952 have been
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directed to make enquiry based on material including appointment
orders/contract   letters/agreement   between   the   banks   and   the
collection agents, as also to enquire as to whether the banks have
been   paying   wages   disguised   as   commission   to   the   collection
agents.  Thus, the orders of remand passed by the Division Bench
of this Court do not lead to the conclusion that the banks have
been held to be liable or covered under the provisions of the Act of
1952, but detailed enquiry has been directed to be conducted by
the Provident Fund Authorities under the Act of 1952 to ascertain
whether the banks could be covered under the provisions of the
Act of 1952.  At this stage, it would be relevant to reproduce the
parameters specified by the Division Bench of this Court in the
review judgment in the case of  Pachora Peoples' Co­op. Bank Ltd. v.
Employees Provident Fund Organization  (supra).
“32 We are, therefore, of the view that the
following factors must be considered by the EPF
Authorities in such cases :-
(a) The EPF Authorities should collect necessary
documents by inspection of records of the
Establishment/ Industry.
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(b) A direction to the Management to produce the
documents as may be found necessary, should
be issued whenever the EPF Authorities realize
that the Management is holding back certain
documents.
(c) The appointment orders/ contract letters or
agreements in between the Banks and the pigmy
agents/ deposit collectors should be made
available for scrutiny and should be taken into
consideration.
(d) Based on the above documents, the EPF
Authorities must adjudicate on the following
aspects:-
(i) Whether, the contracts/ appointment
orders have a semblance of employer-employee
relationship?
(ii) Whether, there is supervision, control and
direction of the Bank over such agents?
(iii) Whether, these agents are under an
obligation to work only for a particular Bank or
it's Branches?
(iv) Whether, these agents are permitted to
work elsewhere or undertake any other business,
job, profession or calling?
(v) Whether, such agents are primarily
dependent upon the work of collecting deposits
for a particular Establishment?
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(e) Interrogate the pigmy depositors to elucidate
information about their exact nature of duties.
(f) Based on the documents and an analysis upon
considering the above mentioned factors, the
APFC will have to arrive at a conclusion
supported by reasons that such pigmy agents can
be termed as "workmen" and share employer-
employee relationship with the Bank and are
being paid wages disguised as commission. The
said commission amount would then be termed
as basic wages under Section 2(b) of the EPF
Act.”  
22. In this backdrop, it becomes clear that there is no
substance in the contention raised on behalf of the banks that due
to   binding   nature   of   award   of   the   Industrial   Tribunal   at
Hyderabad, as modified by the High Court and confirmed by the
Hon'ble  Supreme  Court,   under  section   18(3)(d)   of  the   Act   of
1947, even the initiation of enquiry based on the said parameters
laid   down   by   the   Division   Bench   of   this   Court   cannot   be
undertaken. 
23. It is also relevant that the Hon'ble Supreme Court in
the case of  Nashik Merchant Cooperative Bank Ltd. v. The Regional
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Provident Fund Commissioner II  (supra) upheld the said parameters
laid down by the Division Bench of this Court in the said review
orders by holding as follows:­
 
“3. The order of the High Court taking the
aforesaid view seems to be primarily based on an
th
earlier decision of the High Court dated 7
February, 2014 in the case of The Pachora Peoples'
Co-op. Bank Ltd. vs. The Employees Provident
Fund Organization (Ministry of Labour, Govt. of
India) [rendered in Writ Petition No.5086 of 2011
(Aurangabad Bench)]. It has been brought to the
notice of the Court by the learned counsels for the
appellants that the decision in The Pachora
Peoples' Co-op. Bank Ltd. (supra) was subjected to
a review before the High Court. Though the review
petition was dismissed, a view was taken by the
High Court that as hundreds of such disputes/cases
are pending before the EPF Authorities and the
High Court, certain parameters should be laid
down by the High Court to govern the exercise of
power in this regard by the EPF authorities under
the Act of 1952. The High Court on a
consideration of the matter deemed it proper to lay
down the following parameters:
“(a) The EPF authorities should collect necessary
documents by inspection of records of the
Establishment/Industry.
(b) A direction to the Management to produce the
documents as may be found necessary should be
issued whenever the EPF authorities realize that
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the Management is holding back certain
documents.
(c) The appointment orders/contract letters or
agreements in between the Banks and the pigmy
agents/deposit collectors should be made available
for scrutiny and should be taken into
consideration.
(d) Based on the above documents, the EPF
authorities must adjudicate on the following
aspects:
(i) Whether, the contracts/appointment orders
have a semblance of employer-employee
relationship?
(ii) Whether,there is supervision, control and
direction of the Bank over such agents?
(iii) Whether, these agents are under an
obligation to work only for a particular Bank
or it's Branches?
(iv) Whether, these agents are permitted to work
elsewhere or undertake any other business,
job, profession or calling?
(v) Whether, such agents are primarily
dependent upon the work of collecting
deposits for a particular Establishment?
(e) Interrogate the Pigmy depositors to
elucidate information about their exact nature of
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duties.
(f) Based on the documents and an analysis upon
considering the above mentioned factors, the APFC
will have to arrive at a conclusion supported by
reasons that such pigmy agents can be termed as
“workmen” and share employer-employee
relationship with the Bank and are being paid
wages disguised as commission. The said
commission amount would then be termed as basic
wages under section 2(b) of the EPF Act.”
4. As in the present case, the judgment of the
High Court impugned in these appeals does not
indicate consideration of any of the aforesaid
parameters and the High Court itself felt that the
matter needs to be dealt with by reference to
specific parameters noticed above, we are of the
view that the entitlement of the employees to be
covered by the provisions of the Act of 1952 needs
to be tested in the light of the aforesaid laid down
parameters. We, therefore, are of the view that in
the facts of the present case it would be proper to
set aside the order of the High Court and remand
the matters for a de novo consideration by the EPF
Authorities in the light of the parameters laid
down by the High Court in its order of review
th
dated 11 January, 2017 in The Pachora Peoples'
Co-op. Bank Ltd. (supra), as extracted herein
above.”
24. In this context, the learned counsel appearing for the
Provident Fund Commissioner are justified in relying upon the
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judgment of the Hon'ble Supreme Court in the case of  Director of
Settlements, A.P. v. M.R.Apparao  (supra), wherein it has been held
that when the Hon'ble Supreme Court uses words to the effect
We are also of the view ,   it amounts to the Hon'ble Supreme
Court approving the view taken by the High Court in a particular
case. The above quoted portion of the judgment of the Hon'ble
Supreme Court in the case of  Nashik Merchant Cooperative Bank
Ltd. v. The Regional Provident Fund Commissioner II  (supra) shows
that it has been categorically stated by the Hon'ble Supreme Court
that  We are of the view that the entitlement of the employees
to be covered by the provisions of the Act of 1952 needs to be
decided in the light of the aforesaid laid down parameters.
Thus, the law laid down by the Hon'ble Supreme Court in the case
of   Director of   Settlements, A.P. v. M.R.Apparao   (supra) applies
squarely to the present case and the learned counsel appearing for
the banks were not justified in contending that the said directions
and observations given by the Hon'ble Supreme Court in the case
of  Nashik Merchant Cooperative Bank Ltd. v. The Regional Provident
Fund Commissioner II  (supra) were given on a concession of the
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counsel appearing for the banks in those cases.  This Court is of
the opinion that the judgments of the Division Bench of this Court
in      Pachora Peoples' Co­op. Bank Ltd. v. Employees Provident Fund
Organization   (supra)   in   writ   petition   and   review   read   with
judgment of the Hon'ble Supreme Court in the case of   Nashik
Merchant Cooperative Bank Ltd. v. The Regional Provident Fund
Commissioner   II   (supra),  approving  the   remand  order   and  the
parameters specified by the Division Bench of this Court in the
review judgment, are binding on this Court and, therefore, the
present group of writ petitions needs to be disposed of in that
light.   The contentions raised on behalf of the banks that the
judgments in the writ petition and review application in the case
of  Pachora Peoples' Co­op. Bank Ltd. v. Employees Provident Fund
Organization   (supra) are   per incuriam   due to ignorance of the
binding nature of settlement under section 18(3)(d) of the Act of
1947, is found by this Court to be unsustainable.  A perusal of the
judgments of the Division Bench of this Court in the writ petition
and review application in the case of  Pachora Peoples' Co­op. Bank
Ltd. v. Employees Provident Fund Organization  (supra) shows that
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copious reference and quotations have been made by the Division
Bench of this Court from the judgment of the Hon'ble Supreme
Court in the case of  Indian Banks Association v. The Workmen of
Syndicate Bank and others  (supra), whereby the modified award of
the   Industrial   Tribunal   at   Hyderabad   was   confirmed.     In   this
context,   the   judgments   relied   upon   by   the   learned   counsel
appearing for the banks in the case of  Narmada Bachao Andolan v.
State of M.P.AIR 2011 SC 1989  and other judgments can be no
avail because this Court is of the opinion that the said contention,
which was not raised before the Division Bench of this Court
regarding   binding   nature   of   award   of   the   Industrial   Tribunal
would have no effect on the findings rendered by the Division
Bench of this Court, as the parameters laid down in the review
judgment of the Division Bench of this Court clearly point to the
fact   that   no   final   conclusion   has   been   given   regarding   the
applicability   of   the   Act   of   1952   and   only   the   power   of   the
Authorities under the Act of 1952 to make enquiry, including
enquiry contemplated under section 7­A (1)(a) of the Act of 1952
pertaining   to   the   very   applicability   of   the   said   Act,   has   been
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recognized.   Hence,   the   said   contention   regarding   the
judgments of the Division Bench of this Court being  per incuriam  is
rejected.
25. The   alternative   contention   raised  on   behalf   of   the
banks, regarding necessity to refer the issues raised on behalf of
the banks for consideration to a Full Bench of this Court, is also
without any substance.   This Court has considered the specific
issues raised on behalf of the banks and it  is found that the
aforementioned judgments of the Division Bench of this Court in
the   case   of   Pachora   Peoples'   Co­op.   Bank   Ltd.   v.   Employees
Provident   Fund   Organization   (supra)   and   the   judgment   of   the
Hon'ble Supreme Court in the case of  Nashik Merchant Cooperative
Bank Ltd. v. The Regional Provident Fund Commissioner II  (supra)
cannot be said to be   per incuriam   and, therefore, there is no
question of any necessity to refer such issues to Full Bench of this
Court.  There cannot be any quarrel with the proposition that even
a  learned  Single   Judge   can   refer   issues   for   consideration   and
decision to a Full Bench of this Court directly, but once this Court
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has come to the conclusion that in the present cases there is no
necessity to make such a reference, the said proposition can be of
no assistance to the banks.  Therefore, the judgments relied upon
by the learned counsel for the banks in this context do not need to
be discussed.   
26. There is also reference made to judgments of this
Court and the Hon'ble Supreme Court regarding the question as to
what can be said to be  ratio decidendi  of a judgment, but the said
judgments do not need any discussion or consideration because
this Court has found that the judgments of the Division Bench of
this Court in writ petition and review in the case of   Pachora
Peoples' Co­op. Bank Ltd. v. Employees Provident Fund Organization
(supra) as well as the judgment of the Hon'ble Supreme Court in
the case of  Nashik Merchant Cooperative Bank Ltd. v. The Regional
Provident Fund Commissioner II   (supra) lay down a ratio that is
binding on this Court and that there is no question of the said
judgments   not   being   binding,   because   they   were   allegedly
rendered on concessions made on behalf of the banks therein.
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Accordingly, the said contention raised on behalf of the banks is
rejected. 
27. It is important to refer to the fact that even while
approving the parameters laid down by the review judgment of
the Division Bench of this Court, the Hon'ble Supreme Court in its
judgment in the case of  Nashik Merchant Cooperative Bank Ltd. v.
The Regional Provident Fund Commissioner II   (supra) specifically
directed that the Provident Fund Authorities under the Act of 1952
would be at liberty to take decision afresh in the matters after
hearing the contesting parties, who also would be at liberty to
raise all contentions as may be available in law. Therefore, it
becomes  clear  that  if  the  dispute  in  the  present  cases  is  also
remanded to the Provident Fund Authorities under the Act of
1952, to be taken up for consideration on the parameters laid
down by the Division Bench of this Court in its judgment in review
in   the   case   of   Pachora   Peoples'   Co­op.   Bank   Ltd.   v.   Employees
Provident Fund Organization  (supra), all questions would be open
and they would be decided on material that would be placed on
record   by   rival   parties,   which   could   be   enquired   into   by   the
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Authorities as per the mandate of the Act of 1952. Such an enquiry
can certainly not be permitted to be thwarted at the threshold on
the basis of the said argument regarding binding nature of the
award of the Industrial Tribunal under section 18(3)(d) of the Act
of 1947.   
28. In the light of the above, this Court is of the opinion
that the writ petitions in the present case deserve to be partly
allowed and all the cases deserve to be remanded to the Provident
Fund Commissioner for undertaking enquiry under section 7­A of
the Act of 1952, on the parameters laid down by the Division
Bench of this Court in the case of  Pachora Peoples' Co­op. Bank Ltd.
v. Employees Provident Fund Organization   (supra) quoted above,
including on the question of the applicability of the Act of 1952 to
the   banks/employers   in   the   present   case   as   mandated   under
section 7­A(1)(a) of the Act of 1952.   On this basis, the writ
petitions are being disposed of individually herein below:­
(1) In the light of the above, Writ Petition No.5154 of 2016;
Sanmitra   Urban   Co­operative   Bank   Ltd.,   Akola   v.
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Assistant Provident Fund Commissioner and another, is
partly   allowed.   The   impugned   order   passed   by   the
Employees   Provident   Fund   Appellate   Tribunal,   New
Delhi and order passed by the Assistant Provident Fund
Commissioner, Akola are quashed and set aside. The
dispute   is   remanded   back   to   the   Assistant   Provident
Fund Commissioner, Akola to undertake enquiry under
section 7­A of the Act of 1952 in the light of the above
quoted parameters specifically laid down by the Division
Bench of this Court in review in the case of   Pachora
Peoples' Co­op. Bank Ltd. v. Employees Provident Fund
Organization  (supra).
(2) In the light of the above, Writ Petition No.142 of 2014;
Shri Keshav Urban Credit Co­op. Society Ltd., Shegaon
v.   Assistant   Provident   Fund   Commissioner,   is   partly
allowed. The impugned order passed by the Assistant
Provident Fund Commissioner, Akola is quashed and set
aside and the matter is remanded back to the Assistant
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Provident Fund Commissioner, Akola for holding fresh
enquiry under section 7­A of the Act of 1952 on the
basis of the above quoted parameters laid down by the
Division Bench of this Court in review in the case of
Pachora Peoples' Co­op. Bank Ltd. v. Employees Provident
Fund Organization  (supra).
(3) In the light of the above, Writ Petition No.333 of 2011;
M/s. Baheti Automobiles v. Employees' Provident Fund
Appellate Tribunal, New Delhi and another, is partly
allowed. The impugned orders dated 09/12/2004 and
31/03/2005   passed   by   the   Assistant   Provident   Fund
Commissioner,   Nagpur,   as   also   the   impugned   order
dated 03/09/2010 passed by the Employees' Provident
Fund Appellate Tribunal are quashed and set aside and
the matter is remanded back to the Assistant Provident
Fund Commissioner, Nagpur for holding fresh enquiry
under section 7­A of the Act of 1952 by applying the
above   quoted   parameters   laid   down   by   the   Division
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Bench of this Court in review in the case of   Pachora
Peoples' Co­op. Bank Ltd. v. Employees Provident Fund
Organization  (supra).
(4) In the light of the above, Writ Petition No.1027 of 2011;
The Amravati Zilla Mahila Sahakari Bank Limited v. The
Employees' Assistant Provident Fund Appellate Tribunal
and another, is partly allowed. The impugned orders
dated   24/05/2004   and   30/07/2004   passed   by   the
Assistant Provident Fund Commissioner, Nagpur as also
the impugned order dated 07/01/2011 passed by the
Employees   Provident   Fund   Appellate   Tribunal   are
quashed and set aside and the matter is remanded back
to the Assistant Provident Fund Commissioner, Nagpur
for holding fresh enquiry under section 7­A of the Act of
1952 on the basis of the above quoted parameters laid
down by the Division Bench of this Court in review in
the   case   of   Pachora   Peoples'   Co­op.   Bank   Ltd.   v.
Employees Provident Fund Organization  (supra).
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(5) In the light of the above, Writ Petition No.1106 of 2009;
Wardha Nagri Sahakari Adhikosh (Bank) Limited v. The
Regional/Assistant   Provident   Funds   Commissioner,   is
partly   allowed.   The   impugned   order   passed   by   the
Regional   Provident   Fund   Commissioner,   Nagpur   is
quashed and set aside and the matter is remanded back
to the Regional Provident Fund Commissioner, Nagpur
for holding fresh enquiry under section 7­A of the Act of
1952 on the basis of the above quoted parameters laid
down by the Division Bench of this Court in review in
the   case   of   Pachora   Peoples'   Co­op.   Bank   Ltd.   v.
Employees Provident Fund Organization   (supra), quoted
above.  The prayer made on behalf of the intervener i.e.
the   Union   of   Employees   to   de­tag   the   present   writ
petition   from   the   bunch   of   present   writ   petitions   is
rejected.
(6) In the light of the above, Writ Petition No.1125 of 2014;
The Akola Merchant Co­operative Bank Ltd., Akola v.
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Assistant Provident Fund Commissioner and another, is
partly   allowed.   The   impugned   order   passed   by   the
Assistant Provident Fund Commissioner, Akola as also
the impugned order passed by the Employees Provident
Fund Appellate Tribunal are quashed and set aside and
the matter is remanded back to the Assistant Provident
Fund   Commissioner,   Akola   for   holding   fresh   enquiry
under section 7­A of the Act of 1952 as per the above
quoted parameters laid down by the Division Bench of
this Court in review in the case of  Pachora Peoples' Co­
op. Bank Ltd. v. Employees Provident Fund Organization
(supra), quoted above.
(7) In the light of the above, Writ Petition No.3507 of 2013;
The   Assistant   Provident   Fund   Commissioner   v.   The
Agrasen   Nagari   Sahakari   Bank   ltd.,   Akola,   is   partly
allowed. The impugned order passed by the Employees
Provident Fund Appellate Tribunal is quashed and set
aside.   In view of the findings rendered above in this
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judgment,   the   order   of   the   Assistant   Provident   Fund
Commissioner, Nagpur is  also quashed  and set aside
with a direction to the said Authority to conduct fresh
enquiry under section 7­A of the Act of 1952 as per the
above   quoted   parameters   laid   down   by   the   Division
Bench of this Court in review in the case of   Pachora
Peoples' Co­op. Bank Ltd. v. Employees Provident Fund
Organization  (supra).
(8) In the light of the above, Writ Petition No.3654 of 2010;
The Central Board of Trustees, through The Assistant
Provident   Fund   Commissioner   v.   M/s.   Abhinandan
Urban Co­operative Bank Ltd., is partly allowed. The
impugned   order   passed   by   the   Employees   Provident
Fund Appellate Tribunal is quashed and set aside.   In
view of the findings rendered above in this judgment,
the order of the Assistant Provident Fund Commissioner,
Nagpur is also quashed and set aside with a direction to
the   said   Authority   to   conduct   fresh   enquiry   under
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section 7­A of the Act of 1952 as per the above quoted
parameters   laid   down   by   the   Division   Bench   of   this
Court in review in the case of   Pachora Peoples' Co­op.
Bank   Ltd.   v.   Employees   Provident   Fund   Organization
(supra).
(9) In the light of the above, Writ Petition No.3882 of 2014;
Anuradha Urban Cooperative Bank Ltd. and another v.
Assistant   Provident   Fund   Commissioner,   is   partly
allowed. The impugned order passed by the Employees
Provident Fund Appellate Tribunal is quashed and set
aside.   In view of the findings rendered above in this
judgment,   the   order   of   the   Assistant   Provident   Fund
Commissioner, Nagpur is  also quashed  and set aside
with a direction to the said Authority to conduct fresh
enquiry under section 7­A of the Act of 1952 as per the
above   quoted   parameters   laid   down   by   the   Division
Bench of this Court in review in the case of   Pachora
Peoples' Co­op. Bank Ltd. v. Employees Provident Fund
Organization  (supra).
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(10) In the light of the above, Writ Petition No.4926 of 2003;
The Anjangaon­Surji Nagari Sahakari Bank Limited   v.
The   Assistant   Provident   Fund   Commissioner   and
another, is partly allowed. The impugned order passed
by the Assistant Provident Fund Commissioner, Nagpur
is quashed and set aside and the matter is remanded to
the said Authority for fresh enquiry under section 7­A of
the Act of 1952 as per the above quoted parameters laid
down by the Division Bench of this Court in review in
the   case   of   Pachora   Peoples'   Co­op.   Bank   Ltd.   v.
Employees Provident Fund Organization  (supra).
(11) In the light of the above, Writ Petition No.5032 of 2003;
The Amravati Merchants' Co­operative Bank Limited v.
The   Assistant   Provident   Fund   Commissioner   and
another, is partly allowed. The impugned order passed
by the Assistant Provident Fund Commissioner, Nagpur
is quashed and set aside and the matter is remanded to
the said Authority for fresh enquiry under section 7­A of
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the Act of 1952 as per the above quoted parameters laid
down by the Division Bench of this Court in review in
the   case   of   Pachora   Peoples'   Co­op.   Bank   Ltd.   v.
Employees Provident Fund Organization  (supra).
(12) In the light of the above, Writ Petition No.5226 of 2009;
The Assistant Provident Fund Commissioner v. Jagruti
Bigar Shetaki Pat Purwatha Sahakari Sanstha Ltd., is
partly   allowed.   The   impugned   order   passed   by   the
Employees   Provident   Fund   Appellate   Tribunal   is
quashed   and  set   aside.     In   the   light   of   the   findings
rendered  above,  the order of the  Assistant  Provident
Fund Commissioner,  Nagpur  is  also quashed  and  set
aside and the matter is remanded to the said Authority
for fresh enquiry under section 7­A of the Act of 1952 as
per   the   above   quoted   parameters   laid   down   by   the
Division Bench of this Court in review in the case of
Pachora Peoples' Co­op. Bank Ltd. v. Employees Provident
Fund Organization  (supra).
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(13) In the light of the above, Writ Petition No.5566 of 2010;
The Central Board of Trustees through The Assistant
Provident   Fund   Commissioner   v.   The   Vasant   Nagri
Sahakari Pat Sanstha Maryadit, is partly allowed. The
impugned   order   passed   by   the   Employees   Provident
Fund Appellate Tribunal is quashed and set aside.  In the
light of the findings rendered above, the order of the
Assistant Provident Fund Commissioner, Nagpur is also
quashed and set aside and the matter is remanded to the
said Authority for fresh enquiry under section 7­A of the
Act of 1952 as per the above quoted parameters laid
down by the Division Bench of this Court in review in
the   case   of   Pachora   Peoples'   Co­op.   Bank   Ltd.   v.
Employees Provident Fund Organization  (supra).
(14) In the light of the above, Writ Petition No.5576 of 2015;
Bharti Maind Nagri Sahakari Pat Sanstha and another v.
Central Board of Trustees and another, is partly allowed.
The impugned order passed by the Assistant Provident
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Fund Commissioner, Nagpur is quashed and set aside
and the matter is remanded to the said Authority for
fresh enquiry under section 7­A of the Act of 1952 as per
the above quoted parameters laid down by the Division
Bench of this Court in the review in the case of  Pachora
Peoples' Co­op. Bank Ltd. v. Employees Provident Fund
Organization  (supra).
(15) In the light of the above, Writ Petition No.5667 of 2009;
Shattarka   Nagri   Sahakari   Pat   Sanstha   v.   Assistant
Provident Funds Commissioner, is partly allowed and a
direction   is   given   to   the   Assistant   Provident   Fund
Commissioner, Nagpur to hold proper enquiry in terms
of the notices issued under section 7­A of the Act of
1952   to   the   petitioner­Sanstha   and   to   conduct   such
enquiry as per the above quoted parameters laid down
by the Division Bench of this Court in review in the case
of   Pachora   Peoples'   Co­op.   Bank   Ltd.   v.   Employees
Provident Fund Organization  (supra).
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(16) In the light of the above, Writ Petition No.6149 of 2011;
The Amravati Zilla Mahila Sahakari Bank Limited v. The
Assistant Provident Fund Commissioner, Akola, is partly
allowed. The impugned order passed by the Assistant
Provident Fund Commissioner, Akola is quashed and set
aside and the matter is remanded to the said Authority
for fresh enquiry under section 7­A of the Act of 1952 as
per   the   above   quoted   parameters   laid   down   by   the
Division Bench of this Court in review in the case of
Pachora Peoples' Co­op. Bank Ltd. v. Employees Provident
Fund Organization  (supra).
(17) In the light of the above, Writ Petition No.6191 of 2005;
Assistant   Provident   Fund   Commissioner   v.   Bhartiya
Sindhu Sahakari Pat Sanstha Maryadit, Akola, is partly
allowed. The impugned order passed by the Employees
Provident Fund Appellate Tribunal is quashed and set
aside. In view of the findings rendered above, the order
of the Assistant Provident Fund Commissioner, Nagpur
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is   also   quashed   and   set   aside   and   the   matter   is
remanded to the said Authority for fresh enquiry under
section 7­A of the Act of 1952 as per the above quoted
parameters   laid   down   by   the   Division   Bench   of   this
Court in review in the case of   Pachora Peoples' Co­op.
Bank   Ltd.   v.   Employees   Provident   Fund   Organization
(supra).
29. Rule is made absolute in the aforesaid terms.  No
order as to costs. 
                                        JUDGE  
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