The factual scenario lies into a very narrow companypass.
Learned companynsel from the respondent on the other hand supported the orders of the Commissioner and the High Court.
The writ petition filed was dismissed by the learned Single Judge, so was the special appeal.
In other words, it was held that the infancy protection shall number be available to the appellant factory after 22.9.1997.
Section 16 as originally enacted read as follows Act number to apply to factories belonging to Government or local authority and also to infant factories.
In support of the appeal learned companynsel for the appellant submitted that the view of the High Court is untenable and even if retrospective effect was given the same was to number in any way affect the entitlement of the appellant.
This Act shall number apply to a any factory belonging to the government or a local authority, and b any other factory established whether before or after the companymencement, of this Act unless three years have elapsed from its establishment.
It was held that Section 16 1 d of the Employees Provident Funds Act, 1952 hereinafter referred to as the Act was omitted from the statute by Act No.10 of 1998 with retrospective effect i.e. from 22.9.1997.
CIVIL APPEAL NO.
1785 OF 2001 Dr. ARIJIT PASAYAT, J. Challenge in this appeal is to the judgment rendered by a Division Bench of the Rajasthan High Court at Jodhpur dismissing the Special Appeal filed by the appellant.
On 26.3.1999 enquiry under Section 7A of the Act was initiated to secure the companypliance of the Act from September, 1995 to July, 1998.
By order dated 27.7.2000 the Commissioner recorded a specific finding that the companypany was a new unit and was eligible for exemption under Section 16 1 d of the Act but since it was effaced from the statue from 22.9.1997 the benefit was available till that date and number thereafter.
Challenge in the Special appeal was to the judgment of a learned Single Judge whereby the writ petition filed by the appellant was dismissed upholding the decision of the Regional Provident Fund Commissioner in short the Commissioner .
Appellant started production on 1.9.1995 and according to it, it was entitled to benefit under Section 16 1 d of the Act from that day.
