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1968 (1) TMI 55

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..... cuments required by the Scheme in respect of three quarters July to September, 1961, October to December, 1961 and January to March, 1962. He was fined ₹ 25 on each count. His appli- cation for revision in the High Court of Kerala was dismissed. He has now filed these appeals by special leave of this Court. Ananda Bhavan Boarding Lodging was started by him on December 6, 1949 and Hotel Brinda on January 15, 1959. He had a third establishment which went under the name of Anand Bhavan started on September 15, 1948 but it was sold by him in April, 1962. Complaints were filed against him by the Provident Fund Inspector, Trichur on December 16, 1962, alleging that he had contravened paragraphs 36(2)(a) and (b) and 38 of the Scheme. Un .....

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..... der S. 19A of the Act. His pleas were not accepted by the High Court and the Magistrate and he has raised some of the contentions before us. Before we consider the arguments which have been urged be- fore us we may refer to some of the provisions of the Act. The Employees Provident Fund Act became law on March 4, 1952 and the scheme was published on September 2, 1952. A part of the Scheme became operative from October 31, 1953; other portions came into operation on subsequent dates. It was not contended before us that the relevant parts of the Scheme were not in force. The Act applies to the whole of India and subject to the provisions contained in s. 1 6 of the Act it applies (a) to a factory engaged in any industry specified in Sche .....

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..... follows:- 26 (I) (a) Every employee employed in or in connection with the work of a factory or other establishment to which this Scheme applies, other than an excluded employee shall be entitled and required to become a member of the Fund from the beginning of the month following that in which this paragraph comes into force in such factory or other establishment, if on the date of such coming into force he has completed one year's continuous service or has actually worked for not less than 240 days during a period of twelve months or less in that factory or other establishment or in any other factory or other establishment to which the Act applies under the same employer, or partly in one and partly in the other. Now the questi .....

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..... has been' otiose. Further the scheme of Paragraph 26 quoted earlier relates to a period of service and this qualifying period may be in the past as well as in the future. The intention behind s. 16 read with paragraph 26 quite clearly shows that the period is intended to give a breathing time to new establishments. That reason does not hold when the establishment is already old and well founded. The use of the participle is therefore immaterial. Whether a present perfect tense or a participle be used the meaning is the same. Clause (b) of s. 1(3) which uses the participle and clause (a) of the same section which employs the present perfect tense both merely describe the establishments and convey no different meanings. The conclusion of .....

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