National English School, Jagdalpur V. Assistant Provident Fund Commissioner, Sub-Regional Office, Employees Provident Fund Organization, Raipur (CG) and Regional Provident Fund Commissioner, Regional Office, Employees Provident Fund Organization, Raipur (CG) and Union of India, through the School Provident Fund and State of Chhattisgarh, through the Principal Secretary, Ministry of School Education, Govt. of Chhattisgarh, Raipur (CG) and Union Bank of India, New Delhi

WP/5033/2005

AI Insights

The case involves the National English School, Jagdalpur, which is a private, non-governmental educational institution, challenging the actions of various respondents including the Assistant Provident Fund Commissioner and the Union of India. The petitioner sought to quash notices and orders issued under the Employees Provident Fund Act, alleging improper jurisdiction and procedural lapses. The court examined the validity of the notices and the jurisdiction of the Provident Fund authorities over the school. The judgment emphasized the adherence to procedural norms and the authority of the Provident Fund officials in enforcing compliance.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 816085 (HC-CHHATTISGARH)
• Appeal Type: Others
• Pronouncement Date: 01-01-2023
• Assessment Year: misc
• Laws Referred To: Article 226, Article 227, Income Tax Act, 1952, Societies Registration Act, 1860
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: VIKAS SINHA
• Assessee Lawyers: MANOJ PARANJAPE
• Keywords: Employees Provident Fund; Jurisdiction challenge; Provident fund; Quashing; Review petition
• Section: 147; 148; 143(3); 153A; 68

Judgement Text

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