{"id":195008,"date":"2009-06-09T00:00:00","date_gmt":"2009-06-08T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/sheveroy-estates-ltd-vs-the-reg-provident-fund-on-9-june-2009"},"modified":"2018-07-01T01:29:01","modified_gmt":"2018-06-30T19:59:01","slug":"sheveroy-estates-ltd-vs-the-reg-provident-fund-on-9-june-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/sheveroy-estates-ltd-vs-the-reg-provident-fund-on-9-june-2009","title":{"rendered":"Sheveroy Estates Ltd vs The Reg.Provident Fund &#8230; on 9 June, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Sheveroy Estates Ltd vs The Reg.Provident Fund &#8230; on 9 June, 2009<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nOP.No. 3332 of 1997(V)\n\n\n\n1. SHEVEROY ESTATES LTD, M.THOMAS JACOB\n                      ...  Petitioner\n\n                        Vs\n\n1. THE REG.PROVIDENT FUND COMMISSIONER, EKM\n                       ...       Respondent\n\n                For Petitioner  :SRI.E.K.NANDAKUMAR\n\n                For Respondent  :SRI.JOHN VARGHESE, ASSISTANT SG\n\nThe Hon'ble MR. Justice V.K.MOHANAN\n\n Dated :09\/06\/2009\n\n O R D E R\n                   V.K.MOHANAN, J.\n         ---------------------------------------------\n                O.P.No. 3332 of 1997\n         ---------------------------------------------\n          Dated this the 9th day of June, 2009\n\n                    J U D G M E N T\n<\/pre>\n<p>           The petitioner is a public limited company<\/p>\n<p>registered under the Companies Act, 1956 and its<\/p>\n<p>head quarters is at Egmore in Chennai and has<\/p>\n<p>preferred this writ petition challenging Exts.P12 and<\/p>\n<p>P14 orders issued by the respondents by which the<\/p>\n<p>petitioner is denied the benefit of &#8216;infancy protection&#8217;<\/p>\n<p>under Section 16(1)(d) of the Employees&#8217; Provident<\/p>\n<p>Funds    and     Miscellaneous       Provisions      Act,1952<\/p>\n<p>(hereinafter referred to, for short as &#8216;the Act&#8217; only).<\/p>\n<p>      2.   The case of the petitioner is that the<\/p>\n<p>company is engaged in the business of plantation<\/p>\n<p>activities and according to the petitioner, the object<\/p>\n<p>clause in the Memorandum of Association authorises<\/p>\n<p>the company to engage itself in multifarious<\/p>\n<p>activities. The company has decided to set up a new<\/p>\n<p>industrial   undertaking       in    the    Cochin    Export<\/p>\n<p>Processing Zone for the manufacture of tissue culture<\/p>\n<p>plants, cut flowers and value added plants                and<\/p>\n<p>OP NO.3332 of 1997<\/p>\n<p>                           :-2-:\n<\/p>\n<p>accordingly, an     application   dated 10.7.1987     was<\/p>\n<p>submitted to the Ministry of Commerce, Government of<\/p>\n<p>India for permission for the above purpose.       As per<\/p>\n<p>Ext.P1, permit was given to the petitioner as sought for.<\/p>\n<p>According to the petitioner, the new concern is a new<\/p>\n<p>establishment and industrial undertaking in the Cochin<\/p>\n<p>Exporting Processing Zone and the same has no<\/p>\n<p>functional integrality with the other establishments<\/p>\n<p>owned by the petitioner.     It is the further case of the<\/p>\n<p>petitioner that as per Ext.P4 issued by the first<\/p>\n<p>respondent, infancy protection was granted to the<\/p>\n<p>petitioner&#8217;s establishment started at the Cochin Export<\/p>\n<p>Processing Zone on the basis of Ext.P1 permit.<\/p>\n<p>According to the petitioner, as per Ext.P4, the petitioner<\/p>\n<p>was informed that the coverage of the employees under<\/p>\n<p>the Act    would commence with effect from October,<\/p>\n<p>1991. Thus, according to the petitioner, inasmuch as<\/p>\n<p>the Bio-tech Division was accepted as an independent<\/p>\n<p>and    a   new    establishment    established   by    the<\/p>\n<p>petitioner\/company and under such circumstances, it<\/p>\n<p>OP NO.3332 of 1997<\/p>\n<p>                            :-3-:\n<\/p>\n<p>was accorded the benefit of infancy protection under<\/p>\n<p>Section 16(1)(d) of the Act.\n<\/p>\n<p>      3. It is the further case of the petitioner that after<\/p>\n<p>one year from the date of Ext.P4 granting infancy<\/p>\n<p>protection, the first respondent issued Ext.P5 order by<\/p>\n<p>which the first respondent reversed Ext.P4 order of<\/p>\n<p>exemption and shifted the date of coverage of the<\/p>\n<p>establishment to 31.10.1988.        Against    Ext.P5, the<\/p>\n<p>petitioner submitted Ext.P6 letter reiterating its right to<\/p>\n<p>get exemption from coverage for a period of three years<\/p>\n<p>as provided under Section 16(1)(d) of the Act.<\/p>\n<p>Thereafter, the first respondent issued Ext.P7 rejecting<\/p>\n<p>the contention of the petitioner raised as per Ext.P6, on<\/p>\n<p>the ground that the activities of Tissue Culture Division<\/p>\n<p>is part of the main objectives of the company and the<\/p>\n<p>Plantation Division at Madras and the Bio-tech Division<\/p>\n<p>at Cochin are two divisions of the same establishment.<\/p>\n<p>With reference to Ext.P7, the petitioner again sent a<\/p>\n<p>letter as per Ext.P8, reiterating its stand. Thereafter,<\/p>\n<p>the first respondent issued Ext.P9 directing the<\/p>\n<p>OP NO.3332 of 1997<\/p>\n<p>                           :-4-:\n<\/p>\n<p>petitioner to comply with the provisions of the Act with<\/p>\n<p>effect from 11\/88 onwards. Again, the petitioner sent<\/p>\n<p>Exts.P10 and P11 clarifying the stand of the petitioner<\/p>\n<p>and claiming the infancy protection.<\/p>\n<p>      4. According to the petitioner, all representations<\/p>\n<p>and letters were rejected by the first respondent and<\/p>\n<p>Ext.P12 was issued by which the first respondent<\/p>\n<p>concluded and directed the petitioner to implement the<\/p>\n<p>provisions of scheme with effect from 31.10.1988. As a<\/p>\n<p>statutory remedy, aggrieved by Ext.P12, the petitioner<\/p>\n<p>had filed a petition under Section 19A of the Act before<\/p>\n<p>the second respondent, a copy of the said petition is<\/p>\n<p>produced along with this original petition and marked as<\/p>\n<p>Ext.P13 whereby the petitioner has tried to apprise the<\/p>\n<p>second respondent the factual and legal grounds in<\/p>\n<p>support of its claim for exemption. According to the<\/p>\n<p>petitioner, without proper application of mind and<\/p>\n<p>without consideration of the legal and factual grounds<\/p>\n<p>taken by the petitioner, the second respondent has<\/p>\n<p>issued an order upon Ext.P13 dismissing the same.<\/p>\n<p>OP NO.3332 of 1997<\/p>\n<p>                            :-5-:\n<\/p>\n<p>Ext.P14 is the said order. Thus, the petitioner preferred<\/p>\n<p>this writ petition praying inter alia to issue a writ of<\/p>\n<p>certiorari quashing Exts.P12 and P14 orders and also<\/p>\n<p>with a prayer to issue a writ of mandamus or other<\/p>\n<p>appropriate writ, order or direction directing the first<\/p>\n<p>respondent to grant the benefit of infancy protection to<\/p>\n<p>the petitioner under the Act.\n<\/p>\n<p>     5.    Denying the contentions and averments<\/p>\n<p>raised in the writ petition, the first respondent has filed<\/p>\n<p>a detailed counter affidavit.          According to the<\/p>\n<p>respondent,      the   petitioner-company     owns     two<\/p>\n<p>plantations in Tamil Nadu, covering the Act. On the<\/p>\n<p>strength of the memorandum and Articles of Association<\/p>\n<p>and in expansion of its business, the petitioner-company<\/p>\n<p>established and started the Bio-tech Division in Cochin<\/p>\n<p>Export Processing Zone and started functioning in<\/p>\n<p>October, 1988. The respondents have not disputed the<\/p>\n<p>fact that initially the infancy protection of three years<\/p>\n<p>was allowed and Code No.KR\/13454 was also issued in<\/p>\n<p>favour of the petitioner.        But, according to the<\/p>\n<p>OP NO.3332 of 1997<\/p>\n<p>                           :-6-:\n<\/p>\n<p>respondents, at the time of granting the infancy<\/p>\n<p>protection, the Area Enforcement Officer was also<\/p>\n<p>directed to examine the feasibility of extending the Act<\/p>\n<p>to the division from the date of starting, invoking<\/p>\n<p>Section 2A of the Act as the branch unit of Sheveroy<\/p>\n<p>Estates Limited. Accordingly, the Enforcement Officer<\/p>\n<p>conducted a detailed examination and it is reported that<\/p>\n<p>the Bio-tech Division is a branch unit of the petitioner-<\/p>\n<p>company and has recommended that the coverage be<\/p>\n<p>shifted to the date of starting of the unit.       Thus,<\/p>\n<p>according to the respondents, since the petitioner<\/p>\n<p>challenges the above move of the respondents and<\/p>\n<p>claims infancy protection, an enquiry was conducted<\/p>\n<p>under Section 7A of the Act and the competent authority<\/p>\n<p>examined the case in detail and heard the petitioner also<\/p>\n<p>and evidence was also taken and accordingly, on the<\/p>\n<p>basis of six points mentioned in the counter affidavit, it<\/p>\n<p>was held that the petitioner is not entitled to get the<\/p>\n<p>benefit especially, in the light of the Supreme Court<\/p>\n<p>decision reported in Associated Cement Company Ltd.<\/p>\n<p>OP NO.3332 of 1997<\/p>\n<p>                           :-7-:\n<\/p>\n<p>v. their Workmen (1960(1) LLJ 1) and the judgment of<\/p>\n<p>this Court in <a href=\"\/doc\/593357\/\">Eddy Current Controls (India) v. The<\/p>\n<p>Regional Provident Fund Commissioner and<\/a> another<\/p>\n<p>(1993(2) KLJ 628). Thus, the sum and substance of the<\/p>\n<p>contentions of the respondents is that the Bio-tech unit<\/p>\n<p>owned and established by the petitioner-company is a<\/p>\n<p>department or branch of the petitioner-company and it is<\/p>\n<p>not a new establishment and therefore, the petitioner-<\/p>\n<p>company is not entitled to get the benefit.             To<\/p>\n<p>substantiate the above contention, along with the<\/p>\n<p>counter affidavit, the respondent has produced Ext.R1<\/p>\n<p>(a), appointment order issued by the petitioner-company<\/p>\n<p>in favour of one Mrs.Mini Elizabeth Chacko whereby it is<\/p>\n<p>stated that during the period of her service, she is liable<\/p>\n<p>to be transferred to any of the branches.            Thus,<\/p>\n<p>according to the respondents, the Bio-tech Division in<\/p>\n<p>CEPZ is a branch or division of the petitioner-company<\/p>\n<p>and not a new establishment so as to avail the benefit<\/p>\n<p>under Section 16(1)(d) of the Act.\n<\/p>\n<p>      6.   I have heard Sri.E.K.Nandakumar, learned<\/p>\n<p>OP NO.3332 of 1997<\/p>\n<p>                            :-8-:\n<\/p>\n<p>counsel for the petitioner as well as the learned<\/p>\n<p>Assistant    Solicitor  General,    appearing     for  the<\/p>\n<p>respondents.\n<\/p>\n<p>     7.    At the outset, it is to be noted that the actual<\/p>\n<p>beneficiaries of the Act, viz., the workers are not seen<\/p>\n<p>raised any claim or dispute regarding the contribution<\/p>\n<p>payable by the petitioner- employer. Though the present<\/p>\n<p>establishment was started to function with effect from<\/p>\n<p>31.10.1988, no documents are produced or referred<\/p>\n<p>connecting with such dispute preferred by the workers<\/p>\n<p>at any date after 31.10.1988 or even after passing<\/p>\n<p>Exts.P12 and P14 orders till this date.<\/p>\n<p>     8.    To settle the controversy, the only question to<\/p>\n<p>be considered and answered is whether the Bio-tech<\/p>\n<p>Division established by the petitioner in Cochin Export<\/p>\n<p>Processing Zone is coming under the purview of the<\/p>\n<p>establishment as defined in Section 2A of the Act or<\/p>\n<p>whether it is a part and parcel of the establishment of<\/p>\n<p>the petitioner-company.     Relying upon the documents<\/p>\n<p>referred in the writ petition, the learned counsel for the<\/p>\n<p>OP NO.3332 of 1997<\/p>\n<p>                           :-9-:\n<\/p>\n<p>petitioner submits that at no stretch of imagination, it<\/p>\n<p>can be said that the Bio-tech Division in CEPZ is part of<\/p>\n<p>the establishment of the petitioner-company and<\/p>\n<p>therefore, the said establishment is entitled to get<\/p>\n<p>infancy protection.  In support of the above submission,<\/p>\n<p>the learned counsel invited my attention to the decision<\/p>\n<p>reported in <a href=\"\/doc\/935364\/\">Regional Provident Fund Commissioner<\/p>\n<p>and Another v. Dharamsi Morarji Chemical Co.Ltd.<\/a><\/p>\n<p>(1998 (1) L.L.J.1060). According to learned counsel for<\/p>\n<p>the petitioner, the Supreme Court has laid down the test<\/p>\n<p>in the said decision, which is applicable to decide the<\/p>\n<p>question as to whether the unit of the petitioner will<\/p>\n<p>come under separate establishment or part of the<\/p>\n<p>company. On the other hand, the learned Assistant<\/p>\n<p>Solicitor General submits that on the basis of the<\/p>\n<p>enquiry conducted by the Area Enforcement Officer, it is<\/p>\n<p>found that the Bio-tech Division of the petitioner-<\/p>\n<p>company in CEPZ      is a branch or unit of petitioner-<\/p>\n<p>company. Further, it is also the case of the respondent<\/p>\n<p>that a detailed enquiry was conducted under Section 7A<\/p>\n<p>OP NO.3332 of 1997<\/p>\n<p>                                :-10-:\n<\/p>\n<p>of the Act and after hearing the arguments and also<\/p>\n<p>examining the evidence, the petitioner&#8217;s establishment<\/p>\n<p>at CEPZ is not a new establishment and in order to<\/p>\n<p>substantiate the above point, the learned counsel argued<\/p>\n<p>and elaborated six points mentioned in their counter<\/p>\n<p>affidavit.\n<\/p>\n<p>     9.     The Hon&#8217;ble Apex Court in its decision in<\/p>\n<p>Dharamsi Morarji Chemical Co.&#8217;s case (cited supra)<\/p>\n<p>held in para 4 which runs as follows:-\n<\/p>\n<blockquote><p>                 &#8220;4. It is true that if an establishment is<br \/>\n          found, as a fact, to consist of different<br \/>\n          departments or branches and if the departments<br \/>\n          and branches are located at different places, the<br \/>\n          establishment would still be covered by the net<br \/>\n          of   Section   2-A    and   the   branches    and<br \/>\n          departments cannot be said to be only on that<br \/>\n          ground not a part and parcel of the parent<br \/>\n          establishment.  However, on the facts of the<br \/>\n          present case, the only connecting link which could<br \/>\n          be pressed in service by the learned counsel for<br \/>\n          the appellant was the fact that the respondent-\n<\/p><\/blockquote>\n<blockquote><p>          Company   was   the owner     not only    of the<br \/>\n          Ambarnath factory but also of Roha factory. On<br \/>\n          the basis of common ownership it was submitted<br \/>\n          that necessarily the Board of Directors would<br \/>\n          control and supervise the working of Roha factory<br \/>\n          also and therefore, according to the learned<br \/>\n          counsel, it could be said that there was<br \/>\n          interconnection between Ambarnath factory and<\/p>\n<p>OP NO.3332 of 1997<\/p>\n<p>                                :-11-:\n<\/p><\/blockquote>\n<blockquote><p>         Roha factory and it could be said that there was<br \/>\n         supervisory, financial or managerial control of the<br \/>\n         same Board of Directors.         So far as this<br \/>\n         contention is concerned, the finding reached by<br \/>\n         the High Court, as extracted earlier, clearly<br \/>\n         shows that there was no evidence to indicate any<br \/>\n         such interconnection between the two factories<br \/>\n         in the matter of supervisory, financial or<br \/>\n         managerial control. Nothing could be pointed out<br \/>\n         to us to contradict this finding. Therefore, the<br \/>\n         net result is that the only connecting link which<br \/>\n         could be effectively pressed in service by the<br \/>\n         learned counsel for the appellant for culling out<br \/>\n         interconnection between Ambarnath factory and<br \/>\n         Roha factory was that both of them were owned<br \/>\n         by a common owner, namely, the respondent-<br \/>\n         Company and the Board Directors were common.<br \/>\n         That by itself cannot be sufficient unless there is<br \/>\n         clear   evidence   to    show   that  there     was<br \/>\n         interconnection between these two units and<br \/>\n         there was common supervisory, financial and<br \/>\n         managerial control. As there is no such evidence<br \/>\n         in the present case, on the peculiar facts of this<br \/>\n         case, it is not possible to agree with the learned<br \/>\n         counsel for the appellant that Roha factory was a<br \/>\n         part and parcel of Ambarnath factory or it was<br \/>\n         an adjunct of the main parent establishment<br \/>\n         functioning at Ambarnath since 1921.&#8221;\n<\/p><\/blockquote>\n<blockquote><p>                                         (emphasis supplied)<\/p>\n<p>In that case, the company has established a factory to<\/p>\n<p>manufacture organic chemicals at Ambarnath in Thane<\/p>\n<p>District and the same was running from 1921 onwards.\n<\/p><\/blockquote>\n<p>It is the said company established a new concern at<\/p>\n<p>OP NO.3332 of 1997<\/p>\n<p>                          :-12-:\n<\/p>\n<p>Roha in Kolaba District of Maharashtra State during the<\/p>\n<p>month of July, 1997. It is also relevant to note that in<\/p>\n<p>the said Ambarnath factory, the products were heavy<\/p>\n<p>inorganic chemicals and mainly fertilizers, while the<\/p>\n<p>Roha factory manufactures only organic chemicals.<\/p>\n<p>Thus, the products manufactured in these two factories<\/p>\n<p>are thus separate, distinct and different.           After<\/p>\n<p>considering the materials on record in that case and the<\/p>\n<p>facts involved therein, the Apex Court had held that<\/p>\n<p>though both factories were owned by a common owner<\/p>\n<p>and the Board of Directors, who were running the two<\/p>\n<p>establishments, were also common, that by itself cannot<\/p>\n<p>be sufficient unless there is clear evidence to show that<\/p>\n<p>there was interconnection between these two units and<\/p>\n<p>there was common supervisory, financial or managerial<\/p>\n<p>control.\n<\/p>\n<p>     10. Now      let  me     examine   the   facts    and<\/p>\n<p>circumstances involved in the case in the light of the test<\/p>\n<p>laid down by the Apex Court through the decision<\/p>\n<p>referred above.    From the facts which are beyond<\/p>\n<p>OP NO.3332 of 1997<\/p>\n<p>                           :-13-:\n<\/p>\n<p>dispute, it can be seen that even at the time of issuing<\/p>\n<p>Ext.P1 permit, the Central Government has accepted the<\/p>\n<p>proposal of the petitioner as per the setting up of the<\/p>\n<p>new industrial undertaking in the Cochin Export<\/p>\n<p>Processing Zone. The contention of learned counsel for<\/p>\n<p>the petitioner that newly set up establishment cannot be<\/p>\n<p>considered as a branch or department of the petitioner-<\/p>\n<p>company cannot be ruled out. According to learned<\/p>\n<p>counsel for the petitioner, Bio-tech unit in CEPZ is a new<\/p>\n<p>establishment and the same has nothing to do with the<\/p>\n<p>company though the ownership of the Bio-tech division<\/p>\n<p>is vested with the company. According to the learned<\/p>\n<p>counsel, in the Bio-tech unit, separate employees were<\/p>\n<p>appointed and there is no functional integrality.<\/p>\n<p>According to the petitioner&#8217;s counsel, the petitioner-<\/p>\n<p>company can have more than one establishment and<\/p>\n<p>therefore, the new establishment cannot be treated as<\/p>\n<p>part of the factory establishment which is already<\/p>\n<p>started by the company. It is pointed out that the main<\/p>\n<p>business of the establishment in CEPZ is tissue culture<\/p>\n<p>OP NO.3332 of 1997<\/p>\n<p>                           :-14-:\n<\/p>\n<p>and it is an independent division and the same has<\/p>\n<p>nothing to do with the plantation division owned and<\/p>\n<p>managed by the petitioner-company.          The learned<\/p>\n<p>counsel submits that the new establishment has got<\/p>\n<p>separate profit and loss account and balance sheet, but<\/p>\n<p>the company has a whole consolidated balance sheet and<\/p>\n<p>profit and loss account which is also prepared as per the<\/p>\n<p>provisions of the Companies Act. It is also the point<\/p>\n<p>stressed by learned counsel for the petitioner that<\/p>\n<p>though in Ext.R1(a), there was a clause for transfer, that<\/p>\n<p>is not sufficient to hold that the establishment is a part<\/p>\n<p>of the other establishments of the petitioner-company.<\/p>\n<p>According to the counsel, the employees were appointed<\/p>\n<p>in the Bio-tech Division and they are liable to be<\/p>\n<p>transfered only in the branches of Bio-tech Division and<\/p>\n<p>they are trained in tissue culture or Bio-tech Division<\/p>\n<p>who cannot be transferred and posted in other divisions.<\/p>\n<p>So, the employees in the above division cannot be<\/p>\n<p>transferred to the plantation division. Learned counsel<\/p>\n<p>further argued that none of the above grounds are made<\/p>\n<p>OP NO.3332 of 1997<\/p>\n<p>                           :-15-:\n<\/p>\n<p>in Exts.P12 and P14.\n<\/p>\n<p>      11. Though I have repeatedly perused Exts.p12<\/p>\n<p>and P14, the above aspect is not considered properly<\/p>\n<p>and no finding is arrived at. The only material produced<\/p>\n<p>before this Court by the respondents to show that the<\/p>\n<p>Bio-tech Division of the petitioner-company is part and<\/p>\n<p>parcel of the petitioner&#8217;s establishment is Ext.R1(a)<\/p>\n<p>appointment order issued by the petitioner-company.<\/p>\n<p>Simply, on the basis of a clause in Ext.R1(a) that the<\/p>\n<p>appointee is liable for transfer, it cannot be said that the<\/p>\n<p>Bio-tech Division at Cochin is part and parcel of the<\/p>\n<p>petitioner-company or another unit or factory of the<\/p>\n<p>petitioner&#8217;s concern.    As indicated above, though the<\/p>\n<p>evidences were collected, no materials is cited or<\/p>\n<p>examined to show that there is financial, managerial and<\/p>\n<p>functional integrality between the Cochin Division of<\/p>\n<p>Bio-tech and other establishment or division of the<\/p>\n<p>petitioner-company. It is also relevant to note that there<\/p>\n<p>is no discussion or materials produced to show the<\/p>\n<p>products of the various unit of the petitioner-company<\/p>\n<p>OP NO.3332 of 1997<\/p>\n<p>                           :-16-:\n<\/p>\n<p>and how the unit at CEPZ depends on other unit for its<\/p>\n<p>function.   In short, there is no finding that the present<\/p>\n<p>devision cannot exist without the other.        It is also<\/p>\n<p>relevant to note that Section 2A deals with the<\/p>\n<p>establishment to include all departments and branches.<\/p>\n<p>The above section does not refer to the &#8220;employer&#8221; or<\/p>\n<p>&#8220;owner&#8221; of the different departments or branches. If<\/p>\n<p>that be so, the actual test laid down by the Apex Court<\/p>\n<p>as indicated above is not satisfied in this case. In the<\/p>\n<p>present case, no material or document is produced or<\/p>\n<p>considered by the respondents to hold that there was<\/p>\n<p>inter-connection    between      the   Bio-tech   division<\/p>\n<p>established in CEPZ or other factory or establishments<\/p>\n<p>owned by the petitioner-company and there was<\/p>\n<p>common supervisory financial or managerial control.<\/p>\n<p>On the above matrix,       in the absence        of such<\/p>\n<p>evidence or materials, though the petitioner is the owner<\/p>\n<p>of the Bio-tech Division and the Plantation Division and<\/p>\n<p>based upon such common ownership, it cannot be said<\/p>\n<p>that there is interconnection so as to draw inference of<\/p>\n<p>OP NO.3332 of 1997<\/p>\n<p>                           :-17-:\n<\/p>\n<p>common supervisory financial and managerial control.<\/p>\n<p>Therefore, I have no hesitation to hold that the Bi-tech<\/p>\n<p>Division of the petitioner-company in Cochin is a new<\/p>\n<p>establishment and not a part and parcel of the<\/p>\n<p>petitioner-company and its other establishment for the<\/p>\n<p>purpose of Section 16(1)(d) of the Act.<\/p>\n<p>           In the result, the Original Petition is allowed<\/p>\n<p>quashing Exts.P12 and P14.\n<\/p>\n<\/p>\n<p>                                    V.K.Mohanan,<br \/>\n                                         Judge<\/p>\n<p>MBS\/<\/p>\n<p>OP NO.3332 of 1997<\/p>\n<p>                      :-18-:\n<\/p>\n<\/p>\n<p>                               V.K.MOHANAN, J.\n<\/p>\n<p>                      &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;<\/p>\n<p>                               O.P.NO. 3332 OF 1997\n<\/p>\n<p>                       &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;<\/p>\n<p>                                  J U D G M E N T<\/p>\n<p>                              DATED: 9-6-2009<\/p>\n<p>OP NO.3332 of 1997<\/p>\n<p>                      :-19-:<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Sheveroy Estates Ltd vs The Reg.Provident Fund &#8230; on 9 June, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM OP.No. 3332 of 1997(V) 1. SHEVEROY ESTATES LTD, M.THOMAS JACOB &#8230; Petitioner Vs 1. THE REG.PROVIDENT FUND COMMISSIONER, EKM &#8230; Respondent For Petitioner :SRI.E.K.NANDAKUMAR For Respondent :SRI.JOHN VARGHESE, ASSISTANT SG The Hon&#8217;ble [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-195008","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sheveroy Estates Ltd vs The Reg.Provident Fund ... on 9 June, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/sheveroy-estates-ltd-vs-the-reg-provident-fund-on-9-june-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sheveroy Estates Ltd vs The Reg.Provident Fund ... on 9 June, 2009 - Free Judgements of Supreme Court &amp; 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