w w w . L a w y e r S e r v i c e s . i n



M/s. Shasun Pharmaceuticals Limited, Rep. by its General Manager (IR), C.D. Surendran, (Formerly known as M/s.Shasun Chemicals & Drugs Limited) v/s The Regional Provident Fund Commissioner-II(C & R)


Company & Directors' Information:- SHASUN PHARMACEUTICALS LIMITED [Amalgamated] CIN = L24117TN1976PLC007122

Company & Directors' Information:- J B CHEMICALS AND PHARMACEUTICALS LIMITED [Active] CIN = L24390MH1976PLC019380

Company & Directors' Information:- A L A CHEMICALS PRIVATE LIMITED [Active] CIN = U24110MH1966PTC013577

Company & Directors' Information:- B & M CHEMICALS PVT LTD [Dissolved] CIN = U24119WB1973PTC028695

Company & Directors' Information:- B & M CHEMICALS LTD. [Active] CIN = U24119WB1987PLC043529

Company & Directors' Information:- G DRUGS AND PHARMACEUTICALS LIMITED [Amalgamated] CIN = U24239PB1997PLC020581

Company & Directors' Information:- B S P PHARMACEUTICALS LIMITED [Active] CIN = U24231GJ1987PLC009556

Company & Directors' Information:- T. R. CHEMICALS LIMITED [Active] CIN = U24132OR1993PLC003326

Company & Directors' Information:- G P T PHARMACEUTICALS PRIVATE LIMITED [Active] CIN = U24233TG2009PTC064156

Company & Directors' Information:- S R C CHEMICALS PRIVATE LIMITED [Active] CIN = U14107PN2002PTC017227

Company & Directors' Information:- S R DRUGS PVT LTD [Active] CIN = U24231MH1982PTC027442

Company & Directors' Information:- F S CHEMICALS PRIVATE LIMITED [Active] CIN = U24100MH1999PTC119992

Company & Directors' Information:- IR INDIA PRIVATE LIMITED [Strike Off] CIN = U28999TN2003PTC050186

Company & Directors' Information:- J M DRUGS (INDIA) PRIVATE LIMITED [Strike Off] CIN = U24100MH2010PTC203799

Company & Directors' Information:- V N S CHEMICALS PRIVATE LIMITED [Active] CIN = U02429TZ1995PTC005910

Company & Directors' Information:- D K CHEMICALS PRIVATE LIMITED [Active] CIN = U24239DL1986PTC025239

Company & Directors' Information:- A B CHEMICALS INDIA PRIVATE LIMITED [Active] CIN = U24100PB2012PTC036656

Company & Directors' Information:- B M D CHEMICALS PRIVATE LIMITED [Active] CIN = U51109MH1938PTC002788

Company & Directors' Information:- N F C CHEMICALS LIMITED [Active] CIN = U24110DL1993PLC053628

Company & Directors' Information:- P U CHEMICALS PRIVATE LIMITED [Active] CIN = U24297KL2013PTC035105

Company & Directors' Information:- K. D. CHEMICALS PRIVATE LIMITED [Active] CIN = U24231GJ2020PTC113663

Company & Directors' Information:- A N PHARMACEUTICALS PRIVATE LIMITED [Active] CIN = U24233DL2000PTC108617

Company & Directors' Information:- C. J. CHEMICALS PRIVATE LIMITED [Active] CIN = U24110TG1996PTC025206

Company & Directors' Information:- J B R CHEMICALS PRIVATE LIMITED [Active] CIN = U28121UP1994PTC016418

Company & Directors' Information:- R D CHEMICALS PRIVATE LIMITED [Active] CIN = U74899DL1984PTC018351

Company & Directors' Information:- T K CHEMICALS LTD [Strike Off] CIN = U24299KL1972PLC002439

Company & Directors' Information:- M. M. CHEMICALS PRIVATE LIMITED [Active] CIN = U24110GJ2006PTC049319

Company & Directors' Information:- P A R CHEMICALS PRIVATE LIMITED [Strike Off] CIN = U24221PB1988PTC008628

Company & Directors' Information:- B AND A CHEMICALS LTD. [Strike Off] CIN = U24110MH1993PLC073067

Company & Directors' Information:- B E C CHEMICALS PRIVATE LIMITED [Active] CIN = U28932MH1958PTC011230

Company & Directors' Information:- P AND B PHARMACEUTICALS LIMITED [Active] CIN = U24230MH1978PLC020846

Company & Directors' Information:- B D J CHEMICALS PVT LTD [Active] CIN = U24299WB1981PTC033306

Company & Directors' Information:- S N G CHEMICALS PRIVATE LIMITED [Active] CIN = U24119PB1996PTC017825

Company & Directors' Information:- J C I CHEMICALS INDIA PRIVATE LIMITED [Active] CIN = U24229WB2000PTC092067

Company & Directors' Information:- A K CHEMICALS PRIVATE LIMITED [Active] CIN = U24111UP1988PTC009851

Company & Directors' Information:- B M G CHEMICALS PRIVATE LIMITED [Active] CIN = U24110MH1997PTC110888

Company & Directors' Information:- B L CHEMICALS PRIVATE LIMITED [Strike Off] CIN = U24110KA1991PTC011703

Company & Directors' Information:- D S V CHEMICALS PRIVATE LIMITED [Active] CIN = U24220MH1980PTC023091

Company & Directors' Information:- G. D. A. CHEMICALS LIMITED [Under Liquidation] CIN = U24100WB1947PLC016175

Company & Directors' Information:- E L C PHARMACEUTICALS PRIVATE LIMITED [Active] CIN = U24239DL1998PTC097310

Company & Directors' Information:- V S CHEMICALS PRIVATE LIMITED [Strike Off] CIN = U24110TN2009PTC072018

Company & Directors' Information:- C I C CHEMICALS PVT LTD [Strike Off] CIN = U24243WB1969PTC027598

Company & Directors' Information:- A P CHEMICALS PRIVATE LIMITED [Active] CIN = U24232UP2004PTC028230

Company & Directors' Information:- S P CHEMICALS PRIVATE LIMITED [Active] CIN = U02411KA1980PTC004008

Company & Directors' Information:- K A J CHEMICALS PRIVATE LIMITED [Active] CIN = U24291MH2003PTC139286

Company & Directors' Information:- V C PHARMACEUTICALS (INDIA) PRIVATE LIMITED [Active] CIN = U24230KL2012PTC031429

Company & Directors' Information:- G N K DRUGS CO PVT LTD [Active] CIN = U24246WB1979PTC031913

Company & Directors' Information:- S G R CHEMICALS PRIVATE LIMITED [Active] CIN = U24119TG1984PTC004492

Company & Directors' Information:- C I PHARMACEUTICALS PVT. LTD [Active] CIN = U24233WB1988PTC045057

Company & Directors' Information:- K AND T CHEMICALS PRIVATE LIMITED [Strike Off] CIN = U24121PB1997PTC019820

Company & Directors' Information:- A B J CHEMICALS PVT LTD [Active] CIN = U24119WB1988PTC045028

Company & Directors' Information:- M J PHARMACEUTICALS PRIVATE LIMITED [Active] CIN = U24230MH1996PTC101370

Company & Directors' Information:- R. J. PHARMACEUTICALS (INDIA) PRIVATE LIMITED [Under Liquidation] CIN = U24232RJ1994PTC008899

Company & Directors' Information:- R P L (INDIA) PHARMACEUTICALS PRIVATE LIMITED [Active] CIN = U24239DL2002PTC115402

Company & Directors' Information:- B R D P CHEMICALS PRIVATE LIMITED [Strike Off] CIN = U24100BR1986PTC002376

Company & Directors' Information:- L S K PHARMACEUTICALS PRIVATE LIMITED [Strike Off] CIN = U24231KA1990PTC011299

Company & Directors' Information:- A E. CHEMICALS PRIVATE LIMITED [Strike Off] CIN = U00309KA1982PTC005015

Company & Directors' Information:- J. P. CHEMICALS PRIVATE LIMITED [Under Process of Striking Off] CIN = U24117AS1997PTC004955

Company & Directors' Information:- P P PHARMACEUTICALS PRIVATE LIMITED [Active] CIN = U24232WB2003PTC096731

Company & Directors' Information:- F C PHARMACEUTICALS PRIVATE LIMITED [Active] CIN = U24239GJ2007PTC051567

Company & Directors' Information:- C K C CHEMICALS PRIVATE LIMITED [Active] CIN = U24294TN1981PTC008868

Company & Directors' Information:- DRUGS INDIA PVT LTD [Active] CIN = U24232AS1973PTC001457

Company & Directors' Information:- J H CHEMICALS PVT LTD [Strike Off] CIN = U24229HR1995PTC032600

Company & Directors' Information:- H B R CHEMICALS PRIVATE LIMITED [Active] CIN = U24229DL1979PTC009433

Company & Directors' Information:- R. CHEMICALS PRIVATE LIMITED [Strike Off] CIN = U24117DL1991PTC046105

Company & Directors' Information:- C S I (CHEMICALS & PHARMACEUTICALS) PVT LTD [Strike Off] CIN = U24239WB1951PTC019370

Company & Directors' Information:- G D S J PHARMACEUTICALS PRIVATE LIMITED [Strike Off] CIN = U24239DL2001PTC109888

Company & Directors' Information:- S L B CHEMICALS PRIVATE LIMITED [Strike Off] CIN = U74899DL1991PTC044694

Company & Directors' Information:- S AND L CHEMICALS PVT LTD [Strike Off] CIN = U24119TG1984PTC004939

Company & Directors' Information:- S S M PHARMACEUTICALS PRIVATE LIMITED [Active] CIN = U24232RJ1982PTC002502

Company & Directors' Information:- S S PHARMACEUTICALS PRIVATE LIMITED [Active] CIN = U24231UP1982PTC005587

Company & Directors' Information:- P C I CHEMICALS PVT LTD [Active] CIN = U29193WB1991PTC051672

Company & Directors' Information:- S P M DRUGS PRIVATE LIMITED [Active] CIN = U26916TZ1988PTC002198

Company & Directors' Information:- GENERAL PHARMACEUTICALS PRIVATE LIMITED [Active] CIN = U24239PN1960PTC132879

Company & Directors' Information:- A B R DRUGS PRIVATE LIMITED [Active] CIN = U74899DL1995PTC069200

Company & Directors' Information:- M A S PHARMACEUTICALS PRIVATE LIMITED [Active] CIN = U51397PB2004PTC027688

Company & Directors' Information:- V K CHEMICALS PVT LTD [Strike Off] CIN = U24230AP1985PTC005225

Company & Directors' Information:- M R CHEMICALS PRIVATE LIMITED [Strike Off] CIN = U24100MH1980PTC022083

Company & Directors' Information:- K U CHEMICALS PRIVATE LIMITED [Strike Off] CIN = U24112UP1986PTC008179

Company & Directors' Information:- I F CHEMICALS P LTD. [Strike Off] CIN = U00300BR1990PTC004243

Company & Directors' Information:- H A V CHEMICALS PRIVATE LIMITED [Strike Off] CIN = U24114UP1989PTC010508

Company & Directors' Information:- Z X DRUGS PRIVATE LIMITED [Active] CIN = U51397HR2007PTC037275

Company & Directors' Information:- A S CHEMICALS PRIVATE LIMITED [Amalgamated] CIN = U24222DL1999PTC098650

Company & Directors' Information:- A V PHARMACEUTICALS PRIVATE LIMITED [Amalgamated] CIN = U24232DL1999PTC098651

Company & Directors' Information:- P S S CHEMICALS PRIVATE LIMITED [Active] CIN = U85110KA1984PTC006201

Company & Directors' Information:- P G PHARMACEUTICALS PRIVATE LIMITED [Active] CIN = U74899DL1990PTC039757

Company & Directors' Information:- E M PHARMACEUTICALS PRIVATE LIMITED [Active] CIN = U24239MH1992PTC066216

Company & Directors' Information:- N G D CHEMICALS PVT LTD [Strike Off] CIN = U93010WB1990PTC048571

Company & Directors' Information:- W & F CHEMICALS LIMITED [Active] CIN = U24110WB2008PLC123212

Company & Directors' Information:- B D PHARMACEUTICALS PRIVATE LIMITED [Active] CIN = U24233WB2009PTC132243

Company & Directors' Information:- A G D PHARMACEUTICALS PVT LTD [Strike Off] CIN = U24231KL1984PTC003885

Company & Directors' Information:- D M CHEMICALS (INDIA) PVT LTD [Active] CIN = U24299WB1990PTC048930

Company & Directors' Information:- P A T CHEMICALS PRIVATE LIMITED [Strike Off] CIN = U74899DL1986PTC025442

Company & Directors' Information:- H J CHEMICALS PRIVATE LIMITED [Active] CIN = U16008UP2006PTC031404

Company & Directors' Information:- G S DRUGS PRIVATE LIMITED [Strike Off] CIN = U24231UP1999PTC024324

Company & Directors' Information:- S T PHARMACEUTICALS PVT LTD [Strike Off] CIN = U51909WB1989PTC047031

Company & Directors' Information:- N V K PHARMACEUTICALS PRIVATE LIMITED [Under Process of Striking Off] CIN = U24296UP2016PTC082942

Company & Directors' Information:- G K D PHARMACEUTICALS PRIVATE LIMITED [Strike Off] CIN = U24231WB1999PTC089334

Company & Directors' Information:- A P DRUGS PVT LTD [Active] CIN = U24232CH1988PTC008285

Company & Directors' Information:- C F PHARMACEUTICALS PRIVATE LIMITED [Strike Off] CIN = U24231TN1982PTC009598

Company & Directors' Information:- M D PHARMACEUTICALS PRIVATE LIMITED [Strike Off] CIN = U24232WB2008PTC121471

Company & Directors' Information:- J R CHEMICALS PRIVATE LIMITED [Active] CIN = U74899DL1986PTC022251

Company & Directors' Information:- I. S. PHARMACEUTICALS PRIVATE LIMITED [Active] CIN = U24306KA2016PTC097524

Company & Directors' Information:- A M PHARMACEUTICALS (INDIA) PRIVATE LIMITED [Strike Off] CIN = U24233KL2010PTC026018

Company & Directors' Information:- B. C. PHARMACEUTICALS PRIVATE LIMITED [Active] CIN = U51900UP2018PTC109946

Company & Directors' Information:- M M PHARMACEUTICALS LIMITED [Strike Off] CIN = U24231TN1982PLC009714

Company & Directors' Information:- S AND S PHARMACEUTICALS INDIA PVT LTD [Strike Off] CIN = U24232CH1984PTC005799

Company & Directors' Information:- R D B P CHEMICALS PRIVATE LIMITED [Strike Off] CIN = U24111UP1983PTC005970

Company & Directors' Information:- R L CHEMICALS PRIVATE LIMITED [Strike Off] CIN = U00309KA1985PTC006732

Company & Directors' Information:- N C PHARMACEUTICALS PVT LTD [Strike Off] CIN = U24239HP1986PTC006997

Company & Directors' Information:- G S P CHEMICALS PVT. LTD. [Strike Off] CIN = U24231UP1986PTC008017

Company & Directors' Information:- S J CHEMICALS PVT LTD [Active] CIN = U51397WB1987PTC042733

Company & Directors' Information:- E L CHEMICALS PRIVATE LIMITED [Active] CIN = U24111TN1979PTC007789

Company & Directors' Information:- B B CHEMICALS PRIVATE LIMITED [Active] CIN = U45201OR1988PTC002040

Company & Directors' Information:- B F S CHEMICALS PRIVATE LIMITED [Active] CIN = U99999MH1980PTC023175

Company & Directors' Information:- A I C CHEMICALS PRIVATE LIMITED [Active] CIN = U24110MH1977PTC019619

Company & Directors' Information:- N M CHEMICALS PVT LTD [Strike Off] CIN = U01401UP1988PTC009777

Company & Directors' Information:- B. B. CHEMICALS PRIVATE LIMITED [Active] CIN = U24119HP1993PTC013212

Company & Directors' Information:- B L CHEMICALS PVT LTD [Under Process of Striking Off] CIN = U24231GJ1988PTC011637

Company & Directors' Information:- L & J CHEMICALS PRIVATE LIMITED [Active] CIN = U51496KL2008PTC023499

Company & Directors' Information:- R G PHARMACEUTICALS CO PVT LTD [Strike Off] CIN = U24231HP1978PTC003877

Company & Directors' Information:- S C CHEMICALS PVT LTD [Strike Off] CIN = U24222WB1984PTC037530

Company & Directors' Information:- D S CHEMICALS PVT LTD [Strike Off] CIN = U24231WB1979PTC031895

Company & Directors' Information:- B M P C DRUGS PVT LTD [Under Liquidation] CIN = U24232WB1969PTC027512

Company & Directors' Information:- B M G PHARMACEUTICALS PVT LTD [Under Liquidation] CIN = U24232WB1974PTC029532

Company & Directors' Information:- G L CHEMICALS PRIVATE LIMITED [Active] CIN = U74899DL1991PTC044577

Company & Directors' Information:- A B D CHEMICALS PVT LTD [Strike Off] CIN = U24119GJ1985PTC008272

Company & Directors' Information:- M S PHARMACEUTICALS PRIVATE LIMITED [Strike Off] CIN = U24231UP1995PTC018120

Company & Directors' Information:- S N D CHEMICALS PRIVATE LIMITED [Strike Off] CIN = U24100MH2009PTC196498

Company & Directors' Information:- B C CHEMICALS PRIVATE LIMITED [Active] CIN = U24110MH2000PTC125172

Company & Directors' Information:- S S CHEMICALS PRIVATE LIMITED [Strike Off] CIN = U24231OR1996PTC004398

Company & Directors' Information:- B G PHARMACEUTICALS PRIVATE LIMITED [Strike Off] CIN = U24231OR2002PTC006872

Company & Directors' Information:- D R P S PHARMACEUTICALS PRIVATE LIMITED [Strike Off] CIN = U24232UP2004PTC028820

Company & Directors' Information:- A D P CHEMICALS PVT LTD [Strike Off] CIN = U24234WB1988PTC044346

Company & Directors' Information:- G J CHEMICALS PVT LTD [Active] CIN = U24231GJ1988PTC010716

Company & Directors' Information:- K N B PHARMACEUTICALS LIMITED [Strike Off] CIN = U24239CH1996PLC018286

Company & Directors' Information:- B R Y CHEMICALS PRIVATE LIMITED [Strike Off] CIN = U24219PB1995PTC016934

Company & Directors' Information:- J S I PHARMACEUTICALS PRIVATE LIMITED [Strike Off] CIN = U24232UP1998PTC023778

Company & Directors' Information:- R A DRUGS PVT LTD [Strike Off] CIN = U24232CH1988PTC008291

Company & Directors' Information:- A M CHEMICALS PRIVATE LIMITED [Strike Off] CIN = U24231PB1995PTC017265

Company & Directors' Information:- B I PHARMACEUTICALS PRIVATE LIMITED [Active] CIN = U24231CH1997PTC019728

Company & Directors' Information:- J G PHARMACEUTICALS PRIVATE LIMITED [Strike Off] CIN = U24231DL1987PTC027452

Company & Directors' Information:- B R AND B S CHEMICALS PVT LTD [Strike Off] CIN = U24110AP1985PTC005679

Company & Directors' Information:- A G M CHEMICALS PRIVATE LIMITED [Strike Off] CIN = U24100MH1979PTC021387

Company & Directors' Information:- H S DRUGS AND CHEMICALS PVT LTD [Strike Off] CIN = U24100MH1981PTC024879

Company & Directors' Information:- P K DRUGS PVT LTD [Strike Off] CIN = U24200TG1988PTC008217

Company & Directors' Information:- J N PHARMACEUTICALS LIMITED [Strike Off] CIN = U24230TG1996PLC023652

Company & Directors' Information:- T T CHEMICALS PRIVATE LIMITED [Strike Off] CIN = U24294TN1959PTC003831

Company & Directors' Information:- J P D CHEMICALS INDIA PRIVATE LIMITED [Strike Off] CIN = U24100KL2008PTC021944

Company & Directors' Information:- J AND J PHARMACEUTICALS PRIVATE LIMITED [Strike Off] CIN = U24119OR1973PTC000584

Company & Directors' Information:- S D G DRUGS PHARMACEUTICALS PRIVATE LIMITED [Active] CIN = U74120UP2012PTC052647

Company & Directors' Information:- K R S CHEMICALS PRIVATE LIMITED [Strike Off] CIN = U24294TN1987PTC014546

Company & Directors' Information:- B U M CHEMICALS PRIVATE LIMITED [Strike Off] CIN = U74120AP2012PTC081454

Company & Directors' Information:- C W C PHARMACEUTICALS PVT. LTD. [Active] CIN = U24231HR1990PTC030903

Company & Directors' Information:- A J S PHARMACEUTICALS (INDIA) PRIVATE LIMITED [Strike Off] CIN = U24232KA1972PTC002273

Company & Directors' Information:- A B S CHEMICALS PVT LTD [Strike Off] CIN = U24121WB1974PTC029383

Company & Directors' Information:- R P DRUGS PVT LTD [Strike Off] CIN = U24231DL1977PTC008703

Company & Directors' Information:- A C PHARMACEUTICALS PVT LTD [Active] CIN = U51397WB1970PTC027869

Company & Directors' Information:- S P CHEMICALS PVT LTD [Strike Off] CIN = U24112WB1991PTC051021

Company & Directors' Information:- B G CHEMICALS PRIVATE LIMITED [Active] CIN = U24119UP1993PTC015489

Company & Directors' Information:- H F CHEMICALS PRIVATE LIMITED [Strike Off] CIN = U24233UP2013PTC059181

Company & Directors' Information:- R K PHARMACEUTICALS PRIVATE LIMITED [Strike Off] CIN = U24232DL2006PTC154640

Company & Directors' Information:- D & D CHEMICALS PRIVATE LIMITED [Strike Off] CIN = U24231TN1987PTC014978

Company & Directors' Information:- X L CHEMICALS PVT LTD [Strike Off] CIN = U45202PB1993PTC013839

Company & Directors' Information:- A. PHARMACEUTICALS PVT LTD [Strike Off] CIN = U24232DL1999PTC100973

Company & Directors' Information:- G K V CHEMICALS PRIVATE LIMITED [Strike Off] CIN = U24100MH2005PTC154065

Company & Directors' Information:- M V K CHEMICALS PRIVATE LIMITED [Active] CIN = U24100MH2008PTC181237

Company & Directors' Information:- N G PHARMACEUTICALS PRIVATE LIMITED [Strike Off] CIN = U24100MH2010PTC202028

Company & Directors' Information:- S V N PHARMACEUTICALS PRIVATE LIMITED [Strike Off] CIN = U24230MH2005PTC155731

Company & Directors' Information:- U R CHEMICALS PRIVATE LIMITED [Strike Off] CIN = U24100TG2010PTC068093

Company & Directors' Information:- S. V. G. PHARMACEUTICALS PRIVATE LIMITED [Active] CIN = U24297MH2010PTC202540

Company & Directors' Information:- N B CHEMICALS PRIVATE LIMITED [Strike Off] CIN = U24232TG2015PTC097406

Company & Directors' Information:- U AND M CHEMICALS PRIVATE LIMITED [Strike Off] CIN = U24239TG2003PTC041643

Company & Directors' Information:- A.N.D CHEMICALS PRIVATE LIMITED [Active] CIN = U24100UP2014PTC064372

Company & Directors' Information:- G M DRUGS PRIVATE LIMITED [Strike Off] CIN = U24232UP2001PTC026114

Company & Directors' Information:- K. D. PHARMACEUTICALS PRIVATE LIMITED [Under Process of Striking Off] CIN = U74999UP2016PTC084198

Company & Directors' Information:- A. V. DRUGS PRIVATE LIMITED [Active] CIN = U24231JK1980PTC000462

Company & Directors' Information:- Y. R. PHARMACEUTICALS PRIVATE LIMITED [Strike Off] CIN = U24232CH2011PTC032883

Company & Directors' Information:- A. B. PHARMACEUTICALS PRIVATE LIMITED [Strike Off] CIN = U51909AS2012PTC011351

Company & Directors' Information:- N. S. PHARMACEUTICALS PRIVATE LIMITED [Active] CIN = U52311JH2007PTC012709

Company & Directors' Information:- J A PHARMACEUTICALS PRIVATE LIMITED [Active] CIN = U24232DL2005PTC136777

Company & Directors' Information:- S P R PHARMACEUTICALS PRIVATE LIMITED [Active] CIN = U24232DL2005PTC137405

Company & Directors' Information:- S N DRUGS PRIVATE LIMITED [Strike Off] CIN = U24232DL2008PTC186129

Company & Directors' Information:- A D DRUGS PRIVATE LIMITED [Strike Off] CIN = U24297DL2012PTC240610

Company & Directors' Information:- D F L PHARMACEUTICALS PRIVATE LIMITED [Strike Off] CIN = U51101DL2014PTC270743

Company & Directors' Information:- A R K PHARMACEUTICALS PRIVATE LIMITED [Active] CIN = U74120DL2014PTC266920

Company & Directors' Information:- N N PHARMACEUTICALS PRIVATE LIMITED [Strike Off] CIN = U33111BR2012PTC018665

Company & Directors' Information:- J. R. DRUGS PRIVATE LIMITED [Strike Off] CIN = U24230GJ2012PTC069566

Company & Directors' Information:- IR PHARMACEUTICALS PRIVATE LIMITED [Active] CIN = U51909GJ2016PTC094656

Company & Directors' Information:- V AND B PHARMACEUTICALS PRIVATE LIMITED [Active] CIN = U24290UP2020PTC133785

Company & Directors' Information:- M D PHARMACEUTICALS PRIVATE LIMITED [Active] CIN = U24290MH2021PTC360217

Company & Directors' Information:- R G CHEMICALS PVT. LTD. [Under Process of Striking off] CIN = U24114MP1986PTC003439

Company & Directors' Information:- K K CHEMICALS PVT LTD [Strike Off] CIN = U40107MP1982PTC002004

Company & Directors' Information:- B A B DRUGS LTD [Strike Off] CIN = U24232WB1987PLC042646

Company & Directors' Information:- I T T S CHEMICALS PRIVATE LIMITED [Strike Off] CIN = U24211KA1981PTC004103

Company & Directors' Information:- G B CHEMICALS PVT LTD [Strike Off] CIN = U24100MH1980PTC022921

Company & Directors' Information:- I U S CHEMICALS PRIVATE LIMITED [Strike Off] CIN = U24110MH1999PTC118526

Company & Directors' Information:- U V PHARMACEUTICALS PRIVATE LIMITED [Strike Off] CIN = U99999MH1998PTC117667

Company & Directors' Information:- J. V. PHARMACEUTICALS PRIVATE LIMITED [Strike Off] CIN = U24239MH2009PTC189669

Company & Directors' Information:- K R R PHARMACEUTICALS PRIVATE LIMITED [Strike Off] CIN = U24232TG2008PTC062007

Company & Directors' Information:- A P PHARMACEUTICALS PRIVATE LIMITED [Strike Off] CIN = U24233TG2008PTC062019

Company & Directors' Information:- C K PHARMACEUTICALS PRIVATE LIMITED [Strike Off] CIN = U24233UP2007PTC033596

Company & Directors' Information:- R R D CHEMICALS PRIVATE LIMITED [Strike Off] CIN = U24233DL2007PTC170149

Company & Directors' Information:- DRUGS AND CHEMICALS PRIVATE LIMITED [Strike Off] CIN = U24231TN1938PTC000637

Company & Directors' Information:- PHARMACEUTICALS AND CHEMICALS LIMITED [Dissolved] CIN = U99999MH1942PTC003761

Company & Directors' Information:- K C CHEMICALS PVT LTD [Active] CIN = U24231GJ1969PTC001663

Company & Directors' Information:- S G CHEMICALS AND PHARMACEUTICALS LTD [Strike Off] CIN = U24249GJ1955PLC000583

    W.P. Nos. 8693, 8694 of 2015 & M.P. No. 1 of 2015

    Decided On, 11 June 2018

    At, High Court of Judicature at Madras

    By, THE HONOURABLE MR. JUSTICE S.M. SUBRAMANIAM

    For the Petitioner: S. Ravindran, Senior Counsel, S. Bazeer Ahamed, Advocate. For the Respondent: K. Ramu, V.J. Latha Advocates.



Judgment Text

(Prayer: Petition filed under Article 226 of the Constitution of India, praying for the issuance of Writ of Mandamus, forbearing the Respondent from demanding contribution on various allowances in terms of this notice No.TB/TAM/RO/ENF/T-8/SCN/11095/2015 dated 23.02.2015.)

1. The summons to appear in person under Section 7A of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 [for brevity "EPF&MP Act"]issued by the Competent Authority to the writ petitioner in proceedings dated 23.02.2015 is under challenge in this writ petition.

2. The writ petitioner is an establishment covered under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952. The writ petitioner is regularly paying the contribution in respect of all its eligible employees. As Understood, by the writ petitioner, all along, in term of Para 29 of EPF scheme, contribution is liable to be paid only on Basic Pay, Dearness Allowance, cash value of Food Concessions and Retaining Allowances, if any. The petitioner has been paying various other allowances like, Conveyance Allowance, Special Allowance, Adhoc Allowance, Chilling Allowance, Stipend, LTA, Medical, Dress Reimbursement, Cold Room Shift Allowance, Attendance Incentive and Meals Allowances part from Basic Pay.

3. However, the writ petitioner was paying the contribution on basic pay excluding allowances as they were not covered under Section 2(b) of the EPF&MP Act which was duly accepted by the Respondent all these years.

4. However, the dispute arose in respect of payment of contribution in relation to all other allowances paid by the writ petitioner to its employees. The matter is now sub-judice before the Supreme Court and an interim order passed by the Hon'ble Supreme Court is enclosed in Page No.12 of the typed set of papers filed along with the writ petition in W.P.No.389 of 2015 dated 12.04.2018. In para 4 of the interim order passed by the Hon'ble Supreme Court is extracted hereunder:

"4. By order dated 13th July 2012, another bench of this Court has granted stay of the impugned order by directing the petitioners to deposit 60% of the amount demanded after getting credit to the amount already paid. We are informed that the amount has been deposited with the Provident Fund office concerned.

6. We quite see the merit of the submission. Hence, though we grant leave in these special leave petitions, let all these appeals be listed along with Civil Appeal No.6221 of 2011 for final hearing in the second week of August, 2013. In the meanwhile the petitioners will join two of their employees to represent the employees, and they will be served in the meanwhile. No separate formal order in this regard is required. All the parties are expected to complete the pleadings in the meanwhile.

7. Pending disposal of the present appeals, the interim order granted by this Court earlier will continue to operate. We, however, add that the Provident Fund Commissioner may proceed to make the assessment but no demand will be raised thereon."

5. The learned Senior Counsel appearing on behalf of the writ petitioner cited the order passed in M/s.TVS Logistics Services Ltd. Vs. The Regional Provident Fund Commissioner-I dated 05.03.2014 in W.P.No.6856 of 2014 and the Learned Judge relying upon the interim order granted by the Hon'ble Supreme Court of India concluded that the competent authorities may be permitted to conclude the proceedings under Section 7A of the EPF&MP Act and arrive the quantum and raise the demand based on the Basic Wages and not by including the disputed allowances. Para 4, 5, 6, 7 and 8 of the order is extracted hereunder:

"4. In this regard, the respondent has issued a notice for enquiry to appear as per the proceedings of the Regional Provident Fund Commissioner-I, under Section 7(A) of the EPF Act. While so, the petitioner has come up with this petition seeking to keep the enquiry in abeyance till such time of pronouncement of the judgment by the Hon'ble Supreme Court on the issue. What are pending before the Hon'ble Supreme Court are by way of Special Leave Petition (Civil) in SLP (C) No.8781-8782/12. They were taken up to Hon'ble Supreme Court by one M/s.Surya Roshini Limited. In the above matters, similar issued came up before the High Court of Madhya Pradesh. The High Court Madhya Pradesh took the view that the above stated allowances could be included into the basic wages for the purpose of payment of EPF contribution. Challenging the said findings of the High Court of Mdhya Pradesh. High Court, the above SLPs have been filed. In the said SLPs, the Hon'ble Supreme Court has issued an interim order dated 12.04.2013 wherein the Hon'ble Supreme Court has in paragraph 7 directed as follows:

"7. Pending disposal of the present appeals, the interim order granted by this court earlier will continue to operate. we, however, add that the Provident Fund Commissioner may proceed to make the assessment but no demand will be raised thereon."

5. Referring to the above interim order passed by the HOn'ble Supreme Court, which is still in force, the learned counsel for the petitioner would submit that since precisely the same issue is involved in the present writ petition also, there may be a direction issued to the respondent to keep the enquiry in the abeyance until the final order is passed by the Hon'ble Supreme Court in the above said Special Leave Petitions. That is how, the writ petition is before me for admission.

6. I have heard Mr.S.Ravindran, the learned counsel for the petitioner and Mr.K.Gunasekar, the learned counsel taking notice for the respondent. By consent, the writ petition itself is taken up for final disposal and the same is being disposed of by this order.

7. As I have already pointed out, the only issue which needs to be resolved in this matter is as to whether the allowances enumerated herein above which are paid to the employees shall be included in the basic wages for the purpose of payment of EPF contribution. There are judgments taking conflicting views. So far as this court is concerned, in a batch of writ petitions in W.P.no.15823 of 2010, etc, by order dated 07.06.2011, the Hon'ble Mr.Justice K.Chandru has held that these allowances should be included into basic wages. As against the same, an appeal has been filed in W.A.No.1087 of 2011 wherein, a Division Bench of this Court has granted an interim order of stay of the said order [vide order dated 11.07.2011]. Subsequently, a number of interim orders have been passed by the learned single judges in a similar fashion.

8. In my considered opinion, the above issue now needs to be resolved by the Hon'ble Supreme Court. While granting interim order of stay, the Hon'ble Supreme Court has, however, permitted the Provident Fund Organisation to proceed with the assessment and to pass a final order. However, the Hon'ble Supreme Court has directed that there shall be no demand raised based on such assessment. In the case on hand also, in my considered opinion, the respondents may be permitted to go ahead with the assessment, but, as directed by the Hon'ble Supreme Court, there shall be no demand on such assessment until final order is passed by the Hon'ble Supreme Court in SLP (C) No.8781-8782/12. However, it is made clear that this order will not in any manner preclude the respondents from making demand based on the basic wages not including the above allowances.

6. What is challenged in the writ petition is only a summon issued to the writ petitioner to appear for an enquiry. It is duty mandatory on the part of the writ petitioner to appear before the authorities and defend their cases in accordance with the procedures as contemplated under the Act and Rules. Contrarily, they have moved this writ petition challenging the very notice issued by the competent authorities and therefore, this writ petition is not maintainable and should be rejected in limine.

7. The learned counsel for the respondent further states that the Supreme Court has not granted stay in respect of enquiry and the demand. Therefore, the competent authorities must be permitted to exercise their power provided under the Act. The Statutory powers conferred under the Act cannot be taken away at the stage of conducting enquiry and in the event of preventing the competent authority from exercising such powers and then the very purpose and object of the welfare legislation of the Provident Fund will be defeated. What is disputed before the Hon'ble Supreme Court is that certain allowances can be included for the purpose of determining the subscription to be paid by the employer. It is the one area where the quantum of contributions to be arrived. However, the same will not preclude the authority from determining the contributions to be paid otherwise in accordance with the provisions of the Act and Rules. Therefore, total prohibition is impermissible, that will hamper the entire proceedings and also will defeat the very object of the Act.

8. Considering the arguments as advanced by the learned Senior Counsel for the writ petitioner and the learned counsel for the respondent, this court is of an opinion that the present writ petition is moved challenging the summons issued by the competent authority to appear in person for the purpose of defending the case of the writ petitioner. Thus, the proceedings are preliminary in nature and the authorities must be allowed to conduct the enquiry in all respects in accordance with the procedures as contemplated and by providing opportunity to the writ petitioner to defend their case. The process of enquiry cannot be stalled and in such an event it would be difficult for the authority to assess the quantum of contributions to be paid by the employer after a lapse of many years.

9. This court is of an opinion that no writ proceedings can be entertained against such notice issued for the purpose of participating in the enquiry proceedings in a routine manner. Judicial review in respect of such notices are certainly limited. A writ petition can be entertained against a show cause notice or a summon to appear in person for the purpose of submitting an explanation can be entertained, if the same is issued by an authority having no jurisdiction or competency or an allegation of malafide is raised or if the same is in violation of the statutory rules in force. Even, in the case of, raising the plea of malafides, the said authority has to be impleaded as a party in his personal capacity. In the absence of any of these grounds, no writ petition can be entertained by this Court, under Article 226 of the Constitution of India.

10. In respect of the notices issued by the competent authorities, the authorities must be allowed to proceed with the enquiry and conclude the same in all respects, in accordance with the procedures contemplated under law and by providing reasonable opportunity to all the parties concerned. The powers conferred under the Act is quasi judicial in nature. The competent authorities under the provisions of the Act are functioning as quasi judicial authorities. Thus, they shall be permitted to conduct the enquiries in a fair and reasonable manner and by following the procedures contemplated. This Court is of an undoubted opinion that the institutional respects and responsibilities are to be maintained in all circumstances. The Constitutional Courts cannot usurp the powers of the competent authorities in the absence of any legally acceptable reason, so as to paralyze the quasi judicial functions of the competent authorities under the statute. Once, the proceedings are instituted by setting the law in motion, the intermittent interventions are to be avoided and such interferences cannot be in a routine manner. The provident fund Act is a welfare statute. If the quasi judicial functions are hampered in a routine manner, then it would cause not only inconvenience to the quasi judicial authorities, but also defeat the very purpose of recovery of contributions in accordance with law from the employers. There cannot be any undue delay in implementing such welfare schemes in favour of the employees. Such welfare schemes are enacted to achieve the constitutional principles of social status amongst the workmen/labourer. Thus, the Courts are to be cautious and keep in mind such constitutional mandates and perspectives in respect of such important welfare legislations.

11. Admittedly, the challenge in the present writ pet

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ition is the summons issued to the writ petitioner to appear in person for the purpose of submissions of their documents and records enabling the competent authorities to conduct enquiry and arrive a conclusion in respect of all the contributions to be made. However, in view of the pendency of the writ petition the exercise is not done for the past three years. 12. Under these circumstances, this court is of an opinion that the writ petitioner is at liberty to appear before the competent authorities as per the notice issued to them and place their records and documents and their statements so as to defend their case in accordance with law. The respondents are also at liberty to proceed with the enquiry proceedings conclude the same in all respects and pass orders. 13. It is made clear that the competent authorities are bound to follow the Act and Rules scrupulously, while undertaking the process in such matters. However, in respect of the disputed allowances shall not be demanded or effected till the final disposal of the cases pending before the Hon'ble Supreme Court of India. The final decision in respect of the disputed allowances shall be kept in abeyance till such time. 14. With these observations, the writ petition stands disposed of. However, there shall be no order as to costs. Consequently, connected miscellaneous petition is closed.
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