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



The Regional Provident Fund Commissioner & Others v/s Tata Consultancy Services Ltd.


Company & Directors' Information:- TATA CONSULTANCY SERVICES LIMITED [Active] CIN = L22210MH1995PLC084781

Company & Directors' Information:- J K CONSULTANCY AND SERVICES PRIVATE LIMITED [Active] CIN = U74899DL1995PTC066762

Company & Directors' Information:- H S CONSULTANCY PVT LTD [Active] CIN = U74140WB1988PTC044368

Company & Directors' Information:- S M CONSULTANCY PVT LTD [Active] CIN = U74140WB1992PTC057293

Company & Directors' Information:- K S CONSULTANCY SERVICES PVT LTD [Active] CIN = U74140WB1988PTC045137

Company & Directors' Information:- TATA SERVICES LIMITED [Active] CIN = U51909MH1957PLC010942

Company & Directors' Information:- E TO E CONSULTANCY PRIVATE LIMITED [Active] CIN = U63030KA2008PTC048557

Company & Directors' Information:- Y A CONSULTANCY SERVICES PVT LTD [Active] CIN = U74140WB1987PTC043225

Company & Directors' Information:- R. A. CONSULTANCY PVT. LTD. [Under Process of Striking Off] CIN = U67120WB1994PTC066521

Company & Directors' Information:- V G CONSULTANCY PRIVATE LIMITED [Active] CIN = U74899DL1993PTC054746

Company & Directors' Information:- L S D CONSULTANCY SERVICES PRIVATE LIMITED [Active] CIN = U74999MH2015PTC262781

Company & Directors' Information:- K .P. A. CONSULTANCY PRIVATE LIMITED [Active] CIN = U74140WB2010PTC142889

Company & Directors' Information:- P O CONSULTANCY SERVICES PRIVATE LIMITED [Active] CIN = U93000WB2009PTC134219

Company & Directors' Information:- T K M CONSULTANCY INDIA PRIVATE LIMITED [Strike Off] CIN = U74140KL1998PTC012694

Company & Directors' Information:- A & A CONSULTANCY PVT. LTD. [Active] CIN = U74140WB1986PTC040777

Company & Directors' Information:- Y K CONSULTANCY (INDIA) PRIVATE LIMITED [Active] CIN = U74140DL2003PTC121113

Company & Directors' Information:- L M J CONSULTANCY PRIVATE LIMITED [Active] CIN = U74140DL2010PTC208950

Company & Directors' Information:- R. K . CONSULTANCY SERVICES PRIVATE LIMITED [Active] CIN = U74140AS2006PTC008131

Company & Directors' Information:- M U S INDIA CONSULTANCY LIMITED [Strike Off] CIN = U74900WB2013PLC191253

Company & Directors' Information:- A & A SERVICES AND CONSULTANCY PRIVATE LIMITED [Strike Off] CIN = U74140OR2012PTC015010

Company & Directors' Information:- J R CONSULTANCY SERVICES PRIVATE LIMITED [Active] CIN = U74900TN2015PTC102294

Company & Directors' Information:- R A D CONSULTANCY PRIVATE LIMITED [Active] CIN = U74140DL2011PTC224038

Company & Directors' Information:- S I M CONSULTANCY SERVICES PRIVATE LIMITED [Active] CIN = U74999DL2007PTC162468

Company & Directors' Information:- Y. K. M. CONSULTANCY PRIVATE LIMITED [Active] CIN = U74900DL2013PTC254940

Company & Directors' Information:- J. P. CONSULTANCY PRIVATE LIMITED [Active] CIN = U51909GJ2002PTC040433

Company & Directors' Information:- V & T CONSULTANCY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74999CH2005PTC027862

Company & Directors' Information:- P C CONSULTANCY PVT LTD [Active] CIN = U74210WB1991PTC053835

Company & Directors' Information:- J A CONSULTANCY PRIVATE LIMITED [Under Process of Striking Off] CIN = U93090MH2008PTC188284

Company & Directors' Information:- L M B CONSULTANCY SERVICES INDIA PRIVATE LIMITED [Active] CIN = U74999KL2002PTC015318

Company & Directors' Information:- M Y M CONSULTANCY SERVICES INDIA PRIVATE LIMITED [Strike Off] CIN = U74900KA2011PTC058364

Company & Directors' Information:- S K A CONSULTANCY PRIVATE LIMITED [Active] CIN = U74999UP2020PTC136502

Company & Directors' Information:- T C S CONSULTANCY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74140RJ1995PTC011052

Company & Directors' Information:- K B M CONSULTANCY SERVICES PRIVATE LIMITED [Strike Off] CIN = U72900TG2002PTC038403

Company & Directors' Information:- D M M CONSULTANCY PRIVATE LIMITED [Active] CIN = U74140WB2010PTC151887

Company & Directors' Information:- C I S (INDIA) CONSULTANCY PRIVATE LIMITED [Strike Off] CIN = U74120BR2013PTC021019

Company & Directors' Information:- R I W CONSULTANCY SERVICES PRIVATE LIMITED [Strike Off] CIN = U72200KL2013PTC034174

Company & Directors' Information:- P S P CONSULTANCY PRIVATE LIMITED [Strike Off] CIN = U74900DL2011PTC222022

Company & Directors' Information:- N. K. CONSULTANCY PRIVATE LIMITED [Active] CIN = U74140HR2006PTC036471

Company & Directors' Information:- M E CONSULTANCY PRIVATE LIMITED [Strike Off] CIN = U74140KL2012PTC031172

Company & Directors' Information:- M & M CONSULTANCY SERVICES PVT. LTD. [Strike Off] CIN = U74140WB1992PTC056149

Company & Directors' Information:- V S B D CONSULTANCY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74140TN2000PTC045338

Company & Directors' Information:- Z K CONSULTANCY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74210DL1993PTC052338

Company & Directors' Information:- B AND D CONSULTANCY SERVICES PVT LTD [Strike Off] CIN = U74210MH1982PTC027430

Company & Directors' Information:- D. G. CONSULTANCY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74140WB2008PTC129948

Company & Directors' Information:- V F C CONSULTANCY PRIVATE LIMITED [Active] CIN = U74140RJ2015PTC048025

Company & Directors' Information:- E & C CONSULTANCY PRIVATE LIMITED [Strike Off] CIN = U74140TN2007PTC062260

Company & Directors' Information:- L & R CONSULTANCY PRIVATE LIMITED [Active] CIN = U74140TN2009PTC072839

Company & Directors' Information:- P P CONSULTANCY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74210TN1982PTC009556

Company & Directors' Information:- N R 'S CONSULTANCY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74210TN1986PTC013630

Company & Directors' Information:- M F S CONSULTANCY PRIVATE LIMITED [Active] CIN = U74140MH2008PTC177948

Company & Directors' Information:- D P CONSULTANCY SERVICES PRIVATE LIMITED [Active] CIN = U74140PN2008PTC132654

Company & Directors' Information:- C AND H CONSULTANCY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74100MH2004PTC148618

Company & Directors' Information:- R V K CONSULTANCY SERVICES PRIVATE LIMITED [Active] CIN = U74120MH2011PTC221273

Company & Directors' Information:- H A S D CONSULTANCY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74120MH2011PTC222997

Company & Directors' Information:- H H S CONSULTANCY PRIVATE LIMITED [Active] CIN = U74120MH2013PTC250345

Company & Directors' Information:- M & W CONSULTANCY PRIVATE LIMITED [Strike Off] CIN = U74910TN2004PTC053384

Company & Directors' Information:- J K M CONSULTANCY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74120UP2010PTC042726

Company & Directors' Information:- Y V R CONSULTANCY SERVICES PRIVATE LIMITED [Active] CIN = U74900TG2015PTC098309

Company & Directors' Information:- J L I CONSULTANCY SERVICES PRIVATE LIMITED [Strike Off] CIN = U72300UP2012PTC052649

Company & Directors' Information:- D R M B CONSULTANCY SERVICES PRIVATE LIMITED [Active] CIN = U74900WB2014PTC201139

Company & Directors' Information:- M P CONSULTANCY PVT LTD [Strike Off] CIN = U74120WB1996PTC081085

Company & Directors' Information:- J. L. CONSULTANCY PVT LTD [Active] CIN = U74140WB1985PTC039818

Company & Directors' Information:- S E S CONSULTANCY PRIVATE LIMITED [Strike Off] CIN = U74999WB2011PTC170939

Company & Directors' Information:- G P R CONSULTANCY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74140CH2012PTC033622

Company & Directors' Information:- S K CONSULTANCY SERVICES PRIVATE LIMITED [Strike Off] CIN = U93000JH2012PTC000348

Company & Directors' Information:- R & A CONSULTANCY SERVICES PRIVATE LIMITED [Strike Off] CIN = U67100DL2011PTC215340

Company & Directors' Information:- M J M CONSULTANCY PRIVATE LIMITED [Strike Off] CIN = U74140DL2005PTC133200

Company & Directors' Information:- A C G CONSULTANCY PRIVATE LIMITED [Strike Off] CIN = U74140DL2005PTC140720

Company & Directors' Information:- H M S CONSULTANCY PRIVATE LIMITED [Active] CIN = U74140DL2010PTC201488

Company & Directors' Information:- D & G CONSULTANCY PRIVATE LIMITED [Strike Off] CIN = U65990DL2011PTC214142

Company & Directors' Information:- R H H H CONSULTANCY PRIVATE LIMITED [Strike Off] CIN = U74900AP2014PTC095348

Company & Directors' Information:- A & C CONSULTANCY PRIVATE LIMITED [Active] CIN = U74140KA2008PTC046754

Company & Directors' Information:- J S M CONSULTANCY SERVICES PRIVATE LIMITED [Active] CIN = U93000HR2011PTC043455

Company & Directors' Information:- A P R CONSULTANCY PRIVATE LIMITED [Strike Off] CIN = U93000KA2014PTC073639

Company & Directors' Information:- L AND L CONSULTANCY SERVICES PRIVATE LIMITED [Active] CIN = U74140KL1997PTC011084

Company & Directors' Information:- J AND S CONSULTANCY SERVICES PRIVATE LIMITED [Active] CIN = U74140KL2005PTC018496

Company & Directors' Information:- P E B CONSULTANCY SERVICES PRIVATE LIMITED [Active] CIN = U74140KL2011PTC027680

Company & Directors' Information:- Z & H CONSULTANCY SERVICES PRIVATE LIMITED [Active] CIN = U85190KL2008PTC023534

Company & Directors' Information:- D C D CONSULTANCY PRIVATE LIMITED [Active] CIN = U74999RJ2020PTC071399

Company & Directors' Information:- D AND N CONSULTANCY SERVICES PRIVATE LIMITED [Active] CIN = U74999PN2020PTC195417

Company & Directors' Information:- S S G CONSULTANCY SERVICES PRIVATE LIMITED [Strike Off] CIN = U74140TN1997PTC037763

Company & Directors' Information:- V Z CONSULTANCY PRIVATE LIMITED [Strike Off] CIN = U74140MH2007PTC170875

Company & Directors' Information:- F T CONSULTANCY PRIVATE LIMITED [Strike Off] CIN = U74900CH2007PTC030854

Company & Directors' Information:- A. A. R. M. CONSULTANCY SERVICES PRIVATE LIMITED [Under Process of Striking Off] CIN = U74140DL2006PTC150076

Company & Directors' Information:- M AND M CONSULTANCY PVT LTD [Strike Off] CIN = U74140PB1985PTC006557

Company & Directors' Information:- SERVICES AND CONSULTANCY P. LTD. [Strike Off] CIN = U99999DL2000PTC902217

    Appeal No. 523 of 2010 in Writ Petition No. 1246 of 2005

    Decided On, 08 September 2016

    At, High Court of Judicature at Bombay

    By, THE HONOURABLE MR. JUSTICE V.M. KANADE & THE HONOURABLE MR. JUSTICE MRS. SWAPNA JOSHI

    For the Appellants: Suresh Kumar, Advocate. For the Respondent: K.M. Naik, Senior Counsel along with Priyanka Patil, Advocates.



Judgment Text

V.M. Kanade, J.

This appeal is directed against the Judgment and Order passed by the learned Single Judge dated 20/09/2006. By the said Judgment and Order, the learned Single Judge was pleased to allow the Writ Petition filed by the Respondent/original Petitioner and the Rule was made absolute in terms of prayer clause (a) and the impugned orders dated 02/11/1999 and 15/11/1999 passed by the Regional Provident Fund Commissioner were quashed and set aside.

2. Brief facts, in a nutshell are as under:-

3. Central Government issued a Notification dated 17/05/1971 in exercise of its powers conferred by Section 5 read with sub-section 1 of Section 7 of the said Scheme and made an amendment to the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 and also included "establishments rendering expert services" to its customers.

4. Thereafter, another Notification was issued dated 29/05/1971 clarifying that the said Act was also applicable to every establishment rendering expert services and by way of illustration, including the words "such as", mentioning three such services viz (i) establishments rendering expert services of supplying of personnel, (ii) establishments giving advice on domestic and departmental enquiries and (iii) establishments which are specialised in rectifying pilferage, thefts and pay roll irregularities. The second condition was that it was applicable to establishments rendering expert services and employing twenty or more persons.

5. Respondent - Tata Consultancy Services Ltd. was a Division of M/s Tata Sons Ltd and was providing computer oriented consultancy services in India and abroad.

6. Appellant No.1 (Original Respondent No.1) issued a letter dated 15/3/1977 addressed to the Respondent/Original Petitioner informing that the establishment of the Respondent was covered by Notification dated 17/05/1971 and therefore the provisions of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 were applicable to the establishment of the Respondent/Original Petitioner with effect from 31/05/1971. Respondent filed its reply to the letter of Appellant No.1 and thereafter Appellant No.1 passed an order dated 18/06/1993 and held that the services rendered by the Respondent/original Petitioner fell in the category of "expert services". Respondent challenged this order by filing Writ Petition in this Court. The matter was remanded. The matter thereafter travelled back and forth from the High Court to the Commissioner and ultimately by an impugned order dated 20/09/2006, the learned Single Judge allowed the Writ Petition filed by the Respondent/original Petitioner.

7. The short question which falls for consideration in this appeal is : whether the establishment of Respondent/original Petitioner falls within the purview of the Notification dated 17/05/1971 and, secondly, whether the words "such as" and the establishments described thereafter were to be interpreted as illustrative or exhaustive?

8. We have heard Mr. Suresh Kumar the learned Counsel appearing on behalf of the Appellant and Mr. Naik the learned Counsel appearing on behalf of the Respondent.

9. The learned Counsel appearing on behalf of the Appellant has taken us through the impugned Judgment and Order passed by the learned Single Judge and also through the Notification dated 17/05/1971. He submitted that Employees Pension Scheme 1995 is a social legislation for providing economic security to the working class in their old age and also for providing financial support to the members of their family. He submitted that the learned Single Judge has erred in holding that the services rendered by the Respondent/original Petitioner did not fall under the definition of "expert services". He submitted that if the Notification is read as a whole, it would reveal that after the words "such as" and after giving three types of establishments, Notification mentioned the following words viz. "and the establishment rendering expert services, and employing twenty or more persons". He submitted that the case of the Respondent/original Petitioner would be covered by the said clause. He submitted that the Notification should be read in its natural and ordinary course to mean that it covers all establishments rendering expert services.

10. It is not possible for us to accept the submissions made by the learned Counsel appearing on behalf of the Appellants. It would be useful to refer to the two Notifications dated 17/5/1971 and 29/05/1971. By virtue of the Notification dated 17/05/1971, the following clause was inserted viz "(ixvii) as respects establishments rendering expert services came into force on 31st day of May, 1971". Thereafter, again, a new Notification dated 29/05/1971 which came into force with effect from 17/05/1971 was issued and it reads as under:-

"(To be published in Part II, Section 3, Sub-Section (1) of the Gazette of India)

Government of India

Ministry of labour, Employment and Rehabilitation

(Department of Labour and Employment)

Dated New Delhi, the 17 May, 1971

27 Vaisakha, 1893 SE.

Notification

G.S.R. __________________, In exercise of the powers conferred by Clause (b) of Sub-Section (3) of Section 1 of the Employees Provident Funds and Family Pension Fund Act, 1952 (10 of 1952), the Central Government hereby specifies that with effect from the 31st May 1971, the said Act, shall apply to every establishment rendering expert services such as supplying of personnel, advice on domestic or departmental enquiries, special services in rectifying pilferage, thefts, and pay roll irregularities to factories and establishments on certain terms and conditions as may be agreed upon between the establishment and the establishment rendering expert services, and employing twenty or more persons.

(No.4/7/I/66-PF-II)

Sd/-

(Daligit Singh)

(Under Secretary to the Govt. of India)"

11. The entire controversy has arisen on account of the second Notification which was issued on 29/5/1971 mentioning that the amendment would apply to every establishment rendering expert services and thereafter mentioning the following words "such as supplying of personnel, advice on domestic or departmental enquiries, special services in rectifying pilferage, thefts, and pay roll irregularities to factories and establishments" and followed by the words "and the establishment rendering expert services, and employing twenty or more persons".

12. In our view, the learned Single Judge has rightly held that the establishments mentioned in the second Notification after the words "such as" are merely illustrative and not exhaustive. If the i

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ntention of the Central Government was to include all establishments rendering expert services, it would not be necessary to issue the second Notification which was issued on 29/05/1971. Secondly, the words "and the establishment rendering expert services, and employing twenty or more persons" clearly means that it applies only to those establishments in which twenty or more persons are employed. The activities of Respondent/original Petitioner do not fall within the ambit of "the establishment rendering expert services". We agree with the view taken by the learned Single Judge. We do not find any substance in the submissions made by the learned Counsel appearing on behalf of the Appellants. Appeal is therefore dismissed. Appeal dismissed.
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