Pending the procedure for the protection of the investigation, the petitioner and his collaborators requested, on 06.03.2006, the withdrawal of the coverage provided for by law and the abolition of the procedure initiated by law against the petitioner. The application in question was not accepted by the ETH authorities and was the subject of an order pursuant to Article 7Q of the Act and Article 14-B of the Act, which provided for damages for the late filing of the contribution as well as the implementing order provided for in Section 8-F of the Act. This order was challenged by the petitioner in the High Court, Madras. The petitioner has filed the following in the High Court: the epfo headquarters also indicates, in the office order, that the External Auditor and the Auditor General of India have commented negatively on the expectation of proposals for voluntary coverage. It also asked its field formations to complete the processing and notification of these new online applications in two and a half months. Companies that are not covered by the Employment` Provident Fund (Miscellaneous Commissions Act) may apply for voluntary coverage of their employees under the social security schemes run by EPFO. New Delhi: The Employees` Provident Fund Organisation (EPFO) has decided to complete the processing of all pending applications in about two months. In “Q1283, Kidathirukkai Primary Agriculture C0-operative Bank, representative of its Secretary, Ramanathapuram District V. Regional Provident Fund Commissioner, EPF-Organisation, Madurai District and others” – 2012-II-LLJ-669 (Mad), the petitioner is a cooperative registered under the Tamil Nadu Co-Societies Act 1983. On 24.02.1994, the petitioner employed six employees, including secretaries. A joint application for voluntary cover was submitted to the ETH authorities in accordance with Article 1(4) of the Act. The request was accepted by the ETH authorities and a code of establishment of the petitioner was assigned to the petitioner with effect from 01.03.1993. Article 1(4) of the Law provides that, where it appears to the representative of the Central Provident Fund, at his request, that the employer and the majority of the employees have agreed, as regards the establishment, that the provisions of this Law should apply to the undertaking, he may, by means of communication to the Official Journal, apply the provisions of this Law to that establishment from the date of that agreement or of a other, in this Agreement.
Thus, Article 1(4) provides for a voluntary possibility of making the law applicable. § 1, para. 5 of the Act provides that an establishment to which that Law applies remains subject to that Law, notwithstanding the fact that the number of persons working there falls at any time below twenty. Voluntary Provident Fund (VPF) aka Voluntary Retirement Fund is the voluntary contribution of staff to their pension account. This contribution exceeds 12% of an employee`s contribution to his or her ETH. The maximum contribution can reach 100% of his base salary and his Dearness Allowance. Interest is earned at the same rate as the ETH. At the request of employers, EPFO authorises the coverage of these companies. Workers in these undertakings are covered by the schemes after the approval of these proposals has been communicated.
The petitioner invoked the Madras High Court in Sampath Kumaran and Co., V. Regional Provident Fund Commissioner, in which the High Court found that a company employing only four workers was voluntarily subject to an application under Section 1(4) by law, later, when the employer was reconstituted as a partnership, the employer and the employees applied for exemption from liability under the Act. . . .