A petrol pump dealer would be liable to pay EPF contributions on the ground of number of employees, it independently engages and not based on the employment made by the principal who appointed the dealer. - The Employees Provident Funds and Miscellaneous Provisions Act, 1952
Dealership of petroleum outlet has to be considered distinct from the transfer as referred in Section 17-B of the Act since both the parties are in the capacity of principal. A dealer cannot be treated as a transferee of the establishment by virtue of any transaction to attract Section 17-B of the Act unless it is shown that there is transfer of interest in the establishment. Transfers of an establishment presuppose that there is transfer of interest.
-Employees' Provident Fund Organisation vs. West Coast Petroleum Agency & Ors. 2017 (Ker. H.C.)
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