Unsplashed background img 1
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.)

The Employees' Provident Funds and Miscellaneous Provisions Act, 1952

Did you find this content helpful?

Yes No

Call us on 09920-100-462 |Request a quotation

LK Nakashe Consultants Pvt. Ltd is India’s leading compliance & labour law consulting firm. Headquartered in Mumbai, we are ISO 9001 Certified & Crisil Certified, and we serve all 29 states and 7 union territories of India. Our service bouquet includes Registration & Renewal Services, End-to-End Monthly Compliance Services, Audit & Due Diligence Services, Advisory & Consulting Services, Payroll Management Services and Contract Staffing Services. Our client list of 750+ companies includes some of India’s biggest business conglomerates, MNCs, public listed companies & SMEs

First-of-its-kind app that UN-COMPLICATES compliance & labour laws. Download for free on iOS & Android Google play App store