IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.8761 of 2010 Board Of Trustees (P.F.Trust) Bihar State Co-operative Land Development Bank Ltd., Bihar & Jharkhand, Budh Marg, P.S.-Kotwali, District-Patna, Through its Member and General Secretary of the Employees Union. -Petitioners. VERSUS 1. The Union of India, through its Secretary Ministry of Labour and Employment 120, Shram Shakti Bhawan, New Delhi-110001. 2. Central Provident Fund Commissioner, 9th Floor, Mayur Bhawan, Cannaught Circles, New Delhi-01. 3. Regional Provident Fund Commissioner, Bhavishya Nidhi Bhawan, R. Block, Road No.6, Patna. 4. Regional Provident Fund Commissioner-II & Recovery Officer, Employees Provident Fund, Bhavishya Nidhi Bhawan, R. Block, Road No.6, Patna. 5. Assistant Provident Fund Commissioner, Bhavishya Nidhi Bhawan, R. Block, Road No.6, Patna. 6. Bihar State Co-operative Land Development Bank Limited, Bihar & Jharkhand, Budh Marg, P.S.-Kotwali, District-Patna, through its Managing Director. -Respondents. ----------- For the Petitioner : Mr. Y.V. Giri, Sr. Adv. For the Bank : Mr. N.K. Agrawal, Sr. Adv. For the EPF : Mr. R.S. Pradhan, Sr. Adv. Mr. Dheeraj Kumar Roy. For the Respondents : Mr. Bipin Bihari Singh. ------------- 02 21.05.2010 The petitioners are the Board of Trustees (Provident Fund Trust) of the Bihar State Co-operative Land Development Bank Ltd. The dispute is with regard to the compliance of the provisions of the Employees’ Provident Fund and Miscellaneous Provisions Act, 1952. It appears that the said Bank being a Co-operative Bank was granted coverage by the Provident Fund Authorities with effect from 1977. Immediately, it applied to the authorities for permission to establish its own trust and scheme which would be more beneficial to its employees. From 1977 onwards meetings - 2 - were held but nothing formal could emerge. In 1988 again meeting at the highest level was held and the Bank was directed to make formal application after registering the trust. Again correspondences were exchanged. Ultimately, in 1996/97 Bank formed and registered the trust so formed. In the meantime, the Commissioner, Provident Fund has assessed and demanded payment of the dues for the period 1977 to 1998, part of which has already been appropriated by them. As per the earlier direction of this Court, petitioners had preferred an appeal but that appeal was also dismissed, though summarily holding that nothing was shown that any application for exemption was pending, which is contrary to the records. Mr. N.K. Agrawal and Mr. Y.V. Giri, learned Senior Counsels appearing for the Trust and the Bank respectively submits that Central Government and the Commissioner, Provident Fund has the power to grant exemption retrospectively. The application being there they must finally settle the matter and, so long as the Board settle the matter, they should not recover the amounts as if it were tax. Having considered the matter, in my view, it is high time that authorities on both the sides, that is, the Bank, the Board of Trustee and the Commissioner, Provident Fund must sit down on day to day basis till the matter of grant of exemption either retrospectively or prospectively, whatever may be the case, is finally decided and formalities completed in relation thereto. - 3 - Once, this is done then would the question of settling the dues one way or the other would arise. I, therefore, direct that within four weeks from today, the Managing Director of the respondent-Bank would fix an appointment with the Commissioner, Provident Fund, Bihar, both sides having such assistance, as they require and, get a date fixed and decide the matter of exemption, as noted above. The matter should be brought to rest once and for all. Till such time, the matter is not finally settled in regards to claim of the exemption and, that too retrospectively, the Provident Fund Department is restrained from taking any further coercive action against the petitioners or the Bank. All orders of attachment would cease to operate till finally a decision is arrived at as between the parties, as ordered above. The writ petition stands disposed of. Trivedi (Navaniti Prasad Singh, J.)