W.P.(MD)No.17675 of 2022 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 29.06.2026 CORAM THE HON'BLE MR.JUSTICE M.DHANDAPANI W.P.(MD)No.17675 of 2022 and W.M.P.(MD).No.12877 of 2022 M/s.Patil Rail Infrastructure Private Limited, Railwa Yard, Thirumangalam, Madurai District-625706, Tamilnadu, Through its Deputy General Manger, Prince Arumai Raj ...Petitioner Vs The Regional Provident Fund Commissioner II, Employees' Provident Fund Organization, Sub Regional Office, Lady Doak College Road, Chokkikulam, Madurai-625002. ...Respondent PRAYER: Writ Petition is filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, to call for the records from the file of the CGIT cum Labour Court, Chennai herein in EPFA No.344/2017 and to quash the same. 1/7 https://www.mhc.tn.gov.in/judis W.P.(MD)No.17675 of 2022 For Petitioner : Mr.M.Pandiarajan For Respondent : Mr.A.John Xavier ORDER This writ petition has been filed challenging the order passed by the respondent in EPFA No.344/2017 dated 25.09.2014. 2. The learned counsel appearing for the petitioner submitted that the petitioner is engaged in the manufacture of concrete sleepers for the Railways. The petitioner establishment is covered under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as "the Act") and has been complying with the provisions of the Act without any default. 3. It is submitted that the respondent issued a notice dated 07.02.2014 calling upon the petitioner to produce certain records and furnish particulars relating to various heads of expenditure. Thereafter, by order dated 25.09.2014 passed under Section 7A of the EPF Act, the respondent determined a sum of Rs.27,07,219/- as provident fund contribution in respect of payments made to temporary Hindi workers and apprentices. Aggrieved by the said order, the petitioner preferred an appeal before the Employees' Provident Fund Appellate Tribunal. The Appellate Tribunal dismissed the appeal, confirming the order 2/7 https://www.mhc.tn.gov.in/judis W.P.(MD)No.17675 of 2022 passed by the original authority. Challenging the said order, the present writ petition has been filed. 4. The learned counsel appearing for the petitioner submitted that the petitioner establishment has Certified Standing Orders approved by the Certifying Officer (Joint Commissioner of Labour), Madurai, under the Industrial Employment (Standing Orders) Act, 1946. In terms of the Certified Standing Orders, the petitioner engages apprentices and temporary workers depending upon its operational requirements. It was contended that certain workers from North India were engaged as temporary employees and diploma holders were engaged as apprentices for a limited period in accordance with the Certified Standing Orders. The learned counsel further submitted that, in view of Section 2(f) of the EPF Act, an apprentice engaged either under the Apprentices Act, 1961 or under the Certified Standing Orders of an establishment is excluded from the definition of "employee". Therefore, the apprentices engaged by the petitioner under its Certified Standing Orders are not liable to provident fund contributions. It was further contended that the temporary Hindi workers were also engaged only in accordance with the applicable Standing Orders. Without appreciating these aspects, both the original authority and the Appellate Tribunal erroneously determined the 3/7 https://www.mhc.tn.gov.in/judis W.P.(MD)No.17675 of 2022 liability of the petitioner at Rs.27,07,219/-. Hence, the impugned orders are liable to be set aside. 5. Per contra, the learned counsel appearing for the respondent submitted that if the petitioner intended to claim the benefit of the exclusion available under Section 2(f) of the EPF Act, it was incumbent upon the petitioner to establish before the authorities that the concerned persons were in fact engaged as apprentices under the Certified Standing Orders or under the Apprentices Act, 1961. However, no documentary evidence was produced either before the original authority or before the Appellate Tribunal to substantiate such a claim. In the absence of any supporting records, the authorities rightly rejected the petitioner's contention and determined the provident fund liability. Therefore, no interference is called for with the concurrent findings of fact. 6. This Court has carefully considered the submissions made on either side and perused the materials available on record. 7. The issue raised by the petitioner was elaborately considered by the original authority while exercising powers under Section 7A of the EPF Act. The Appellate Tribunal, on an independent appreciation of the materials 4/7 https://www.mhc.tn.gov.in/judis W.P.(MD)No.17675 of 2022 available on record, concurred with the findings of the original authority and dismissed the appeal. Though the petitioner contends that the concerned workers were apprentices engaged under the Certified Standing Orders of the establishment and, therefore, excluded from the definition of "employee" under Section 2(f) of the EPF Act, no acceptable documentary evidence was produced before either of the authorities to substantiate the said contention. In the absence of such evidence, both the authorities concurrently recorded findings against the petitioner. 8. It is well settled that this Court, while exercising jurisdiction under Article 226 of the Constitution of India, does not act as an appellate authority to re-appreciate the evidence or interfere with concurrent findings of fact unless such findings are shown to be perverse, arbitrary or based on no evidence. In the present case, the petitioner has not made out any such ground warranting interference with the impugned order. 9. Accordingly, this writ petition fails and the same is dismissed. No costs. Consequently, the connected miscellaneous petition is closed. 29.06.2026 NCC : Yes/No Index : Yes/No Internet: Yes/No TSG 5/7 https://www.mhc.tn.gov.in/judis W.P.(MD)No.17675 of 2022 To The Regional Provident Fund Commissioner II, Employees' Provident Fund Organization, Sub Regional Office, Lady Doak College Road, Chokkikulam, Madurai-625002. 6/7 https://www.mhc.tn.gov.in/judis W.P.(MD)No.17675 of 2022 M.DHANDAPANI, J. TSG W.P.(MD)No.17675 of 2022 29.06.2026 7/7 https://www.mhc.tn.gov.in/judis