- 1 - HC-KAR NC: 2026:KHC:33187-DB WA No. 146 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 3RD DAY OF JULY, 2026 PRESENT THE HON'BLE MR. JUSTICE D K SINGH AND THE HON'BLE MR. JUSTICE T.M.NADAF WRIT APPEAL NO. 146 OF 2026 (L-PF) BETWEEN: 1. CENTRAL BOARD OF TRUSTEE EPF REPRESENTED BY REGIONAL PROVIDENT FUND COMMISSIONER. EPF ORGANISATION, BHAVISHYANIDHI BHAVANA, SUB-REGIONAL OFFICE NO. 109-128, GAYATHRIPURAM 2ND STAGE, MYSORE-570 019. 2. REGIONAL PROVIDENT FUND COMMISSIONER. (C AND R) SRO MYSORE, EPF ORGANISATION, MINISTRY OF LABOUR, GOVERNMENT OF INDIA, BHAVISHYANIDHI BHAVANA, SUB-REGIONAL OFFICE NO. 109-128, GAYATHRIPURAM 2ND STAGE, MYSORE-570 019. …APPELLANTS (BY SRI. B V VIDYULATHA., ADVOCATE) AND: 1. MANDYA MILK UNION LTD (MANMUL) GEJJALAGERRE, MADDUR, MANDYA DISTRICT-571 428, KARNATAKA. Digitally signed by VASANTHA KUMARY B K Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:33187-DB WA No. 146 of 2026 REPRESENTED BY ITS MANAGING DIRECTOR. …RESPONDENT (BY SRI. ABHINAV.R., ADVOCATE FO R1) THIS WRIT APPEAL IS FILED U/S 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO ALLOW THE WRIT APPEAL AND SET ASIDE THE IMPUGNED ORDER DATED 03.02.2025 PASSED BY THE LEARNED SINGLE JUDGE IN WP No. 37725/2014 (L-PF), ETC. THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE D K SINGH and HON'BLE MR. JUSTICE T.M.NADAF ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE D K SINGH) The present writ appeal has been filed impugning the judgment and order dated 03.02.2026 passed by the writ Court in W.P.No.37725/2014 (L-PF), filed by the respondent herein. 2. The only question which is involved in the present appeal is as to whether the Federal Milk Union, which is the Apex Body of the Milk Union would be liable to pay the PF Contribution of the employees, who are working in different Milk Unions/Various Primary Co-operative Milk Societies. - 3 - HC-KAR NC: 2026:KHC:33187-DB WA No. 146 of 2026 3. It is not in dispute that the employees are not under the control, supervision and discipline of the Federal Milk Union, but they are under the control, supervision and employment of the individual Primary Milk Co-operative Society. There is no employer, employee relationship between the employees working in the Primary Milk Co-operative Society and Federal Milk Union, Apex Society. 4. The learned Single Judge therefore, has taken the correct view that the Federal Milk Union cannot be held liable for not making Provident Fund Contribution by counting the employees working in all the Primary Milk Co-operative Societies. 5. We find no reason to interfere with the impugned judgment and order dated 03.02.2025 passed in W.P.No.37725/2014 (L-PF). Accordingly the appeal is dismissed. Sd/- (D K SINGH) JUDGE Sd/- (T.M.NADAF) JUDGE NG CT: SN List No.: 1 Sl No.: 8