FOOD CORPORATION OF INDIA vs PROVIDENT FUND COMMISSIONER AND ANR.

The Supreme Court held that under Section 7A of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952, the Provident Fund Commissioner has the same powers as a court under the Code of Civil Procedure, including the authority to summon evidence and examine witnesses. The Court found that the Commissioner failed to provide the appellant, Food Corporation of India, a reasonable opportunity to present evidence regarding the identification of workers for whom contributions were due. Consequently, the Court remitted the matter back to the Commissioner for fresh disposal, emphasizing the necessity of collecting all relevant evidence before reaching a conclusion.