H.P. State Forest Corporation vs Regional Provident Fund Commissioner

The Supreme Court upheld the decision of the High Court affirming the Employees Provident Fund Appellate Tribunal's order, which remanded the case for re-determination of the Corporation's provident fund contributions under the Employees Provident Fund and Miscellaneous Provisions Act, 1952. The Court found that the Corporation was covered under Section 1(4) of the Act and that the employees of contractors were indeed employees of the Corporation. The Court emphasized the necessity for the Corporation to maintain records as per statutory obligations, thereby reinforcing the Tribunal's directive for a fair re-assessment of dues.