HIMACHAL PRADESH STATE FOREST CORPN. vs REGIONAL PROVIDENT FUND COMMISSIONER

The Supreme Court upheld the decision of the Employees Provident Fund Appellate Tribunal, affirming that the Corporation is covered under the Employees Provident Fund and Miscellaneous Provisions Act, 1952, specifically under Section 1(4). The Court held that the Tribunal's remand for re-determination of the contribution amounts due from the Corporation was appropriate, allowing the Corporation to present its case regarding the records of employees. The Court emphasized the necessity for the Corporation to maintain records as per statutory obligations.