ASST. PROVIDENT FUND COMMISSIONER EPFO, BAREILLY vs M/S U P STATE WAREHOUSING CORP

The Supreme Court upheld the decision of the High Court which quashed the awards passed by the Employees’ Provident Fund Appellate Tribunal and the Employees’ Provident Fund Organization, stating that the workers engaged in loading and unloading at the U.P. State Warehousing Corporation were not employees of the Corporation. The Court emphasized that under the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952, the relationship of employer and employee must be established for liability to contribute to the provident fund. The appeal was dismissed, affirming the High Court's ruling.