THE OFFICER IN CHARGE, SUB REGIONAL PROVIDENT FUND OFFICE AND ANR. vs M/S GODAVARI GARMENTS LIMITED

The Supreme Court examined the applicability of the Employees’ Provident Fund and Miscellaneous Provisions Act, 1952, specifically Section 2(f) which defines 'employee'. The Court held that the women workers engaged by the Respondent Company were indeed employees under the Act, as they were performing work that fell within the ambit of the company's operations, thus making the company liable for Provident Fund contributions. The judgment of the Bombay High Court was set aside, and the Respondent Company was directed to comply with the Provident Fund dues assessed by the Provident Fund Officer.