Thankamma Baby vs. The Regional Provident Fund Commissioner, Kochi, Kerala (SC)

Employee’s Provident Fund & Miscellaneous Provisions Act, 1952–Sec. 1(3)(b) & 16–Notification dated 07.03.1962–Appellant was held covered by the Notification–Plea of appellant that his establishment is exempted u/s. 16 of the Act–Acceptabililty–Appellant is carrying the business of assembling/manufacturing umbrellas and selling them–Findings of the respondent that the appellant is selling these items on her own outlet–Held, the establishment of the appellant is a commercial establishment–Case would be governed by the Notification dated 07.03.1962–No error is found in the impugned order.