KERALA STATE CHALACHITRA ACADEMY v. ASSISTANT PROVIDENT FUND COMMR

the terms of Exts.P2 and P2(a), the first respondent proceeded to hold that the petitioner institution was covered by the provisions of the EPF Act, 1952 and determined the contribution payable by the petitioner for the period from February 2000 to December 2007 in proceedings under Section 7A of that act. It is submitted that the amount quantified in terms of Section 7A of the EPF Act, 1952 through Ext.P1 order was recovered from the petitioner's bank account. It is submitted that, thereafter, proceedings were also initiated for the levy of interest as well as damages under Sections 7Q/14B of the EPF Act, 1952. It is submitted that, by Ext.P3 order dated 02.03.2010, damages were levied on the ground of alleged failure to pay contributions for the period from WP(C)No.10560 of 2011 5 March 2000 to February 2008. It is submitted that though the petitioner filed an appeal challenging Ext.P3 order before the Appellate Tribunal, the Appellate Tribunal dismissed the appeal by Ext.P5 order dated

07.02.2011, prompting the petitioner to approach this Court by filing the above writ petition challenging Ext.P1 order under Section 7A, Ext.P3 order under Sections 7Q/14B, Ext.P4 proceedings for recovery of the amount determined by Ext.P3 and the order of the Appellate Tribunal dismissing the appeal filed against Ext.P3 order.

2. Sri.Sudhi Vasudhevan, the learned senior counsel appearing for the petitioner, on the instructions of Sri.Jose Jones Joseph would vehemently contend that in the light of the stipulations in Exts.P2 and P2(a), the petitioner was exempt from the provisions of the EPF Act,

1952. It is submitted that, even if the contention of the respondents that the petitioner is collecting fees/conducting courses etc., is accepted, a reading of the proviso to Exts.P2 and P2(a) will indicate that the WP(C)No.10560 of 2011 6 exemption will be lost only in respect of the activity in respect of which, such fee was collected. It is submitted that the petitioner is clearly an institution functioning only on the basis of grants-in-aid from the Government and was, therefore, completely exempt from coverage under the EPF Act, 1952, for the period up to 31.03.2010. It is submitted that, in such circumstances, the impugned orders are liable to be set aside. It is also submitted that, even for the periods not covered by Ext.P1 order, certain amounts have been recovered from the petitioner. It is submitted, with reference to Ext.P17 dated 09.10.2007, that there cannot be any recovery for the pre-discovery period in the light of the law laid down by the Supreme Court in S.K.Nasiruddin Beedi Merchant Ltd. v. Central Provident Fund Commissioner and Another; [2001(2) SCC 612]

3. The learned Standing Counsel appearing for the Provident Fund Department would vehemently oppose the grant of any relief to the petitioner. It is WP(C)No.10560 of 2011 7 submitted that the order determining the liability of the petitioner under Section 7A of the EPF Act, 1952 had not been challenged in any manner till the date of filing of the writ petition. It is submitted that Ext.P1 order, which is now challenged by filing a writ petition in the year 2011, is dated 02.04.2008. It is submitted that, after enrolling the employees of the petitioner under the EPF Act, 1952 and following recovery of amounts determined under Section 7A from the petitioner, several settlements of provident fund dues have also been made to employees of the petitioner and therefore, at this distance of time, it may not be possible for the petitioner to contend that it was entitled to the benefit of Exts.P2 and P2(a) orders of exemption. It is submitted that the petitioner had not even challenged Ext.P1 by filing a writ petition within a reasonable time after Ext.P1 order was issued. It is submitted that since the coverage stood established by Ext.P1 order, the proceedings for levy of interest under Section 7Q and imposition of damages under Section 14B WP(C)No.10560 of 2011 8 of the EPF Act were automatic. It is submitted that the requirement of mens rea for imposition of damages is no longer a requirement in the light of the judgment of the Supreme Court in Horticulture Experiment Station, Gonikoppal, Coorg v. Regional Provident Fund Organization; [(2022) 4 SCC 516]. It is submitted that the contentions of the petitioner had been considered by the original authority as well as by the Appellate Authority, and no ground has been made out in the writ petition for interference with the impugned orders.

4. Having heard the learned senior counsel appearing for the petitioner and the learned Standing Counsel appearing for the Provident Fund Department, I am of the view that the petitioner has not made out any case for interference with Ext.P1 order issued under Section 7A of the EPF Act, 1952. Even if it is to be held that the petitioner was exempted in view of Exts.P2 and P2(a) notifications issued under Sub Section (2) of Section 16 of the EPF Act, 1952, the petitioner cannot be WP(C)No.10560 of 2011 9 granted any relief, especially taking into consideration of the fact that Ext.P1 order (issued in the year 2008) was challenged for the first time only by filing the above writ petition in the year 2011. Since it is the specific case of the learned Standing Counsel appearing for the Provident Fund Department that in respect of several employees who were enrolled in the EPF scheme, settlements have also taken place, including for the period now under dispute, it would not proper for this Court to now interfere with the determination of coverage under Section 7A of the Act for the period mentioned in Ext.P1. Therefore, the challenge raised to Ext.P1 is rejected.

5. Coming to the levy of interest and the imposition of damages under Section 14B of the EPF Act, I am of the view that the petitioner is entitled to succeed in part. Interest under Section 7Q is automatic and statutory. Once the quantified demand is upheld, interest is leviable under Section 7Q. Though it is clear from the judgment of the Supreme Court in Horticulture WP(C)No.10560 of 2011 10 Experiment Station (supra) that mens rea is no longer a requirement for imposition of damages under Section 14B of the EPF Act, in the facts of this case, it must be held that the petitioner is not liable to any damages under Section 14B of the Act especially taking into consideration of the fact that it appears to be evident even from the counter affidavit filed by the respondents that the petitioner was an institution functioning on the basis of grants-in-aid from the Government and was therefore, entitled to exemption in terms of Exts.P.2 and P2(a) from 01.04.1999 to 31.03.2010 at least for the activity in respect of which, no fee or other charges were collected, as contemplated by the proviso to Exts.P2 and P2(a) notifications. Taking into consideration the terms of Exts.P2 and P2(a) notifications, if Ext.P1 order had been challenged in time, this Court may have been compelled to take the view that the petitioner was entitled to exemption in terms of Exts.P2 and P2(a) notifications at least in respect of the activities for which, it was not WP(C)No.10560 of 2011 11 collecting any fee or charges. Therefore, it is appropriate to hold that no damages under Section 14B of the Act shall be imposed on the petitioner in respect of the period in question.

6. The contention of the learned senior counsel appearing for the petitioner that there cannot be any recovery of employees contribution for the period prior to the pre-discovery period is only to be rejected. I am of the view that the contention is not well founded. It is clear from a reading of the judgment relied upon that the Supreme Court has categorically rejected the contention raised before it that the liability for employees' contribution will only be for a period after determination under Section 7A of the EPF Act, 1952. It was categorically held that the coverage under the Act is automatic and determination under Section 7A of the EPF Act, 1952 is only determination of the amounts payable by the employer. In that view of the matter, the observations of the Supreme Court regarding pre-discovery period may WP(C)No.10560 of 2011 12 not apply in the facts and circumstances of this case. Therefore, the contention raised that liability for employers contribution can only be after the date of Ext.P17 is rejected. Therefore, this writ petition is allowed in part by setting aside Exts.P3, P4 and P5 orders to the extent that they impose or uphold the levy of penalty under Section 14B of the EPF Act, 1952. In all other respects they are upheld. GOPINATH P., JUDGE Sd/- WP(C)No.10560 of 2011 13 APPENDIX OF WP(C) 10560/2011 PETITIONER EXHIBITS EXHIBIT P9 Exhibit P9(a) EXHIBIT P9(b) Exhibit P9(c) Exhibit P9(d) Exhibit P10 A true copy of the GO. (Rt)No 259/2000/CAD dated 16.05.2000 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the first installment of the Grant in aid for the period 2000-2001 A true copy of the GO. (Rt)No 364/2000/CAD dated 31.07.2000 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein towards the balance portion of the first installment of the Grant in aid for the period 2000-2001 A true copy of the GO. (Rt)No.29/2001/CAD dated 18.01.2001 issued by Government of Kerala sanctioning to the petitioner the amount mentioned therein as the second installment of the Grant in aid for the period 2000-2001 A true copy of the GO.(Rt)No.124/2001/CAD dated 20.03.2001 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the third installment of the Grant in aid for the period 2000-2001 A true copy of the GO.(Rt)No.134/2001/CAD dated 26.03.2001 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the final installment of the Grant in aid for the period 2000-2001 A true copy of the GO. (Rt)No. 249/2001/CAD dated 23.07.2001 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein towards a portion of the first installment of the Grant in aid for the period 2001-2002 WP(C)No.10560 of 2011 14 Exhibit P10(a) Exhibit 10(b) Exhibit P10 (c) Exhibit P11 Exhibit P11(a) Exhibit P12 A true copy of the GO.(Rt)No 54/2002/CAD. dated 01.02.2002 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein towards the balance portion of the first installment of the Grant in aid for the period 2001- 2002 A true copy of the GO.(Rt)No. 142/2002/CAD. dated 30.03.2002 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the final installment of the Grant in aid for the period 2001-2002 A true copy of the GO. (Rt)No. 147/2002/CAD. dated 30.03.2002 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein towards the balance potion of final installment of the Grant in aid for the period 2001-2002 A true copy of the GO. (Rt)No. 382/2002/CAD. dated 01.11.2002 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the first installment of the Grant in aid for the period 2002-2003 A true copy of the GO. (Rt)No. 93/2003/CAD. dated 26.02.2003 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein towards the balance portion of the first installment of the Grand in aid for the period 2002-2003 A true copy of the GO. (Rt)No. 501/2003/CAD. dated 10.12.2003 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the first installment of Grant in aid (Plan) for the period 2003-2004 WP(C)No.10560 of 2011 Exhibit P12(a) Exhibit P12(b) Exhibit P13 Exhibit P13(a) Exhibit P13(b) Exhibit P14 15 A true copy of the GO. (Rt)No. 112/2004/CAD. dated 25.02.2004 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the first installment of the Grant in aid (Non- Plan) for the period 2003-2004 A true copy of the GO.(Rt)No. 185/2004/CAD. dated 29.03.2004 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the second and final installment of the Grant in aid (Non- Plan) for the period 2003-2004 A true copy of the GO. (Rt)No 444/2004/CAD. dated 14.09.2004 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the 1st installment of the Grant in aid (Non-Plan) for the period 2004-2005 A true copy of the GO. (Rt)No. 611/2004/CAD dated 16.12.2004 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the second installment of the Grant in aid for the period 2004-2005 A true copy of the GO. (Rt)No. 206/2005/CAD dated 30.03.2005 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the third and final installment of the Grand in aid for the period 2004-2005 A true copy of the GO. (Rt)No. 385/2005/CAD dated 03.08.2005 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the first installment of the Grant in aid (Plan) for the period 2005- 2006 WP(C)No.10560 of 2011 16 Exhibit P14(a) Exhibit P14(b) Exhibit P14(c) Exhibit P14(d) Exhibit P15 Exhibit P15(a) A true copy of the GO. (Rt)No 20/2006/CAD dated 17.01.2006 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the second installment of the Grant in aid (Non-Plan) for the period 2005-2006 A true copy of the GO. (Rt)No 55/2006/CAD dated 04.2.2006 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the third installment towards the Grant in aid for the period 2005-2006 A true copy of the GO. (Rt)No 117/2006/CAD dated 09.03.2006 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the third installment of Grant in aid (Non-Plan) for the period 2005- 2006 A true copy of the GO. (Rt)No 150/2006/CAD dated 28.03.2006 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the final installment of the Grant in aid for the period 2005-2006 A true copy of the GO. (Rt)No 242/2006/CAD dated 29.06.2006 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the 1st installment of Grant in aid (Non- Plan) for the period 2006- 2007 A true copy of the GO. (Rt)No 406/2006/CAD dated 27.11.2006 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the 1st installment of the Grant in aid (Plan) for the period 2006- 2007 WP(C)No.10560 of 2011 Exhibit P15(b) Exhibit P15(c) Exhibit P15(d) Exhibit P15(e) Exhibit P16 Exhibit P16(a) 17 A true copy of the GO. (Rt)No 440/2006/CAD dated 11.12.2006 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the second installment of the Grant in aid (Plan) for the period 2006- 2007 A true copy of the GO. (Rt)No 175/2007/CAD dated 24.03.2007 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the second installment of the Grant in aid (Non-Plan) for the period 2006-2007 A true copy of the GO. (Rt)No 182/2007/CAD dated 26.03.2007 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the third installment of the Grant in aid for the period 2006-2007 A true copy of the GO. (Rt)No 228/2007/CAD dated 30.03.2007 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the final installment of the Grant in aid for the period 2006-2007 A true copy of the GO. (Rt)No 495/2007/CAD dated 19.09.2007 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the first installment of the Grant in aid for the period 2007-2008 A true copy of the GO. (Rt)No 597/2007/CAD dated 05.12.2007 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the 1st installment towards the Grant in aid (plan) for the period 2007-2008 WP(C)No.10560 of 2011 18 Exhibit P16(b) Exhibit P16(c) Exhibit P16(d) A true copy of the GO. (Ms) No 87/07/CAD dated 01.12.2007 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as supplementary fund towards the Grant in aid for the period 2007-2008 A true copy of the GO. (Rt)No 98/2008/CAD dated 03.03.2008 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the 2nd installment of the Grant in aid (plan) for the period 2007-2008 A true copy of the GO. (Rt)No 166/2008/CAD dated 25.03.2008 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the 2nd installment of the Grant in aid (Non-Plan) for the period 2007-2008 Exhibit P17 A true copy of the notice of coverage dated 09.10.2007 issued by the 1st respondent to the petitioner Exhibit P16(e) A true copy of the GO. (Rt)No 198/2008/CAD dated 28.03.2008 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the supplementary demands in July 2007 of the Grant in aid (plan) for the period 2007-2008 Exhibit P1 A TRUE COPY OF THE NO. KR/22615/ENF.1 (5)/2008, DATED 02/04/2008. Exhibit P2 AND P2 (a) RELEVANT PORTION OF SO. 2121 DATED 04/07/2003 AND SO 2368 DATED 07/06/2005 NOTIFIED AND PUBLISHED IN THE OFFICIAL GAZETTE OF INDIA. Exhibit P3 A TRUE COPY OF THE PROCEEDINGS DATED NO.KR/22615/RO/TVM/PD/NS/201, 02/03/2010 OF THE 1ST RESPONDENT. WP(C)No.10560 of 2011 19 Exhibit P4 Exhibit P5 Exhibit P6 Exhibit P7 Exhibit P8 EXHIBIT P9 Exhibit P9(a) EXHIBIT P9(b) Exhibit P9(c) TRUE COPY OF THE DEMAND NOTICE DATED 19/05/2010. A TRUE COPY OF THE ORDER DATED 07/02/2011 IN ATA NO. 177(7) /2010 A TRUE COPY OF THE MEMORANDUM OF ASSOCIATION OF THE SOCIETY. A TRUE COPY OF THE APPEAL MEMORANDUM PREFERRED BY THE SOCIETY BEFORE THE 3RD RESPONDENT. A TRUE COPY OF THE COUNTER AFFIDAVIT FILED BEFORE THE 3RD RESPONDENT. A true copy of the GO. (Rt)No 259/2000/CAD dated 16.05.2000 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the first installment of the Grant in aid for the period 2000-2001 A true copy of the GO. (Rt)No 364/2000/CAD dated 31.07.2000 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein towards the balance portion of the first installment of the Grant in aid for the period 2000-2001 A true copy of the GO. (Rt)No.29/2001/CAD dated 18.01.2001 issued by Government of Kerala sanctioning to the petitioner the amount mentioned therein as the second installment of the Grant in aid for the period 2000-2001 A true copy of the GO.(Rt)No.124/2001/CAD dated 20.03.2001 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the third installment of the Grant in aid for the period 2000-2001 WP(C)No.10560 of 2011 Exhibit P9(d) Exhibit P10 Exhibit P11 Exhibit P11(a) Exhibit P12 Exhibit P12(a) 20 A true copy of the GO.(Rt)No.134/2001/CAD dated 26.03.2001 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the final installment of the Grant in aid for the period 2000-2001 A true copy of the GO. (Rt)No. 249/2001/CAD dated 23.07.2001 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein towards a portion of the first installment of the Grant in aid for the period 2001-2002 A true copy of the GO. (Rt)No. 382/2002/CAD. dated 01.11.2002 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the first installment of the Grant in aid for the period 2002-2003 A true copy of the GO. (Rt)No. 93/2003/CAD. dated 26.02.2003 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein towards the balance portion of the first installment of the Grand in aid for the period 2002-2003 A true copy of the GO. (Rt)No. 501/2003/CAD. dated 10.12.2003 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the first installment of Grant in aid (Plan) for the period 2003-2004 A true copy of the GO. (Rt)No. 112/2004/CAD. dated 25.02.2004 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the first installment of the Grant in aid (Non- Plan) for the period 2003-2004 WP(C)No.10560 of 2011 21 Exhibit P12(b) Exhibit P13 Exhibit P13(a) Exhibit P13(b) Exhibit P14 Exhibit P14(a) A true copy of the GO.(Rt)No. 185/2004/CAD. dated 29.03.2004 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the second and final installment of the Grant in aid (Non- Plan) for the period 2003-2004 A true copy of the GO. (Rt)No 444/2004/CAD. dated 14.09.2004 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the 1st installment of the Grant in aid (Non-Plan) for the period 2004-2005 A true copy of the GO. (Rt)No. 611/2004/CAD dated 16.12.2004 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the second installment of the Grant in aid for the period 2004-2005 A true copy of the GO. (Rt)No. 206/2005/CAD dated 30.03.2005 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the third and final installment of the Grand in aid for the period 2004-2005 A true copy of the GO. (Rt)No. 385/2005/CAD dated 03.08.2005 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the first installment of the Grant in aid (Plan) for the period 2005- 2006 A true copy of the GO. (Rt)No 20/2006/CAD dated 17.01.2006 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the second installment of the Grant in aid (Non-Plan) for the period 2005-2006 WP(C)No.10560 of 2011 Exhibit P14(b) Exhibit P14(c) Exhibit P14(d) Exhibit P15 Exhibit P15(a) Exhibit P15(b) 22 A true copy of the GO. (Rt)No 55/2006/CAD dated 04.2.2006 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the third installment towards the Grant in aid for the period 2005-2006 A true copy of the GO. (Rt)No 117/2006/CAD dated 09.03.2006 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the third installment of Grant in aid (Non-Plan) for the period 2005- 2006 A true copy of the GO. (Rt)No 150/2006/CAD dated 28.03.2006 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the final installment of the Grant in aid for the period 2005-2006 A true copy of the GO. (Rt)No 242/2006/CAD dated 29.06.2006 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the 1st installment of Grant in aid (Non- Plan) for the period 2006- 2007 A true copy of the GO. (Rt)No 406/2006/CAD dated 27.11.2006 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the 1st installment of the Grant in aid (Plan) for the period 2006- 2007 A true copy of the GO. (Rt)No 440/2006/CAD dated 11.12.2006 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the second installment of the Grant in aid (Plan) for the period 2006- 2007 WP(C)No.10560 of 2011 23 Exhibit P15(c) Exhibit P15(d) Exhibit P15(e) Exhibit P16 Exhibit P16(a) Exhibit P16(b) A true copy of the GO. (Rt)No 175/2007/CAD dated 24.03.2007 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the second installment of the Grant in aid (Non-Plan) for the period 2006-2007 A true copy of the GO. (Rt)No 182/2007/CAD dated 26.03.2007 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the third installment of the Grant in aid for the period 2006-2007 A true copy of the GO. (Rt)No 228/2007/CAD dated 30.03.2007 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the final installment of the Grant in aid for the period 2006-2007 A true copy of the GO. (Rt)No 495/2007/CAD dated 19.09.2007 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the first installment of the Grant in aid for the period 2007-2008 A true copy of the GO. (Rt)No 597/2007/CAD dated 05.12.2007 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the 1st installment towards the Grant in aid (plan) for the period 2007-2008 A true copy of the GO. (Ms) No 87/07/CAD dated 01.12.2007 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as supplementary fund towards the Grant in aid for the period 2007-2008 WP(C)No.10560 of 2011 Exhibit P16(c) Exhibit P16(d) Exhibit P16(e) 24 A true copy of the GO. (Rt)No 98/2008/CAD dated 03.03.2008 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the 2nd installment of the Grant in aid (plan) for the period 2007-2008 A true copy of the GO. (Rt)No 166/2008/CAD dated 25.03.2008 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the 2nd installment of the Grant in aid (Non-Plan) for the period 2007-2008 A true copy of the GO. (Rt)No 198/2008/CAD dated 28.03.2008 issued by the Government of Kerala sanctioning to the petitioner the amount mentioned therein as the supplementary demands in July 2007 of the Grant in aid (plan) for the period 2007-2008 Exhibit P17 A true copy of the notice of coverage dated 09.10.2007 issued by the 1st respondent to the petitioner RESPONDENT EXHIBITS Exhibit R1(a) TRUE COPY OF THE LETTER NO. KSCA/01370/20007 DATED 15.9.2008. Exhibit R1(b) TRUE COPY OF THE LETTER NO. KSCA/EPF/01370/2008 DATED 16.10.2008. Exhibit R1(c) TRUE COPY OF THE RECEIPT AND PAYMENT ACCOUNT FOR THE PERIOD 2005-2006. Exhibit R1(d) TRUE COPY OF THE RECEIPT AND PAYMENT ACCOUNT FOR THE PERIOD 2006-2007. Exhibit R1(e) TRUE COPY OF THE ATTENDANCE REGISTER. Exhibit R1(f) TRUE COPY OF THE CHALAN DATED 15.9.2008.