Employees Trust Fund v. Ceylon Agro Industries Limited – CA PHC 40/2003-2003

In the case between Employees Trust Fund (Applicant-Petitioner/Respondent) and Ceylon Agro Industries Limited (Respondent-Respondent/Appellant), the court addressed whether Ceylon Agro Industries Limited was statutorily liable to pay Employees Provident Fund and Employees Trust Fund contributions for three foreign employees under the Employees Trust Fund Act No. 46 of 1980. The central determination was that private agreements (Memoranda of Understanding) between an employer and its foreign employees cannot exempt the employer from mandatory statutory obligations to contribute to the ETF, including claims of payments made abroad. It was held that the validity or sufficiency of a statutory certificate issued under Section 28(3) of the Act cannot be contested by the employer in contribution