The 1st Petitioner v. The 1st and 2nd Respondents – CA WRIT APPLICATION NO. 71/2015-2021

The case between Sisilamba Prajamula Sanvidanaya and the Commissioner of Labour considered whether the welfare organization was liable to pay Employees’ Provident Fund (EPF) contributions for the 3rd Respondent, who served voluntarily and was both a member and beneficiary of the petitioner association. The central legal issues involved the employee status of the 3rd Respondent under the Employees’ Provident Fund Act and whether the organization constituted a charitable institution exempt from EPF liability as interpreted in Gazette No. 653/16 of 13th March 1991. It was determined that the organization’s activities were carried out on a purely charitable and voluntary basis, membership was restricted to beneficiaries, and that services rendered were not a result of a formal employment relat