Law:

Section:

Provincial Employees' Social Security Ordinance (X of 1965)----- ----Ss. 2(8) & 20---Apprentices working as trainees/students- --Liability to pay contribution---Apprentices registered with employers as "Trainees/students", were employees and employers were required by law to make contribution in respect of such employees as well. AIR 1929 Lahore 573 and Rahim Jan and Co. v. Sindh Employees' Social Security Institution at Karachi 1991 PLC 201 ref. Muhammad Rehan Aqeel for Appellant. S.A. Sarwana and Muhammad Aslam Butt for Respondents. Date of hearing: 15th December, 1991. JUDGMENT This appeal against the order passed by the Presiding Officer, I Social Security Court at Karachi is filed under section 64 of the Provincial Employees Social Security Ordinance, 1965 by M/s. A.F. Furguson & Co., a firm of Chartered Accountants, practising at Karachi. The appellants after the provisions of the Provincial Employees' Social Security Ordinance, 1965 were made applicable to such institutions in 1979 made contribution under that Ordinance in respect of their employees drawing 1,500 per month. The appellants, however, did not make contributions in respect of trainees registered with them as according hem under the amended provision of Chartered Accountants Ordinance 1961 such trainee were re-defined, to be "'Students" and not as "Employees". Prior to the amendment in the said Ordinance such trainees were known as "Article Clerk" and "Audit Clerk". The Director, Social Security, West Wharf, on checking the record of the Appellants for the period between Rs1979 to 1985 found than an amount of .3,68,440.57 as contribution on account of students registered with them was not paid and he by his letter dated 18-10-19136 required them to pay he same. The appellant filed an appeal under section 57 of the Provincial Employee Social Security Ordinance, .1965 before the Commissioner, Sindh Employees Social Security Institution, Karachi without any success. The appellants after being unsuccessful in their appeal before the I-Social Security Court at Karachi have filed the present appeal. Admittedly the students who are registered with the appellants for training are paid Rs.400…

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