Dear N Nataraajhan ji,
Thank you so much once again. Because of your discussion, I had an opportunity to read Hariharan judgement once again and abreast myself. I read it earlier also and shared my views also in one of the threads in this forum.
According to Supreme Court in Hariharan case, employment of few persons on account of some emergency or for a very short period necessitated by some abnormal contingency which is not regular feature of the establishment or which does not reflect its business prosperity or its financial capacity and stability would not attract the provisions of the act.
The ratio of this decision in Hariharan case still applies despite amendment to Para 26 of the P.F. Scheme in 1990.
Hope I am not making any conceptual mistake. According to me, I once again repeat, PF is applicable even you employ any person for one day also.
Exceptions:
1. Excluded employee within the meaning in the Act; and
2. a person employed on some emergency or for a very short period necessitated by some abnormal contingency which is not regular feature of the establishment.
I am attaching the said judgment of Hariharan for your reference. Hope you will agree with me now.