One of my client is having a hardware shop with a staff strength of 10 and the concern is a sole prop. concern. His son is also running a similar shop in a different name and style with a staff strength of 5 .Further his daughter is also running a similar shop in a different name and style with a staff strenght of 5. Thus there are three shops in same town but in different locations. First one is run by father, and second one is by son and the third one is by daughter. They are having separate Sales Tax Registration certificates.For PF & ESI purpose the jurisdictional inspectors are clubbing all three as one , and issued notice for coverage of PF & ESI. Please suggest me to defend the case in favour of the shop owner.
