Employees' Provident Fund and Miscellaneous Provisions Act, 1952

The Supreme Court considered an appeal by the Regional Provident Fund Commissioner against S.D. College, Hoshiarpur and other educational institutions for failing to deposit statutory EPF contributions after a 1988 Supreme Court order directing compliance. Despite the order, the respondents continued to keep the contri…

The Supreme Court examined whether special allowances paid by various establishments, including an unaided school, to their employees fall within the definition of "basic wages" under Sections 2(b)(ii) and 6 of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952, for the purpose of EPF contribution. Th…

The appellant, Edelweiss Asset Reconstruction Ltd (EARC), challenged a Karnataka High Court order that dismissed its writ petition and directed the transfer of Rs.75 lakh deposited by it to the EPFO. The dispute arose from the default of Acropetal Technologies Ltd in paying provident fund dues, leading to EPFO assertin…

The Central Board of Trustees (CBT) issued summons under the Employees Provident Fund and Miscellaneous Provisions Act, 1952, directing M/s Indore Composite Pvt. Ltd. to pay outstanding provident fund contributions for 2005-06 and later ordered damages under Section 14B. The EPF Appellate Tribunal set aside the damages…

The Supreme Court examined whether retired railway employees who had withdrawn their full superannuation benefits, including provident fund, and were later re‑employed on a retainer basis by a private limited company could be treated as “excluded employees” under Paragraph 2(f)(i) of the Employees’ Provident Fund Schem…

The appellant, a driver for the North West Karnataka Road Transport Corporation, travelled on a corporation bus without a ticket and subsequently abused and threatened the checking inspector, repeating similar misconduct the next day. A disciplinary enquiry found the misconduct proved, taking into account his prior rec…

The Officer in Charge of the Sub‑Regional Provident Fund Office issued a show‑cause notice to M/s Godavari Garments Ltd, a government‑owned garment manufacturer, demanding payment of Employees’ Provident Fund (EPF) contributions for women workers who stitched garments at their homes on a piece‑rate basis. The Bombay Hi…

The Baranagore Jute Factory was ordered to be wound up in 1987 but a scheme of arrangement was later approved, allowing the mill to operate as a going concern under a committee of management. The scheme earmarked a fund with the High Court registrar for payment to pre‑scheme unsecured creditors, including the Nemani Gr…

Organo Chemical Industries failed to remit provident‑fund and family‑pension contributions and was assessed damages of Rs 94,996.80 under s. 14B of the Employees’ Provident Fund and Miscellaneous Provisions Act, 1952. The petitioners challenged the provision on the ground that it violated Art. 14 by giving the Regional…

Bhavani, a former employee of a Kerala cashew factory, claimed pension under the Employees' Pension Scheme, 1995, asserting she retired on 31‑12‑1995 based on her employer's service records showing her date of birth as 31‑12‑1935. The Regional Provident Fund Commissioner relied on its own records, which listed her date…

M/s. Rajasthan Prem Krishan Goods Transport Co. (the appellant) and M/s. Rajasthan Prem Krishan Transport Co. (the third respondent) were two partnership firms that shared the same address, telephone numbers, management, and ten out of thirteen partners. The Inspectorate under the Employees' Provident Fund and Miscella…

The Regional Provident Fund Commissioner appealed against Hooghly Mills Co. Ltd., an exempted establishment under the Employees' Provident Fund and Miscellaneous Provisions Act, 1952, for defaulting on contributions. The High Court had held that the exemption barred the application of Sections 6, 7A, 8 and 14B, and tha…

The Union of India appealed against a promotion order that deviated from the rule of granting 50% of the quota and an additional two‑year benefit to Upper Division Clerks under the Employees Provident Fund and Miscellaneous Provisions Act, 1952. Section 5‑D(7)(a) of the Act requires prior approval of the Central Govern…

Four jute mills filed writ petitions seeking a declaration that the 1998 amendment (Act 10 of 1998) removing clause (d) of Section 16 of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 did not affect the "infancy protection" they had already accrued. The amendment eliminated the exemption that allow…

The testator, Jayant Shivram Salgaonkar, died leaving fixed deposits and mutual fund securities for which he had nominated certain family members under Section 109A of the Companies Act, 1956 and Bye‑law 9.11.1 of the Depositories Act, 1996. The nominees claimed that the nomination gave them absolute beneficial ownersh…

The Manipal Academy of Higher Education challenged the inclusion of amounts received on encashment of earned leave as part of "basic wage" under Section 2(b) of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952, which would obligate the employer to make pro‑rata EPF contributions. The Regional Provid…

The petitioners challenged the Employees' Provident Fund and Miscellaneous Provisions (Amendment) Act, 1996 and the Employees' Family Pension Scheme, 1995 on the ground that diverting 8.33% of the employer's contribution to a pension fund and providing a low return amounted to arbitrariness, unreasonableness and violat…

The Punjab State Cooperative Agricultural Development Bank introduced a pension scheme for its employees in 1989, which was later withdrawn by deleting Rule 15(ii) of the 1978 service rules in 2014 with retrospective effect. Retired employees who had opted for the scheme and were receiving pensions challenged the amend…

Marathwada Gramin Bank was required to follow the Employees Provident Fund (EPF) Scheme from 1979, but between 1981 and 1993 it paid contributions in excess of the statutory amount under a self‑created trust scheme after obtaining an exemption from the Regional Provident Fund Commissioner. The exemption was withdrawn i…

The State of Gujarat issued notices under section 54 of the Bombay Town Planning Act, 1954 and Rule 27 of the Bombay Town Planning Rules, 1955 demanding that lands occupied by Babubhai & Co. be handed over to the Municipal Corporation of Ahmedabad, as the lands had vested in the corporation under section 53(a) for publ…

The case concerned two companies, M/s Naraini Udyog and M/s Modern Steels, which were separately registered under the Companies Act but shared a common head office, branch, telephone facilities, clerical staff and other operational resources, indicating functional unity. The Regional Provident Fund Commissioner held th…

The Supreme Court examined the dispute between State Bank of India and other creditors (petitioners) and the consortium of Murari Lal Jalan and Florian Fritsch (respondent SRA) over the implementation of the approved resolution plan for Jet Airways. The core issue was whether the Performance Bank Guarantee (PBG) of Rs.…

Hindustan Times Ltd., the employer, delayed remitting Employees' Provident Fund contributions for several periods between 1965 and 1968. The Department issued a notice in 1971 and, after a long lapse, a show‑cause notice in 1979, finally levying damages under Section 14‑B of the Employees' Provident Fund and Miscellane…

The Supreme Court dealt with contempt petitions filed by M/s Writers and Publishers Pvt. Ltd. (WPL) seeking the disbursement of proceeds from the sale of Super Bazar assets after the Court had earlier ordered a full refund of WPL's investment with interest, subject to deduction of profits. The Court examined the Comptr…

The appellants, representing teachers and staff of aided non‑government schools in Madhya Pradesh, challenged orders of the Regional Provident Fund Commissioner directing contributions to the Employees' Provident Fund (EPF) for the period 1 August 1982 to 1 December 1988, alleging that the Madhya Pradesh Ashaskiya Siks…