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The
Employees' Provident Funds and [Miscellaneous
Provisions] Act, 19521
(Employees' Provident Funds and Miscellaneous Provisions Act, 1952)

[Act 19 of 19522 as amended* up to Act 34 of 2019] [Updated as on 1-10-2021]

[4th March, 1952]

CONTENTS

1. Short title, extent and application

2. Definitions

2-A. Establishment to include all departments and branches

3. Power to apply Act to an establishment which has a common provident fund with
another establishment

4. Power to add to Schedule I

5. Employees' Provident Fund Schemes

5-A. Central Board

5-AA. Executive Committee

5-B. State Board

5-C. Board of Trustees to be body corporate

5-D. Appointment of officers

5-DD. Acts and proceedings of the Central Board or its Executive Committee or the
State Board not to be invalidated on certain grounds

5-E. Delegation

6. Contributions and matters which may be provided for in Schemes

6-A. Employees' Pension Scheme

6-C. Employees' Deposit-linked Insurance Scheme

6-D. Laying of Schemes before Parliament

7. Modification of Scheme

7-A. Determination of moneys due from employers

7-B. Review of orders passed under Section 7-A

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7-C. Determination of escaped amount

7-D. Tribunal

7-E. Term of office

7-F. Resignation

7-G. Salary and allowances and other terms and conditions of service of Presiding
Officer

7-H. Staff of Tribunal

7-I. Appeals to Tribunal

7-J. Procedure of Tribunals

7-K. Right of appellant to take assistance of legal practitioner and of Government, etc.,
to appoint presenting officers

7-L. Orders of Tribunal

7-M. Filling up of vacancies

7-N. Finality of orders constituting a Tribunal

7-O. Deposit of amount due, on filing appeal

7-P. Transfer of certain applications to Tribunals

7-Q. Interest payable by the employer

8. Mode of recovery of moneys due from employers

8-A. Recovery of moneys by employers and contractors

8-B. Issue of certificate to the Recovery Officer

8-C. Recovery Officer to whom certificate is to be forwarded

8-D. Validity of certificate and amendment thereof

8-E. Stay of proceedings under certificate and amendment or withdrawal thereof

8-F. Other modes of recovery

8-G. Application of certain provisions of Income Tax Act

9. Fund to be recognised under Act 11 of 1922

10. Protection against attachment

11. Priority of payment of contributions over other debts

12. Employer not to reduce wages, etc

13. Inspectors
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14. Penalties

14-A. Offences by companies

14-AA. Enhanced punishment in certain cases after previous conviction

14-AB. Certain offences to be cognizable

14-AC. Cognizance and trial of offences

14-B. Power to recover damages

14-C. Power of Court to make orders

15. Special provisions relating to existing provident funds

16. Act not to apply to certain establishments

16-A. Authorising certain employers to maintain provident fund accounts

17. Power to exempt

17-A. Transfer of accounts

17-AA. Act to have effect notwithstanding anything contained in Act 31 of 1956

17-B. Liability in case of transfer of establishment

18. Protection of action taken in good faith

18-A. Authorities and inspector to be public servant

19. Delegation of powers

20. Power of Central Government to give directions

21. Power to make Rules

22. Power to remove difficulties

22. Power to remove difficulties

SCHEDULE I

SCHEDULE II

SCHEDULE III

SCHEDULE IV

APPENDIX

———

Employees' Provident Funds and [Miscellaneous

Provisions] Act, 1952
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[Act 19 of 1952 as amended up to Act 34 of 2019] [4th March, 1952]

———
An Act to provide for the institution of provident funds, 3 [[* * *]4 pension fund and
deposit-linked insurance fund] for employees in factories and other establishments
Be it enacted by Parliament as follows:
Statement of Objects and Reasons to Act 33 of 1988.—The Employees'
Provident Funds and Miscellaneous Provisions Act, 1952 provides for the institution of
compulsory Provident Fund, [Pension]5 Fund and Deposit-Linked Insurance Fund, for
the benefit of the employees in factories and other establishments. The Act is at
present applicable to 173 industries and classes of establishments employing twenty
or more persons. As on 31-3-1987, about 1.66 lakh establishments with about 1.38
crore subscribers were covered under the Act.
2. The Act was last amended in 1976. The Government had set up a high-level
Committee in April 1980 to review the working of the Employees' Provident Funds
Organisation and to suggest improvements. The Committee had made a number of
recommendations involving amendment of the Act. The Central Board of Trustees,
Employees' Provident Fund had also, from time to time, made certain
recommendations for amendment of the Act. The Standing Labour Committee had at
its meeting held in September 1986 considered inter alia the question of enhancement
of the rate of provident fund contribution and recommended suitable enhancement.
3. Based on the above recommendations, it is proposed to carry out certain
amendments in the Act. Some of the more important amendments are:
(i) the number of representatives of the organisations of the employers and the
employees on the Central Board of Trustees is being raised from 6 each to 10
each, so as to provide greater representation to the employers and employees on
the Board. A provision is also being made for setting up an Executive Committee
to assist the Board in the discharge of its functions;
(ii) the Central Board is being given enhanced powers in the matter of appointment
of officers and staff, creation of posts, specifying methods of recruitment, salary
and allowances, etc. of its officers and staff, for the smooth functioning of the
Schemes administered by it;
(iii) the minimum rate of provident fund contribution is being enhanced from 6¼ to
8⅓ per cent of basic wages. An enabling provision is also being made for raising
the rate of contribution from 8⅓ per cent to 10 per cent;
(iv) a provision is being made for setting up an independent machinery for recovery
of the outstanding amount of the provident fund and other dues under the Act;
(v) a provision is being made for setting up one or more single-member Tribunals,
for hearing of appeals filed against the order of provident fund authorities in the
matter of applicability of the provisions of the Act, assessment of dues and levy
of damages, etc.;
(vi) a provision is being made for treating the entire amount of arrears of provident
fund dues as first charge on the assets of an establishment in the event of its
liquidation;
(vii) the existing penal provisions are being made more stringent. A suitable
provision is also being made for charging of simple interest on belated payment
of any amount due under the Act;
(viii) the existing legal and penal provisions, as applicable to unexempted
establishments, are being made applicable to exempted establishments, so as to
check the defaults on their part;
(ix) the establishments belonging to or under the control of the Central Government
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or State Government and establishments set up under either an Act of

Parliament or State Legislature, whose employees are entitled to the benefit of
contributory provident fund or old age pension under any rule or scheme
governing them are being excluded from the purview of the Act, so as to enable
the Employees' Provident Funds Organisation to concentrate on establishments
whose employees are not entitled to the benefit of provident fund or pension
under any other law or scheme;
(x) a provision is also being made for authorising the unexempted establishments
employing 100 or more persons to maintain the provident fund accounts of their
employees subject to certain conditions, so as to ensure prompt service to the
members.
The Notes on clauses explain in detail the provisions of the Bill.
4. The Bill seeks to achieve the above objects.
► Preamble.—Act is a social security legislation. The amount of provident fund is payable in
lump sum. Balbir Kaur v. Steel Authority of India Ltd., (2000) 6 SCC 493 : 2000 SCC (L&S) 767.
► Nature of.—The Act is a social welfare legislation. Otis Elevator Employees' Union S. Reg.
v. Union of India, (2003) 12 SCC 68 : 2004 SCC (L&S) 988.
Since this Act is a social welfare legislation intended to protect the interest of a weaker section of
the society i.e. the workers employed in factories and other establishments, it is imperative for the
courts to give a purposive interpretation to the provisions contained therein keeping in view the
Directive Principles of State Policy embodied in Articles 38 and 43 of the Constitution, Maharashtra
State Cooperative Bank Ltd. v. Provident Fund Commr., (2009) 10 SCC 123 : (2009) 2 SCC (L&S)
743.
It is a social welfare legislation, hence, it should be given liberal and purposive interpretation
keeping in view provisions of Articles 38 and 43 of Constitution, Employees Provident Fund
Commr. v. Official Liquidator, (2011) 10 SCC 727.
► Object.—The object of this Act is to provide security to workmen in organised industries in
absence of any social security scheme prevalent in country. Further held, object of excluding
infancy period of five years (later reduced to three years) from rigours of Act was only to provide
new establishments, a period to establish their business and not to permit different routes to be
created for evading liability under the Act, Shree Vishal Printers Ltd. v. Provident Fund Commr.,
(2019) 9 SCC 508.
► Operation of the statute.—The operation of the statute does not depend on any decision
being taken by the authorities under the statute. It depends on its own provisions. Kunhipaly v.
R.P.F. Commr., Trivandrum, (1966) 1 LLJ 642 (Ker HC).
► Interpretation.—Court must not countenance any subterfuges to defeat the provisions of
such a social legislation. F.G. Vakharia v. R.P.F. Commr., (1957) 1 LLJ 448 (Bom).
Beneficial construction needed. P.F. Commr. v. Shibu Metal Works, AIR 1965 SC 1076 :
(1965) 1 LLJ 473; R.P.F. Commr. v. S.D. College, (1997) 1 SCC 241 : 1997 SCC (L&S) 449.
1. Short title, extent and application.—6 [(1) This Act may be called the Employees'
Provident Funds and Miscellaneous Provisions Act, 1952.]
(2) It extends to the whole of India 7 [* * *].
8
[(3) Subject to the provisions contained in Section 16, it applies—
(a) to every establishment which is a factory engaged in any industry specified in
Schedule I and in which 9 [twenty] or more persons are employed, and
(b) to any other establishment employing 10 [twenty] or more persons or class of
such establishments which the Central Government may, by notification11 in
the Official Gazette, specify in this behalf:
Provided that the Central Government may, after giving not less than two months'
notice of its intention so to do, by notification in the Official Gazette, apply the
provisions of this Act to any establishment employing such number of persons less
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than 12 [twenty] as may be specified in the notification.]

NOTE ► For list of non-factory establishments to which the Act has been extended
under Section 1(3)(b) see the Appendix printed at the end of this Act after Sch. IV.
13 [(4) Notwithstanding anything contained in sub-section (3) of this section or sub-

section (1) of Section 16, where it appears to the Central Provident Fund
Commissioner, whether on an application made to him in this behalf or otherwise, that
the employer and the majority of employees in relation to any establishment have
agreed that the provisions of this Act should be made applicable to the establishment,
he may, by notification in the Official Gazette, apply the provisions of this Act to that
establishment on and from the date of such agreement or from any subsequent date
specified in such agreement.]
14
[(5) An establishment to which this Act applies shall continue to be governed by
this Act notwithstanding that the number of persons employed therein at any time
falls below twenty.
15 [* * *]]

► Constitutional validity.—Sections 1(3)(b), 16 and 17 are not unconstitutional. Mohmeddalli

v. Union of India, AIR 1964 SC 980 : (1963) 1 LLJ 536.
► Scope of the Act.—Section 1(3)(b) empowers the Central Government to apply the Act to all
trading or commercial establishments, whether such establishment are factories or not. Varjivandas
Hirji & Co. v. Regional P.F. Commr., (1968) 2 LLJ 744 (Bom).
Section 1(3)(b), held, not limited only to factories. Sections 1(3)(b) and 4 have their separate
and distinct spheres of operation and would not overlap in all cases. Ojas Corpn. v. R.P.F. Commr.,
1970 Lab IC 81 (Guj).
The employment of a person for 16 days in leave vacancy is not covered under the purview of
Section 1(3)(b). Eastern Arts Corpn. v. S.P. Mehrotra, 1986 Lab IC 1402 (Del).
The power of giving retrospective effect to voluntary coverage did not exist in Section 1(4) prior
to the 1988 amendment. Harish Sakharam Savardekar v. Union of India, 1991 Lab IC 1656 :
(1991) 2 LLN 625 : (1991) 2 CLR 32 (Bom).
Section 1(5) does not bar exit from the provisions of the Act for reasons other than decline in the
number of persons employed. United Western Bank v. C.P.F. Commr., (1985) 1 LLN 202 (Bom)
(DB) : 1984 Lab IC 1504.
► Nature of the Act—it is a beneficial legislation. Hence, wide definition of ‘establishment’
should be adopted for the purpose of Section 7-A. R.P.F. Commr. v. Narayani Udyog, (1996) 5
SCC 522 : 1996 SCC (L&S) 1284.
It is a beneficial social legislation to ensure health and other benefits of the employees and the
employer under the Act is an under statutory obligation to make the deposit that is due from him on
a timely basis, Arcot Textile Mills Ltd. v. Regl. Provident Fund Commr., (2013) 16 SCC 1 : (2014)
3 SCC (L&S) 358.
► Applicability of the Act.—The Act applies if the statutory conditions are satisfied. Its
operation is not dependent on a decision by the authorities in respect of any particular unit.
Mohanraj v. R.P.F. Commr., (1987) 1 LLN 341 : (1987) 2 LLJ 177. The true test to determine
applicability of the Act under Section 1(3)(a) is whether there is an establishment which is a
‘factory’ engaged in any of the scheduled industries employing 20 or more persons. If the answer is
in the affirmative, the provisions of the Act are attracted even if the establishment is run by a larger
organisation carrying on other additional activities falling outside the Act. Andhra University v.
R.P.F. Commr. of A.P., (1985) 4 SCC 509 : 1986 SCC (L&S) 134.
The applicability of the Act to any class of employees is not determined or decided by any
proceeding under Section 7-A of the Act but under the provisions of the Act itself. When the Act
became applicable to the employees in question, the liability arises. What is done under Section 7-A
of the Act is only determination or quantification of the same. S.K. Nasiruddin Beedi Merchant Ltd.
v. Central P.F. Commr., (2001) 2 SCC 612 : 2001 SCC (L&S) 479, following P.M. Patel & Sons v.
Union of India, (1986) 1 SCC 32 : 1986 SCC (L&S) 155 and distinguishing District Exhibitors
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Assn. v. Union of India, (1991) 3 SCC 119 : 1991 SCC (L&S) 822; Mantu Biri Factory (P) Ltd. v.
R.P.F. Commr., CA No. 6 of 1993 decided on 8-3-1994 (Cal).
An establishment falling under Section 1(3)(a) would be covered by the Act w.e.f. the date of
commencing manufacturing process and not from any earlier date on which it had engaged itself in
purchase and sale of goods. Sigon Tools and Plastics (P) Ltd. v. R.P.F. Commr., 1993 Lab IC
2350 : (1994) 2 LLN 865 : (1994) 1 LLJ 983 (Bom).
Act is applicable to the area of the Khasi Hills Autonomous District and the notice issued under
Section 7-A of the Act is applicable to the Respondent. R.P.F. Commr. v. Shillong City Bus
Syndicate, (1996) 8 SCC 741 : 1996 SCC (L&S) 1109.
Act not applicable to Vishwa Bharati University as well as to its various departments. Vishwa
Bharati v. R.P.F. Commr., 1983 Lab IC 38 (Cal HC) : (1983) 1 LLJ 332.
The activities carried on by appellant pertaining to equipment leasing and merchant banking are
intimately connected with ‘goods’ and appellant is commercial if not trading establishment it cannot
be said that said activities would fall outside the scope of said notification dated 7-3-1962 for
covering of ‘trading and commercial’ establishment to be covered under the Act. Canbank Financial
Services Ltd. v. R.P.F. Commr., (1997) 3 LLN 575 : (1997) 2 CLR 734 (Karn)(DB).
The plea that an institution is charitable, is not relevant to determination of applicability of the Act
to such an institution. Venkataramana Dispensary v. Union of India, (1986) 2 LLN 942 (Mad) :
(1986) 2 LLJ 411.
As all the three schools viz. Nursery, Primary and High School function under same
management, there is functional integrity between them. Merely because closure of one will not
affect the other has no relevance and cannot be a criterion that the three schools are separate. As
the number of employees in the three schools together exceeeds 20, the Act is applicable. S.N.G.
English Medium School v. R.P.F. Commr., (1997) 3 LLN 585 (Karn).
Appellant contested the applicability of the Act to Jabalpur branch for a long period but ultimately
conceded its applicability when the matter came up before Supreme Court. In the peculiar
circumstances of the case, the appeal although dismissed, the Act directed to be applied the branch
in question only prospectively. Shri Mahila Griha Udyog Lijjat Papad v. Union of India, (1999) 6
SCC 38 : 1999 SCC (L&S) 1046.
It is not spelt out from the Preamble or Section 1(3)(b) that the notification can be issued only
with respect to establishments which are similar to factories. Central Government has power to issue
notification under Section 1(3)(b) regarding hospitals and make the Act applicable to them.
Christian Medical College & Brown Memorial Hospital, Ludhiana v. R.P.F. Commr., 1982 Lab IC
952 (P&H HC).
When the establishment as covered under the Act is closed down on 7-9-1988 and the last
employee left 21-4-1989, the provisions of the Act would cease to apply to the establishment after 21
-4-1989. Also in the absence of employees and no wages being paid, the provision under the Act
will be applicable. Purex Laboratories India (P) Ltd. v. R.P.F. Commr., (1998) 1 CLR 295 (Kar).
Where a factory, the addition whereof had brought the establishment within the purview of the
Act, was permanently closed down but the services of one of the employees were retained, such an
employee was entitled to the benefits of the Act. Venkatesh v. Union of India, (1987) 2 LLJ 450
(Bom)(DB).
Where an establishment to which the Act applied, was divided among the partners, the Act would
continue to apply to the part of each ex-partner even if the number of persons employed in each
part is less than 20. R.P.F. Commr. v. Ratna Enterprises, (1986) 1 LLN 857 (Kant)(DB) : (1986) 2
LLJ 137 : (1986) 68 FJR 277.
► Establishment, what is.—Solicitors' firm, held, is an ‘establishment’. M.C. Poddar v. R.P.F.
Commr., (1971) 1 LLJ 381 (Cal) : 1971 Lab IC 359 : 22 FLR 388.
A registered firm, undertaking job work in Government warehouses as an Excise Contractor, is
an ‘establishment’. Central India Excise Traders v. R.P.F. Commr., (1992) 1 LLJ 498 (MP)(DB).
Where establishments of engineers and engineering contractors exclusively engaged in building
and construction industry were exempted from the Act by a notification issued under Section 1(3)
(b), a workshop run by such an establishment for maintaining and repairing equipment essential for
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carrying on building and construction business is also entitled to exemption under the notification.
Such a workshop is not a separate establishment. [Cemindia Co. Ltd. v. Bachubhai N. Raval,
(1987) 4 SCC 38 : 1987 SCC (L&S) 357; reversing(1986) 2 LLN 896 (Bom)(DB) : 1986 Lab IC
1575 and approving W.P. No. 614 of 1967 (Cal) dt. 6-1-1970].
Stone quarry although engaged also in cutting or chipping stones to appropriate sizes either
manually or mechanically before marketing them, rightly held by High Court to be an establishment
covered by the said notification and not a factory. Lakshmani Stone Products v. Union of India,
(2001) 2 SCC 496 : 2001 SCC (L&S) 456.
► M.P. Act 20 of 1978 : Neither prevails over, nor is repugnant to the EPF & M.P. Act.—
Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (Central Act) is made
applicable to educational institution in State of M.P. with effect from 6-3-1982. State Act 20 of 1978
known as M.P. Ashahakiya Shikshan Sanstha Adhyapakka Tatha Ruya Karmacharika Sandaya
Adhiniyam, 1978 was then in existence. When demands for P.F. contribution were made, petitioner
objected to the same on the ground that State Act which was enacted later then Central Act has
received the assent of the President and as such the State Act would prevail in view of Article 254(2)
of the Constitution. Rejecting the submission it was held that there is no repugnancy in the two Acts
in so far as provident fund benefits are concerned. Even assuming that the State Act of 1978
created or affected any scheme for provident fund, the Central Act became applicable in the State
of M.P. for the first time on 6-3-1982 that is much later than the enactment of State Act 20 of 1978.
M.P. Shikshak Congress v. Regional Provident Fund Commr., (1999) 1 SCC 396.
2. Definitions.—In this Act, unless the context otherwise requires,—
16
[(a) “appropriate Government” means—
(i) in relation to an establishment belonging to, or under the control of, the
Central Government or in relation to an establishment connected with a
railway company, a major port, a mine or an oilfield or a controlled
industry, 17 [or in relation to an establishment having departments or
branches in more than one State,] the Central Government; and
(ii) in relation to any other establishment, the State Government;]
18
[(aa) “authorised officer” means the Central Provident Fund Commissioner,
Additional Central Provident Fund Commissioner, Deputy Provident Fund
Commissioner, Regional Provident Fund Commissioner or such other officer as
may be authorised by the Central Government, by notification in the Official
Gazette;]
(b) “basic wages” means all emoluments which are earned by an employee while
on duty or 19 [on leave or on holidays with wages in either case] in accordance
with the terms of the contract of employment and which are paid or payable in
cash to him, but does not include—
(i) the cash value of any food concession;
(ii) any dearness allowance (that is to say, all cash payments by whatever
name called paid to an employee on account of a rise in the cost of living),
house-rent allowance, overtime allowance, bonus, commission or any other
similar allowance payable to the employee in respect of his employment or
of work done in such employment;
(iii) any presents made by the employer;
(c) “contribution” means a contribution payable in respect of a member under a
Scheme 20 [or the contribution payable in respect of an employee to whom the
Insurance Scheme applies];
(d) “controlled industry” means any industry the control of which by the Union
has been declared by a Central Act to be expedient in the public interest;
21 [(e) “employer” means—

(i) in relation to an establishment which is a factory, the owner or occupier of

the factory, including the agent of such owner or occupier, the legal
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representative of a deceased owner or occupier and, where a person has

been named as a manager of the factory under clause (f) of sub-section (1)
of Section 7 of the Factories Act, 1948, the person so named; and
(ii) in relation to any other establishment, the person who, or the authority
which, has the ultimate control over the affairs of the establishment, and
where the said affairs are entrusted to a manager, managing director or
managing agent, such manager, managing director or managing agent;]
(f) “employee” means any person who is employed for wages in any kind of
work, manual or otherwise, in or in connection with the work of 22 [an
establishment], and who gets his wages directly or indirectly from the
employer, 23 [and includes any person—
(i) employed by or through a contractor in or in connection with the work of
the establishment;
(ii) engaged as an apprentice, not being an apprentice engaged under the
Apprentices Act, 1961, or under the standing orders of the establishment;]
24 [(ff) “exempted employee” means an employee to whom a Scheme 25 [or the

Insurance Scheme, as the case may be] would, but for the exemption granted
under 26 [* * *] Section 17, have applied;
(fff) “exempted 27 [establishment]” means 28 [an establishment] in respect of
which an exemption has been granted under Section 17 from the operation of
all or any of the provisions of any Scheme, 29 [or the Insurance Scheme, as the
case may be] whether such exemption has been granted to the 30
[establishment] as such or to any person or class of persons employed
therein;]
(g) “factory” means any premises, including the precincts thereof, in any part of
which a manufacturing process is being carried on or is ordinarily so carried
on, whether with the aid of power or without the aid of power;
(gg) [* * *]31
(ggg) [* * *]32
(h) “Fund” means the provident fund established under a Scheme;
(i) “industry” means any industry specified in Schedule I, and includes any other
industry added to the Schedule by notification under Section 4;
33 [(i-a) “Insurance Fund” means the Deposit-linked Insurance Fund established

under sub-section (2) of Section 6-C;

(i-b) “Insurance Scheme” means the Employees' Deposit-linked Insurance
Scheme framed under sub-section (1) of Section 6-C;]
[ [(i-c)] “manufacture” or “manufacturing process” means any process for
34 35

making, altering, repairing, ornamenting, finishing, packing, oiling, washing,

cleaning, breaking up, demolishing or otherwise treating or adapting any
article or substance with a view to its use, sale, transport, delivery or
disposal;]
(j) “member” means a member of the Fund;
(k) “occupier of a factory” means the person who has ultimate control over the
affairs of the factory, and, where the said affairs are entrusted to a managing
agent, such agent shall be deemed to be the occupier of the factory;
36 [(k-A) “Pension Fund” means the Employees' Pension Fund established under

sub-section (2) of Section 6-A;

(k-B) “Pension Scheme” means the Employees' Pension Scheme framed under
sub-section (1) of Section 6-A;]
37
[(ka) “prescribed” means prescribed by rules made under this Act;
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(kb) “Recovery Officer” means any officer of the Central Government, State
Government or the Board of Trustees constituted under Section 5-A, who may
be authorised by the Central Government, by notification in the Official
Gazette, to exercise the powers of a Recovery Officer under this Act;]
38 [(l) “Scheme” means the Employees' Provident Funds Scheme framed under

Section 5;]
39 [(ll) “superanuation”, in relation to an employee, who is the member of the

Pension Scheme means the attainment, by the said employee, of the age of
fifty-eight years;].
40 [(m) “Tribunal” means the Industrial Tribunal referred to in Section 7-D.]

NOTIFICATION
S.O. 796, dt. March 4, 1997.—In exercise of the powers conferred by clause (kb)
of Section 2 of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952
(19 of 1952) the Central Government hereby authorises the officers mentioned in
Column (2) of the Schedule mentioned below to exercise the powers of Recovery
Officers under the said Act for the areas mentioned in Column 3 of the said schedule in
relation to factories/establishments covered under the provisions of the said Act.
SCHEDULE
Sl. Designation of the Office Area in relation to which
No. jurisdiction to be exercised
(1) (2) (3)
1. Regional Provident Fund The State of Andhra Pradesh
Commissioners/Assistant Provident Fund and the areas of Yaman in the
Commissioners working in Andhra Pradesh territory of Pondicherry.
Region of the Employees' Provident Fund
Organisation.
2. Regional Provident Fund The State of Bihar.
Commissioners/Assistant Provident Fund
Commissioners working in Bihar Region of the
Employees Provident Fund Organisation.
3. Regional Provident Fund National Capital Territory of
Commissioners/Assistant Provident Fund Delhi.
Commissioners working in Delhi Region of the
Employees' Provident Fund Organisation.
4. Regional Provident Fund The State of Gujarat & Union
Commissioners/Assistant Provident Fund Territory of Dadra & Nagar
Commissioners working in Gujarat Region of the Haveli Daman and Diu.
Employees' Provident Fund Organisation.
5. Regional Provident Fund The State of Haryana.
Commissioners/Assistant Provident Fund
Commissioners working in Haryana Region of
the Employees' Provident Fund Organisation.
6. Regional Provident Fund The State of Karnataka.
Commissioners/Assistant Provident Fund
Commissioners working in Karnataka Region of
the Employees' Provident Fund Organisation.
7. Regional Provident Fund The State of Kerala and Union
Commissioners/Assistant Provident Fund Territory of Lakshadeep and
Commissioners working in Kerala Region of the area of Mahe in the territories
Employees' Provident Fund Organisation. of Pondicherry.
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8. Regional Provident Fund The State of Madhya Pradesh.

Commissioners/Assistant Provident Fund
Commissioners working in Madhya Pradesh
Region of the Employees' Provident Fund
Organisation.
9. Regional Provident Fund The States of Maharashtra
Commissioners/Assistant Provident Fund and Goa.
Commissioners working in Maharashtra and Goa
Regions of the Employees' Provident Fund
Organisation.
10. Regional Provident Fund The States of Assam,
Commissioners/Assistant Provident Fund Nagaland, Manipur,
Commissioners working in North Eastern Region Meghalaya, Arunachal
of the Employees' Provident Fund Organisation. Pradesh, Mizoram and Tripura.
11. Regional Provident Fund The State of Orissa.
Commissioners/Assistant Provident Fund
Commissioners working in Orissa Region of the
Employees' Provident Fund Organisation.
12. Regional Provident Fund The States of Punjab,
Commissioners/Assistant Provident Fund Himachal Pradesh and Union
Commissioners working in Punjab Region of the Territory of Chandigarh.
Employees' Provident Fund Organisation.
13. Regional Provident Fund The State of Rajasthan.
Commissioners/Assistant Provident Fund
Commissioners working in Rajasthan Region of
the Employees' Provident Fund Organisation.
14. Regional Provident Fund The State of Tamil Nadu and
Commissioners/Assistant Provident Fund the Union Territory of
Commissioners working in Tamil Nadu Region of Pondicherry and Karikkal
the Employees' Provident Fund Organisation. except area of Yaman and
Mahe.
15. Regional Provident Fund The State of Uttar Pradesh.
Commissioners/Assistant Provident Fund
Commissioners working in Uttar Pradesh Region
of the Employees' Provident Fund Organisation.
16. Regional Provident Fund The State of West Bengal and
Commissioners/Assistant Provident Fund Union Territory of Andaman &
Commissioners working in West Bengal Region Nicobar Islands and the State
of the Employees' Provident Fund Organisation. of Sikkim.
► Section 2(b) : Basic wages.—Amounts paid under a settlement between employer and
employees as wages, for a period when the employees were deemed to be on duty, held, were
basic wages within the meaning of Section 2(b). Shree Changdeo Sugar Mills v. Union of India,
(2001) 2 SCC 519 : 2001 SCC (L&S) 457.
Employments during lay off not excluded from basic wages. Joseph v. Official Liquidator, (2001)
2 LLJ 1217 : (2001) 3 LLN 1098 : (2001) 90 FLR 1141 (Ker).
The term “basic wages” does not include bonus and therefore, inam, production incentive is not
covered by the definition. Greysham & Co. v. R.P.F. Commr., 1978 Lab IC 131.
The payment for “additional working hours” within the statutory working hours, which did not
render the normal working hours very low, is not basic wages. I.T.C. Ltd. v. R.P.F. Commr., (1987)
71 FJR 298.
Ad hoc payment in terms of a settlement is not ‘basic wages’. Emoluments to constitute ‘basic
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wages’ must be earned by an employee while on duty. Basic wages are those which are paid to all
employees of a concern and are generally paid to employees of all concerns. What may be paid to
some of the employees of a concern and to all employees of some concern may be emoluments but
may not have the characteristics essential for being described as ‘basic wages’. Burmah Shell Oil
Storage & Distributing Co. of India Ltd. v. R.P.F. Commr., (1981) 2 LLJ 86 : 1980 Lab IC 1129
(Del HC).
Incentive wage is not basic wage. R. Ramanathan Chettiar Jewellers v. Reg. Commr., E.P.F.,
Madurai, (1999) 81 FLR 559 (Mad).
“Basic wages” include Incentive bonus paid to employees as a condition of service on the basis
of excess clearance of coal within the period of eight hours of work. Poompuhar Shipping
Corporation Ltd., Tuticorin v. Regional Provident Fund Commissioner, Madurai, 2004 LLR 135
(Mad).
Earned leave encashment is included as part of basic wages. Manipal Academy of Higher
Education v. P.F. Commr., (2004) 2 LLJ 35 : (2004) 100 FLR 1226 (Karn)(DB).
‘Overtime’ is something which is done not on time but thereafter. If extra work is done on time,
the same would not be overtime. For such work the workers may be entitled to extra remuneration.
Amal Kumar Ghatak v. R.P.F. Commr., (1980) 56 FJR 473 (Cal HC) : (1980) 2 LLJ 308.
Event of leave encashment being uncertain and contingent, is not universally, necessarily and
ordinarily paid to all across the board. Therefore, leave encashment is not part of basic wage for
calculation of employer's contribution towards provident fund. Manipal Academy of Higher
Education v. Provident Fund Commr., (2008) 5 SCC 428.
The basic principle as laid down in Bridge & Roofs case, AIR 1963 SC 1474 on a combined
reading of Sections 2(b) and (6) of this Act is that the test is one of universality. Where the wage is
universally, necessarily and ordinarily paid to all across the board such emoluments are basic
wages. Conversely, the payment which is available to be specially paid to those who avail of the
opportunity is not basic wages. By way of example it was held that overtime allowance, though it is
generally in force in all concerns is not earned by all employees of a concern. It is also earned in
accordance with the terms of the contract of employment but because it may not be earned by all
employees of a concern, it is excluded from basic wages. Likewise, any payment by way of a
special incentive or work is not basic wages. Manipal Academy of Higher Education v. Provident
Fund Commr., (2008) 5 SCC 428.
The term ‘basic wage’ which includes all emoluments which are earned by an employee while on
duty or on leave or on holidays with wages in accordance with the terms of the contract of
employment can only mean weekly holidays, national holidays and festival holidays, etc. Manipal
Academy of Higher Education v. Provident Fund Commr., (2008) 5 SCC 428.
► Section 2(c) : Contribution.—Contributions towards provident fund, held, is payable on
basic wages paid for a period when a workman is deemed to be on duty, as for example during a
lockout. Shree Changdeo Sugar Mills v. Union of India, (2001) 2 SCC 519 : 2001 SCC (L&S) 457.
► Section 2(e) : Employer.—In view of definition of Section 2(e) of the Act and Explanation I
to Section 405 Indian Penal Code, the Directors of company in no way can be held liable for
criminal prosecution for non-deposit of P.F. contribution of employees under the Act. B.P. Gupta v.
State of Bihar, (2000) 1 LLJ 1138 (Pat).
Where a receiver of a partnership firm was appointed under Order 40, CPC and there was no
evidence that the ultimate control of the affairs of the firm still vested in the partnership, the Receiver
and not the partnership was held to be the employer within the meaning of Section 2(e)(ii).
Provident Fund Inspector, Muvattupuzha v. Venkatachalam Chettiar, (1970) 1 LLJ 455 (Ker).
► Section 2(f) Employee.—A person is an employee if he does manual or clerical work or any
other work either in the establishment or in connection with the work of the establishment and is paid
wages for doing such work. Ratan Lal v. R.P.F. Commr., 1977 Lab IC 1765 (Del).
A person should be employed in or in connection with the work of establishment. Every
employment must rest on the relationship of master and servant and for deciding the existence of
such relationship the test of control is not the sole criterion. Mysore State Coop. Printing Works v.
R.P.F. Commr., 1976 Lab IC 1307 (Kar).
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The managing director or the director cannot be treated as employees of the company. Sanatan
Ghosh v. R.P.F. Commr., (1991) 2 LLJ 466 : (1990) 2 LLN 718 (Cal).
A partner cannot be said to be an employee of partnership firm even though he is getting salary
from the firm. S.G. Tin Printers (P) Ltd. v. R.P.F. Commissioner, (2001) 1 LLJ 628 : (2001) 1 CLR
477.
Retainers being paid wages for the work of the petitioner establishment are employees. Gain
Financial Consultants v. R.P.F. Commissioner, (2001) 4 LLN 273 : (2001) 2 LLJ 1050 : (2001) 90
FLR 1096 (Bom).
Sons being paid wages are employees. Goverdhanlal Purohit v. R.P.F. Commr., (1993) 67 FLR
450 : (1994) 2 LLN 1359 : (1994) 2 CLR 880 (Raj).
The expression “in connection with” is to be interpreted in a broad sense so as to have some
connection, direct or indirect, with the employer's establishment. A person doing Liaison Officer's
work in Delhi for an establishment located in Vijayawada is an ‘employee’ of the establishment.
South India Research Institute v. R.P.F. Commr., (1981) 59 FJR 160 (AP HC).
Even if the person concerned has been employed through a contract in or in connection with the
work of establishment, he would yet fall within the description of employee within the meaning of the
Act. Even if a person is allowed to work : (1) at his own place and/or (2) at the hours of his own
choice and/or (3) for someone else the master-servant relationship does not cease. Satish Plastics
v. R.P.F. Commr., (1981) 2 LLJ 277 (Guj HC).
Women coming to a charitable trust to manufacture eatables out of raw materials supplied by the
trust and paid at piece-rate are nevertheless employees. Shree Kutchi Visha Oshwal Mahila
Mandal v. Union of India, (1993) 1 LLJ 77 : 1992 Lab IC 1449 : (1992) 1 CLR 805 (Bom).
Definition of ‘employee’ embraces a part-time employee as also an employee who is engaged for
any work in the establishment which may not necessarily be connected with the work of the
establishment. Rly. Employees' Coop. Banking Society Ltd. v. Union of India, 1980 Lab IC 1212
(Raj HC).
Trainees were ‘apprentices’ engaged under the “Standing Orders” of the establishment are not
employees. Regional Provident Fund Commissioner, Mangalore v. Central Arecanut & Coca
Marketing and Processing Coop. Ltd., (2006) 2 SCC 381.
Home workers as covered under the Beedi and Cigar Workers (Conditions of Employment) Act
will be covered under the EPF and Miscellaneous Provisions Act. Bagi Beedi Factory v. Appellate
Authority, (1997) 77 FLR 971 (Kant).
Persons collecting and returning raw material on consideration cannot be covered under the
Employees' Provident Funds and Miscellaneous Provisions Act. Punjabi Khadi Mandal v. R.P.F.
Commr., (1997) 1 LLN 480 (P&H).
A person employed as a temporary substitute for a short period is not an employee. Kweens Bar
& Restaurant v. R.P.F. Commr., (1992) 2 CLR 909 : (1992) 65 FLR 492 (All).
The Government of India, by certain Notifications, extended the application of the Act and E.P.F.
Scheme to beedi industry. It was held that the workers engaged by the beedi manufacturers directly
or through contractors for rolling beedi at home, subject to rejection of defective beedis by the
manufacturers, were “employees” and were rightly covered by the Act and the scheme. P.M. Patel
v. Union of India, (1986) 1 SCC 32 : 1986 SCC (L&S) 155. Non-fixation of any date of retirement
was immaterial for implementation of the scheme to home workers. Ibid.
Employees working in two different establishments, though in the same building, and carried on
by two different persons cannot be clubbed together to attract the application of the Act. K.V.
Ratnam v. Govt. of India, (1987) 2 LLN 239 (AP) : 1987 Lab IC 1288.
Establishment of 22 tenants working as diamond cutters/polishers in the same building will not be
clubbed for provident fund purposes. Harshad Kumar M. Patel v. K.C.D. Gangawani, (1997) 1 LLJ
895 : (1997) 1 CLR 857 : (1997) 2 LLN 220 (Guj).
Employees not appointed as casual labour do not become so merely because the period of
contract was for limited periods of months. Swami v. R.P.F. Commr., (1987) 1 LLN 94 (AP)(DB) :
1987 Lab IC 719.
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► Pigmy agents of Bank..—Pigmy agents being paid commission on their collection but no
liberty was given to them to do any other business during their continuance in employment of Bank.
Wages paid to them as commission would be termed as basic wages under Section 2(b) of the Act,
1952 and they would be covered under Section 2(s) of the Industrial Disputes Act, hence, Act of
1952 applies to them, Pachora Peoples' Cooperative Bank Ltd. v. Employees Provident Fund
Organisation, 2017 SCC OnLine Bom 29.
► Section 2(g) : Factory.—Publication and Press Departments of Andhra and Osmania
Universities are factories within the meaning of Section 2(g). Andhra University v. R.P.F. Commr.
of A.P., (1985) 4 SCC 509 : 1986 SCC (L&S) 134.
► Any premises including the precincts thereof, Meaning of.—The shop, and the service-
station, half a mile away cannot be deemed to be in precincts of the premises in which the
manufacturing of bodies for buses, etc., goes on, when there is no connection between the two
premises except that of ownership. The petitioners' shop where cars are sold should not be held to
form one premises along with the factory half a mile away. Metro Motors (P) Ltd. v. R.P.F.
Commr., Punjab, PLR 61 P&H 160 : (1959) 1 Lab LJ 56 : AIR 1959 Punj 89.
► Section 2 (i-c) : Manufacture.—Printing of text books, journals, registers, forms and various
forms of stationery in Publication and Press Departments of Andhra and Osmania Universities
constitutes ‘manufacture’ within the meaning of Section 2(i-c). Andhra University v. R.P.F. Commr.
of A.P., (1985) 4 SCC 509 : 1986 SCC (L&S) 134.
In the definition there is no indication that the meaning of the word ‘manufacture’ or
‘manufacturing process’ should be applied only when an establishment under the same employer
manufactures an article and for that purpose carries on the entire manufacturing process. S.S.
Mussadi v. R.P.F. Commr., 1978 Lab IC 1401 (Cal).
Where the petitioner company maintained a workshop for repairing and servicing of cars and
dealt also in motor accessories, cars, trucks, etc., the activity of the petitioner comes within the
expression “manufacture” in Section 2(i-c), read with the Explanation in Schedule I. Lawly Sen &
Co. v. R.P.F. Commr. of Bihar, (1959) 1 Lab LJ 272 : 1958 BLJR 722 : AIR 1959 Pat 271. It is held
that even though the goods are only reconditioned at the factory and only remuneration for repair is
charged, nevertheless as it treats the goods bought by other people for the purpose of repair with a
view that the worn-out parts may ultimately be put to use, metallizing of worn-out parts will fall within
the description of business mentioned in Schedule I. Metallizing Corpn. (P) Ltd. v. R.P.F. Commr.,
West Bengal, (1964) 9 FLR 253 (Cal).
► “Excluded employees”.—Expression “the fund” occurring in Para 2(f) as well as in Paras
26 and 69 makes it clear that reference therein is only to fund created under the 1952 Scheme and
not any fund. Thus, to be “excluded employee”, employee must have been member of fund
established under the 1952 Scheme who had withdrawn full amount of his accumulations on
retirement after attaining age of 55 yrs. Retired railway employees who had withdrawn their
accumulations in General Provident Fund or any other Fund of which they were members, could not
be treated as “excluded employees” for purpose of the 1952 Scheme since such withdrawal was not
from the 1952 Scheme because they were never members of said Scheme. Relaxation cannot be
granted in relation to employee who was earlier member of other fund but later joins establishment
where he would be entitled to membership of fund created under the 1952 Scheme, Modern
Transportation Consultation Services (P) Ltd. v. Provident Fund Commr., (2020) 11 SCC 568.
41
[2-A. Establishment to include all departments and branches.—For the removal of
doubts, it is hereby declared that where an establishment consists of different
departments or has branches, whether situate in the same place or in different places,
all such departments or branches shall be treated as parts of the same establishment.]
► Scope.—The insertion of Section 2-A merely clarifies the position that the Act applies to
composite factories and does not mean that before its insertion the position was somewhat different.
Union of India v. Ogale Glass Works, (1971) 2 SCC 678.
► Applicability.—Company having export and import business of non-ferrous metals with head
office at Madras and a factory for rolling non-ferrous metals situated in another place—Held, Act
applicable to the workers of the factory—However, if any employee of the Madras head office is not
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connected with the factory, the R.P.F. Commissioner should exclude him. P.S.N.S. Ambalavana
Chettiar v. R.P.F. Commr., AIR 1970 Mad 194 : (1970) 1 LLJ 296 (Mad).
► Clubbing of different units.—To decide whether different units are part of the same
establishment, court has to assess the extent of functional integrity between them and also whether
one unit can exist conveniently and reasonably without the other. Noor Niwas Nursery Public
School v. R.P.F. Commr., (2001) 1 SCC 1.
Mere common ownership of two establishments will not justify their clubbing under the Act.
Devesh Sandeep Associates v. R.P.F. Commr., (1997) 1 LLJ 1167 : (1997) 2 LLN 867 : (1997) 1
CLR 273 (Kant).
Clubbing of school of speech and its branches as part of the same establishment will be justified
since the petitioner had got full control over the branches and there is no independence and
financial integrality between the petitioner and the branches. E. Gajendran v. R.P.F. Commr.,
(1997) 2 CLR 1193 (Kant).
► Claim for exemption.—In Shree Vishal Printers Ltd. v. Provident Fund Commr., (2019) 9
SCC 508, there was denial of exemption on ground that the three establishments viz. (i) BCCL,
Jaipur (ii) TPHL, Jaipur and (iii) SVPL, Jaipur were part of same establishment i.e. BCCL, Mumbai.
BCCL, Jaipur is not a separate entity but part of parent Company BCCL, Mumbai directly. It was
held that mere location of departments and branches in different cities inconsequential, hence, no
exemption can be granted to BCCL, Jaipur. Further held, as far as TPHL, Jaipur and SVPL, Jaipur
are concerned applicable test for determining one establishment would be functional integrality or
general unity of purpose and not test of unity of ownership, management and control. Further,
business model of outsourcing not being prevalent in relevant period said principle inapplicable for
testing nature of linkage. Moreover nature of agreement provided that said units would make
available both space and staff for benefit of BCCL, Mumbai and expenses of establishment were
also to be borne by them. Beside BCCL, Mumbai was issuing orders on their letter pads. Fact that
there was no commonality of Directors, shareholders, no financial unity, separate balance sheets as
well as profit and loss accounts, independent employees with no transfer inter se, is
inconsequential. Said three establishments were effectively part of same parent Company and
cannot be granted exemption from applicability of 1952 Act which is a beneficial legislation.
42
[3. Power to apply Act to an establishment which has a common provident fund
with another establishment.—Where immediately before this Act becomes applicable
to an establishment there is in existence a provident fund which is common to the
employees employed in that establishment and employees in any other establishment,
the Central Government may, by notification in the Official Gazette, direct that the
provisions of this Act shall also apply to such other establishment.]
► Applicability of Act.—Where after death of the owner of an establishment, a partition took
place between his son and two sisters resulting in cessation of the establishment by disruption into
three separate establishments, each one having less than 20 workers, the Act will not apply. K.M.
Mohd. Kutti v. R.P.F. Commr., (1968) 2 LLJ 466 (Ker) : 17 FLR 456.
4. Power to add to Schedule I.—(1) The Central Government may, by notification in
the Official Gazette, add to Schedule I any other industry in respect of the employees
whereof it is of opinion that a provident fund scheme should be framed under this Act,
and thereupon the industry so added shall be deemed to be an industry specified in
Schedule I for the purposes of this Act.
(2) All notifications under sub-section (1) shall be laid before Parliament, as soon as
may be, after they are issued.
► Beedi Industry.—G.S.R. 660 dated May 17, 1977 adding beedi industry to Schedule I and
G.S.R. 677 dated May 23, 1977 amending the E.P.F. Scheme so as to bring the industry within the
purview of the scheme were not hit by Articles 14, 19(1)(g) and 31. P.M. Patel v. Union of India,
(1986) 1 SCC 32 : 1986 SCC (L&S) 155.
5. Employees' Provident Fund Schemes.—43 [(1)] The Central Government may, by
notification in the Official Gazette, frame a Scheme to be called the Employees'
Provident Fund Scheme for the establishment of provident funds under this Act for
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employees or for any class of employees and specify the 44 [establishments] or class of
45 [establishments] to which the said Scheme shall apply 46 [and there shall be
established, as soon as may be after the framing of the Scheme, a Fund in accordance
with the provisions of this Act and the Scheme].
47
[(1-A) The Fund shall vest in, and be administered by, the Central Board
constituted under Section 5-A.
(1-B) Subject to the provisions of this Act, a Scheme framed under sub-section (1)
may provide for all or any of the matters specified in Schedule II.]
48 [(2)
A Scheme framed under sub-section (1) may provide that any of its
provisions shall take effect either prospectively or retrospectively on such date as may
be specified in this behalf in the Scheme.]
► Constitutionality.—Delegation of power under Section 5 to frame the scheme is not ultra
vires the Act or Article 14 of the Constitution of India. Cotton Corpn. of India v. Union of India,
(1993) 1 LLN 311 : (1993) 1 LLJ 1015 : 1993 Lab IC 21 (Raj)(DB).
► Scheme : Applicability.—A scheme framed under Section 5 would not apply to casual
employees. Cotton Corpn. of India v. Union of India, (1993) 1 LLN 311 : (1993) 1 LLJ 1015 : 1993
Lab IC 21 (Raj)(DB).
► Claim : Nature of.—Claim to credit in provident fund account is an actionable claim. Sunrise
Associates v. Govt. of NCT of Delhi, (2006) 5 SCC 603.
► Employers' duty to contribute—absence of demand no waiver.—T.N. Electricity Board
was not allowed to avoid payment of special contribution to Provident Fund under their own
Provident Fund Regulations on the pretext that it was gratuity payable under the Payment of Gratuity
Act, 1972. Katheeja Bai v. Superintending Engineer, (1984) 3 SCC 518 : 1984 SCC (L&S) 564.
Paragraph 30 of the scheme would show that it is the employer who is to make contribution both with
regard to his share and with regard to the share of the employee. He can, under Paragraph 32,
recover the amount of the employee's contribution from the employee. There is thus a duty cast
upon the employer to contribute both the shares i.e., his share as also that of the employee.
Therefore, because no demand for contribution was made for about three years, the demand will not
be deemed to have been waived by the Regional Provident Fund Commissioner. N.K. Industries (P)
Ltd., Kanpur v. R.P.F. Commr., U.P., 1958 All LJ 248 : 1958 All WR (HC) 325 : AIR 1958 All 474 :
(1958) 2 LLJ 19.
In view of Para 69(1)(a) of the Employees' Provident Funds Scheme, 1952, the employer is not
liable to remit provident fund dues in respect of the employees who were, after retiring and
withdrawing their provident dues, reappointed to do some job as per their convenience and subject
to their health. Bombay Printers Ltd. v. Union of India, (1992) 1 LLJ 816 : (1991) 63 FLR 106
(Bom).
► Delay in Payment of P.F.—Invocation of the provisions of Consumer Protection Act, 1986,
permissible against Provident Fund Commissioner by member-employee for delay in payment of
Provident Fund under EPF Scheme. Regional Provident Fund Commissioner v. Shiv Kumar Joshi,
(2000) 1 SCC 98.
► Pension and Provident Fund.—Pension is payable periodically as long as pensioner is alive
whereas CPF is paid only once on retirement. On receipt of CPF amount, relationship between
employee and employer ceases to exist without leaving any further legal right or obligation qua each
other, PEPSU RTC v. Mangal Singh, (2011) 11 SCC 702 : (2011) 2 SCC (L&S) 322.
49
[5-A. Central Board.—(1) The Central Government may, by notification in the
Official Gazette, constitute with effect from such date as may be specified therein, a
Board of Trustees for the territories to which this Act extends (hereinafter in this Act
referred to as the Central Board) consisting of the following 50 [persons as members],
namely:—
(a) 51 [a Chairman and a Vice-Chairman] to be appointed by the Central
Government;
52
[(aa) the Central Provident Fund Commissioner, ex officio;]
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(b) not more than five persons appointed by the Central Government from
amongst its officials;
(c) not more than fifteen persons representing Governments of such States as
the Central Government may specify in this behalf appointed by the Central
Government;
(d) 53 [ten persons] representing employers of the establishment to which the
Scheme applies, appointed by the Central Government after consultation with
such organisations of employers as may be recognised by the Central
Government in this behalf; and
(e) 54 [ten persons] representing employees in the establishments to which the
Scheme applies, appointed by the Central Government after consultation with
such organisations of employees as may be recognised by the Central
Government in this behalf.
(2) The terms and conditions subject to which a member of the Central Board may
be appointed and the time, place and procedure of the meetings of the Central Board
shall be such as may be provided for in the Scheme.
(3) The Central Board shall 55 [, subject to the provisions of Section 6-A] 56 [and
Section 6-C], administer the fund vested in it in such manner as may be specified in
the Scheme.
(4) The Central Board shall perform such other functions as it may be required to
perform by or under any provisions of the Scheme 57 [, the [Pension]58 Scheme and the
Insurance Scheme].
59 [(5)
The Central Board shall maintain proper accounts of its income and
expenditure in such form and in such manner as the Central Government may, after
consultation with the Comptroller and Auditor-General of India, specify in the Scheme.
(6) The accounts of the Central Board shall be audited annually by the Comptroller
and Auditor-General of India and any expenditure incurred by him in connection with
such audit shall be payable by the Central Board to the Comptroller and Auditor-
General of India.
(7) The Comptroller and Auditor-General of India and any person appointed by him
in connection with the audit of the accounts of the Central Board shall have the same
rights and privileges and authority in connection with such audit as the Comptroller
and Auditor-General has, in connection with the audit of Government accounts and, in
particular, shall have the right to demand the production of books, accounts,
connected vouchers, documents and papers and inspect any of the offices of the
Central Board.
(8) The accounts of the Central Board as certified by the Comptroller and Auditor-
General of India or any other person appointed by him in this behalf together with the
audit report thereon shall be forwarded to the Central Board which shall forward the
same to the Central Government along with its comments on the report of the
Comptroller and Auditor-General.
(9) It shall be the duty of the Central Board to submit also to the Central
Government an annual report of its work and activities and the Central Government
shall cause a copy of the annual report, the audited accounts together with the report
of the Comptroller and Auditor-General of India and the comments of the Central
Board thereon to be laid before each House of Parliament.]
60 [5-AA. Executive Committee.—(1) The Central Government may, by notification in

the Official Gazette, constitute, with effect from such date as may be specified therein,
an Executive Committee to assist the Central Board in the performance of its
functions.
(2) The Executive Committee shall consist of the following persons as members,
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namely:—
(a) a Chairman appointed by the Central Government from amongst the
members of the Central Board;
(b) two persons appointed by the Central Government from amongst the persons
referred to in clause (b) of sub-section (1) of Section 5-A;
(c) three persons appointed by the Central Government from amongst the
persons referred to in clause (c) of sub-section (1) of Section 5-A;
(d) three persons representing the employers elected by the Central Board from
amongst the persons referred to in clause (d) of sub-section (1) of Section 5-
A;
(e) three persons representing the employees elected by the Central Board from
amongst the persons referred to in clause (e) of sub-section (1) of Section 5-
A;
(f) the Central Provident Fund Commissioner, ex officio.
(3) The terms and conditions subject to which a member of the Central Board may
be appointed or elected to the Executive Committee and the time, place and procedure
of the meetings of the Executive Committee shall be such as may be provided for in
the Scheme.]
61 5-B. State Board.—(1) The Central Government may, after consultation with the

Government of any State, by notification in the Official Gazette, constitute for that
State a Board of Trustees (hereinafter in this Act referred to as the State Board) in
such manner as may be provided for in the Scheme.
(2) A State Board shall exercise such powers and perform such duties as the
Central Government may assign to it from time to time.
(3) The terms and conditions subject to which a member of a State Board may be
appointed and the time, place and procedure of the meetings of a State Board shall be
such as may be provided for in the Scheme.
62 5-C. Board of Trustees to be body corporate.—Every Board of Trustees constituted

under Section 5-A or Section 5-B shall be a body corporate under the name specified
in the notification constituting it, having perpetual succession and a common seal and
shall by the said name sue and be sued.
63
5-D. Appointment of officers.—(1) The Central Government shall appoint a Central
Provident Fund Commissioner who shall be the Chief Executive Officer of the Central
Board and shall be subject to the general control and superintendence of that Board.
(2) The Central Government may also appoint 64 [a Financial Adviser and Chief
Accounts Officer] to assist the Central Provident Fund Commissioner in the discharge
of his duties.
(3) The Central Board may appoint 65 [, subject to the maximum scale of pay, as
may be specified in the Scheme, as many Additional Central Provident Fund
Commissioners, Deputy Provident Fund Commissioners, Regional Provident Fund
Commissioners, Assistant Provident Fund Commissioners and] such other officers and
employees as it may consider necessary for the efficient administration of the Scheme
66 [, the [Pension]67 Scheme and the Insurance Scheme].

(4) No appointment to 68 [the post of the Central Provident Fund Commissioner or

an Additional Central Provident Fund Commissioner or a Financial Adviser and Chief
Accounts Officer or any other post under the Central Board carrying a scale of pay
equivalent to the scale of pay of any Group ‘A’ or Group ‘B’ post under the Central
Government] shall be made except after consultation with the Union Public Service
Commission:
Provided that no such consultation shall be necessary in regard to any such
appointment—
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(a) for a period not exceeding one year; or

(b) if the person to be appointed is at the time of his appointment—
(i) a member of the Indian Administrative Service, or
(ii) in the service of the Central Government or a State Government or the
Central Board in a 69 [Group ‘A’ or Group ‘B’] post.
(5) A State Board may, with the approval of the State Government concerned,
appoint such staff as it may consider necessary.
(6) The method of recruitment, salary and allowances, discipline and other
conditions of service of the Central Provident Fund Commissioner, 70 [and the Financial
Adviser and Chief Accounts Officer] shall be such as may be specified by the Central
Government and such salary and allowances shall be paid out of the Fund.
71 [(7)(a) The method of recruitment, salary and allowances, discipline and other

conditions of service of the Additional Central Provident Fund Commissioner, Deputy

Provident Fund Commissioner, Regional Provident Fund Commissioner, Assistant
Provident Fund Commissioner and other officers and employees of the Central Board
shall be such as may be specified by the Central Board in accordance with the rules
and orders applicable to the officers and employees of the Central Government
drawing corresponding scales of pay:
Provided that where the Central Board is of the opinion that it is necessary to make
a departure from the said rules or orders in respect of any of the matters aforesaid, it
shall obtain the prior approval of the Central Government.
(b) In determining the corresponding scales of pay of officers and employees under
clause (a), the Central Board shall have regard to the educational qualifications,
method of recruitment, duties and responsibilities of such officers and employees
under the Central Government and in case of any doubt, the Central Board shall refer
the matter to the Central Government whose decision thereon shall be final.]
(8) The method of recruitment, salary and allowances, discipline and other
conditions of service of officers and employees of a State Board shall be such as may
be specified by that Board, with the approval of the State Government concerned.
► Ex post facto approval.—The requirement of prior approval under the proviso to Section 5-
D(7)(a) in cases where there is deviation from rule of granting promotion up to the prescribed
percentage of the quota giving 2 years' additional benefit to the Upper Division Clerks, is mandatory.
Hence, ex post facto approval not sufficient. Union of India v. Vinod Kumar, (1996) 10 SCC 78 :
1996 SCC (L&S) 1345.
72 [5-DD. Acts and proceedings of the Central Board or its Executive Committee or

the State Board not to be invalidated on certain grounds.—No act done or proceeding
taken by the Central Board or the Executive Committee constituted under Section 5-
AA or the State Board shall be questioned on the ground merely of the existence of
any vacancy in, or any defect in the constitution of, the Central Board or the Executive
Committee or the State Board, as the case may be.]
73
[5-E. Delegation.—74 [The Central Board may delegate to the Executive Committee
or to the Chairman of the Board or to any of its officers and a State Board may
delegate to its Chairman or to any of its officers], subject to such conditions and
limitations, if any, as it may specify, such of its powers and functions under this Act as
it may deem necessary for the efficient administration of the Scheme 75 [, the
[Pension]76 Scheme and the Insurance Scheme].]
6. Contributions and matters which may be provided for in Schemes.— [* * *]77
The contribution which shall be paid by the employer to the Fund shall be [ten per
cent]78 of the basic wages, 79 [dearness allowance and retaining allowance (if any)], for
the time being payable to each of the employees 80 [(whether employed by him directly
or by or through a contractor)], and the employee's contribution shall be equal to the
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contribution payable by the employer in respect of him and may, 81 [if any employee so
desires, be an amount exceeding [ten per cent]82 of his basic wages, dearness
allowance and retaining allowance (if any), subject to the condition that the employer
shall not be under an obligation to pay any contribution over and above his
contribution payable under this section]:
[ [Provided that in its application to any establishment or class of establishments
83 84

which the Central Government, after making such enquiry as it deems fit, may, by
notification in the Official Gazette specify, this section shall be subject to the
modification that for the words [ten per cent]85 , at both the places where they occur,
the words 86 [twelve per cent] shall be substituted : ]
Provided further that]87 where the amount of any contribution payable under this
Act involves a fraction of a rupee, the Scheme may provide for the rounding off of such
fraction to the nearest rupee, half of a rupee or quarter of a rupee.
Explanation88 [1].—For the purposes of this 89 [section] dearness allowance shall be
deemed to include also the cash value of any food concession allowed to the employee.
90 [Explanation 2.—For the purposes of this 91 [section] “retaining allowance” means

an allowance payable for the time being to an employee of any factory or other
establishment during any period in which the establishment is not working, for
retaining his services.]
[* * *]92
NOTIFICATIONS
(1)
LIST OF INDUSTRIES/CLASSES OF ESTABLISHMENTS IN RESPECT OF WHICH
THE STATUTORY RATE HAS BEEN ENHANCED UNDER THE FIRST PROVISO TO
SECTION 6
Important Note.—Notification below though repealed w.e.f. 1-5-1997 by Noti. No.
S.O. 320(E) dt. 9-4-1997 is being published here for its historical value. See this
repealing notification below.
S.O. 360(E), dated 17th May, 1989.93 —In exercise of the powers conferred by
the first proviso to Section 6 of the Employees' Provident Funds and Miscellaneous
Provisions Act, 1952 (19 of 1952), the Central Government hereby specifies, with
effect from the 1st day of June, 1989, every establishment in the industries specified
in the Schedule annexed hereto and the classes of establishments specified in the said
Schedule, as the establishments and classes of establishments to which the said
proviso shall apply:
Provided that nothing contained in this notification shall apply to:—
(i) any establishment in which less than 50 persons are employed;
94 [(ii) any sick industrial company, as defined in clause (o) of sub-section (1) of

Section 3 of the Sick Industrial Companies (Special Provisions) Act, 1985 (1 of

1986), and declared as such by the Board for Industrial and Financial
Reconstruction established under Section 4 of that Act, for the period
commencing on and from the date of registration of the reference in the board
and ending either on the date by which the net worth of the said company
becomes positive in terms of the orders passed under sub-section (2) of Section
17 or on the last date of implementation of the scheme sanctioned under Section
18 of the Act, as the case may be;]
95 [(iii) any other establishment which has at the end of any financial year
accumulated losses equal to or exceeding its entire net worth, that is, the sum
total of paid-up capital and free reserves and has also suffered cash losses in
such financial year and the financial year immediately preceding such financial
year.]
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Explanation.—For the purposes of clause (iii), “Cash loss” means loss as computed
without providing for depreciation.
SCHEDULE
NAME OF INDUSTRY ENGAGED IN THE MANUFACTURE OF THE FOLLOWING PRODUCTS
OR CLASS OF ESTABLISHMENTS
Sl. No.
1. Cement.
2. Cigarettes.
3. Electrical, mechanical or general engineering products.
4. Iron and Steel.
5. Matches [other than hand-made matches.]96
6. Edible oils and fats, including vanaspati.
7. Sugar.
8. Rubber and rubber products.
9. Electricity including the generation, transmission and distribution thereof.
10. Tea.
11. Printing including the process of composing types for printing, printing by
letterpress, lithography, photogravure or other similar process or bookbinding.
12. Glass.
13. Stoneware pipes.
14. Sanitarywares.
15. Electrical porcelain insulators of high and low tension.
16. Refractories.
17. Tiles.
18. Heavy and fine chemicals including the following:
(a) Fertilisers;
(b) Turpentine;
(c) Resin;
(d) Medical and pharmaceutical preparations;
(e) Toilet preparations;
(f) Soaps;
(g) Inks;
(h) Intermediates, dyes, colour, lacs and toners;
(i) Fatty acids; and
(j) Oxygen, acetylene and carbon dioxide gases.
19. Indigo.
20. Lac including shellac.
21. Non-edible vegetable and animal oils and fats.
22. Mineral oil refining.
23. Industrial and power alcohol.
97 [24. Asbestos cement sheets.]

25. Biscuit making industry, including composite units making biscuits and
products, such as bread, confectionery and milk powder.
26. Mica.
27. Plywood.
28. Automobile repairing and servicing.
29. Rice milling.
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30. Flour milling.

31. Dal milling.
32. Starch.
33. Petroleum or natural gas exploration, prospecting, drilling, production or
refining.
34. Leather and leather products.
35. Stoneware Jars.
36. Crockery.
37. Fruit and vegetable preservation industry, that is to say, any industry which is
engaged in the preparation or production of any of the following articles, namely:
(i) canned and bottled vegetables;
(ii) canned and bottled fruits and pulps;
(iii) frozen fruits and vegetables;
(iv) jams, jellies and marmalades;
(v) tomato products, ketchups and sauces;
(vi) squashes, crushes, cordials and ready-to-serve beverages or any other
beverages containing fruit juice or fruit pulp;
(vii) preserved, candied and crystallised fruits and peels;
(viii) chutneys;
(ix) any other unspecified item relating to the preservation or canning of fruits
and vegetables.
38. Confectionery.
39. Buttons.
40. Brushes.
41. Plastic and plastic products.
42. Stationery products.
43. Aerated water, soft drinks or carbonated water.
44. Distilling and rectifying of spirits (not falling under industrial and power alcohol)
and blending of spirits.
45. Paint and varnish.
46. Bone crushing.
47. Pickers.
48. Milk and milk products.
49. Non-ferrous metals and alloy in the form of ingots.
50. Stemming, redrying, handling, sorting, grading or packing, of tobacco leaf.
51. Agarbattee (including dhoop and dhoop battee).
52. Tobacco Industry that is an industry engaged in the manufacturing of cigars,
zarda, snuff, quivam and guraku from tobacco.
53. Paper including hand-made paper and other paper products.
54. Licensed salt.
55. Linoleum and Indoleum.
56. Explosives.
57. Fireworks and percussion cap works.
58. Tent making.
59. Ferro-manganese.
60. Ice and ice cream.
61. Winding of thread and yarn reeling.
62. Beer manufacturing.
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63. Ferro Chrome.

64. Diamond cutting.
65. Myrobalan extract powder, myrobalan extract solid and vegetable tannin
blended extract.
66. Plantations:
(a) Tea (other than tea plantations in the State of Assam);
(b) Coffee;
(c) Cardamom;
(d) Pepper; and
(e) Rubber.
67. Mines:
(a) Bauxite;
(b) China Clay;
(c) Chromite;
(d) Diamond;
(e) Dolomite;
(f) Graphite;
(g) Iron Ore;
(h) Lignite;
(i) Limestone;
(j) Magnesite;
(k) Manganese; and
(l) Mica.
68. Coffee curing establishments.
69. Newspaper establishments, as defined in the Working Journalists (Conditions of
Service and Miscellaneous Provisions) Act, 1955.
70. Road motor transport establishments.
71. Cane farms, owned by the owner or occupier of a sugar factory or cultivated by
such owner or occupier or any person on his behalf.
72. Hotels.
73. Restaurants.
74. Establishments engaged in the storage or transport or distribution of petroleum
or natural gas or products of either petroleum or natural gas.
75. Cinemas including preview theatres, film studios, film production concerns,
distribution concerns dealing with exposed films and film processing laboratories.
76. Trading and Commercial establishments engaged in the purchase, sale or
storage of any goods, including establishments of exporters, importers,
advertisers commission agents and brokers and commodity and stock exchanges,
but not including banks or warehouses established under any Central or State
Act.
77. Establishments engaged in the processing or treatment of wood including
manufacture of hardboard or chipboard, jute or textile wooden accessories, cork
products, wooden furniture, wooden sports goods, cane or bamboo products,
wooden battery separators.
78. Saw Mills, wood seasoning kilns, wood preservation plants and wood workshops.
79. Laundry and laundry services.
80. Theatres where dramatic performances, or other forms of entertainments are
held and where payment is required to be made for admission as audience or
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spectators.
81. Societies, club or associations which provide board or lodging or both or facility
for amusement or any other service to any of their members or to any of their
guests on payment.
82. Companies, Societies, Associations, Clubs or Troupes which give any exhibition
of acrobatic or other performances or both, in any arena circular or otherwise or
perform or permit any other form of entertainment in any place, other than a
theatre and require payment for admission into such exhibition or entertainment
as spectators or audience.
83. Canteens.
84. Attorneys, as defined in the Advocates Act, 1961 (25 of 1961).
85. Chartered or registered accountants, as defined in Chartered Accountants Act,
1949 (38 of 1949).
86. Cost and Work Accountants within the meaning of the Cost and Works
Accountants Act, 1959 (23 of 1959).
87. Engineer and engineering contractors, not being exclusively engaged in building
and construction industry.
88. Architects.
89. Medical practitioners and medical specialists.
90. Travel agencies engaged in (i) booking of international air and sea passages and
other travel arrangement, (ii) booking of internal air and mail passages and other
travel arrangements, and (iii) forwarding and clearing of cargo from and to
overseas and within India.
91. Forwarding agencies engaged in the collection, packing, forwarding or delivery
of any goods including car loading, break-bulk service and foreign freight service.
92. Stone quarries producing roof and floor slabs dimension stones, monumental
stones and mosaic chips.
93. Banks doing business in one State or Union Territory and having no branches or
departments outside the State or Union Territory.
94. Establishments engaged in sorting, clearing and testing of cotton waste
industry.
95. Garments making factories.
96. Establishments which are factories engaged in the manufacture of glue and
gelatine.
97. Establishments engaged in fish processing and non-vegetable food preservation
industry including bacon factories and pork processing plants.
98. Financial establishments (other than banks, doing business in more than one
State or Union Territory, Unit Trust of India, Agricultural Refinance Corporation,
Industrial Development Bank of India, Industrial Finance Corporation of India
and State Finance Corporations) engaged in the activities of borrowing, lending,
advancing of money and dealing with other monetary transactions with a view to
earn interest.
99. 98 [Textiles (made wholly or in part of cotton or wool or silk whether natural or
artificial).]
(2)
S.O. 320(E), dated April 9, 1997.—In exercise of the powers conferred by the
first proviso to Section 6 of the Employees' Provident Funds and Miscellaneous
Provisions Act, 1952 (19 of 1952) and in supersession of the notifications specified in
Schedule I to this notification except as respects things done or omitted to be done
before such supersession, the Central Government after making necessary inquiry into
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the matter hereby specifies with effect from the first day of May, 1997 every
establishment and class of establishments other than those specified in Schedule II,
to which the said proviso shall apply, the words “eight and one-third per cent at both
the places where they occur, the words “ten per cent” shall be substituted.
SCHEDULE I
(i) S.O. No. 360 dated the 17th May, 1989
(ii) S.O. No. 1837 dated the 29th June, 1990
(iii) S.O. No. 627(E) dated the 31st August, 1994
(iv) S.O. No. 126(E) dated the 1st March, 1995
SCHEDULE II
Establishments to which the first proviso to Section 6 shall not apply:
(i) Any establishment in which less than twenty persons are employed;
(ii) Any sick industrial company as defined in clause (o) of sub-section (1) of
Section 3 of the Sick Industrial Companies (Special Provisions) Act, 1985 (1 of
1986) and which has been declared as such by the Board for Industrial and
Financial Reconstruction established under Section 4 of the Act, for the period
commencing on and from the date of registration of the reference in the Board
and ending either on the date by which the net worth of the said company
becomes positive in terms of the orders passed under sub-section (2) of Section
17 of that Act or on the last date of implementation of the scheme sanctioned
under Section 18 of that Act;
(iii) Any establishment which has at the end of any financial year accumulated
losses equal to or exceeding its entire net worth that is, the sum total of paid-up
capital and free reserves and has also suffered cash losses in such financial year
and the financial year immediately preceding such financial year.
Explanation.—For the purposes of clause (iii) “cash loss” means loss as computed
without providing for depreciation;
(iv) Any establishment in the,—
(A) Jute industry;
(B) Beedi industry;
(C) Brick industry;
(D) Coir industry other than the spinning sector; and
(E) Gaur gum factories.
99
[(v) Any establishment, other than Central Public Sector Enterprises and State
Public Sector Enterprises and other establishments owned by, or under the
control of the Central Government or the State Government, as the case may be,
in respect of wages payable by it for the months of May, June and July, 2020.
Provided that this clause shall not be applicable to the establishments eligible for relief
under the Pradhan Mantri Garib Kalyan Yojana guidelines issued by the Employees'
Provident Fund Organization vide its Office Memorandum No.C-1/Misc./2020-
21/[Link]/Pt., dated 9th April, 2020.]
(3)
SUMMARY OF RATES APPLICABLE ON VARIOUS DATES
I. Till 30-4-1997 1. To all units employing upto 49 8.33%
persons
2. To all units having 50 or more 10%
employees engaged in industries or
activities notified in the Schedule in
S.O. 360(E), dt. 17-5-1989 (given
above on p. 1027) except those
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exempted by its proviso

3.
To all units exempted by the proviso 8.33%
to S.O. 360(E), dt. 17-5-1989
4. To all units employing 50 or more 8.33%
persons engaged in industries or
activities not included in the
Schedule to S.O. 360(E), dt. 17-5-
1989
II. From 1-5-1997 to 21-9- 1. To all units employing upto 19 8.33%
1997 persons
2. To all units falling in Sch. II of S.O. 8.33%
320(E), dt. 9-4-1997, including the
Jute, Beedi and Brick Industries, Coir
industry (other than spinning
sector), and Gaur gum factories,
even if employing 20 or more
persons
3. All units employing 20 or more 10%
employees except those industries or
units excluded by Sch. II of S. O.
320(E), dt. 9-4-1997
III. From 22-9-1997 Author's Note.—Section 6 as
amended by Act 10 of 1998 w.e.f. 22
-9-1997 prescribes the rate of
contribution at 10%. This, in effect,
supersedes the notification S.O. 320
(E), dt. 9-4-1997. Hence, the rate of
10% would, from 22-9-1997, apply
to all the establishments till a new
notification is issued by the Central
Government under the first proviso
to Section 6 enhancing this rate of
contribution to 12% in respect of the
establishments as may be specified
in that notification.
► Scope and Applicability.—The Act would be applicable even in respect of home workers
engaged to roll beedis through contractors. S.K. Nasiruddin Beedi Merchant Ltd. v. Central P.F.
Commr., (2001) 2 SCC 612 : 2001 SCC (L&S) 479.
Neither Section 6 of the Employees' Provident Funds Act nor Paragraph 29 of the scheme
framed thereunder permits an option to employees to pay or not to pay their contributions. Those
provisions insist that the employee's contribution “shall” be equal to the employer's contribution. An
order exempting the employees to pay their contribution is inconsistent with the provisions of the Act
and therefore bad under express terms of Section 19-A of the Act. Aluminium Corporation of India
Ltd. v. R.P.F. Commr., AIR 1958 Cal 570; Solanki Workshop v. R.P.F. Commr., (1963) 1 LLJ
613 : AIR 1963 MP 7.
► Basic wages for the time being, payable, Scope.—Arrears of wages payable under a
wage revision award applicable from a back date, held, covered. Prantiya Vidhyut Mandal Mazdoor
Federation v. Rajasthan State Electricity Board, (1992) 2 SCC 723 : 1992 SCC (L&S) 605.
► Legal obligation.—The Act comes into operation by its own vigour and its operation is not
dependent on any decision being taken by the authorities under the Act. The employers are under a
legal obligation to deposit their shares of contributions to the fund within the time prescribed, the
moment the Act and the Scheme became applicable to them, as no intimation or notice of any kind
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in that respect was necessary to be issued by the authorities. P.F. Inspector v. Ram Kumar, 1983
Lab IC 717 (P&H HC).
► Non-payment of employer's contribution.—The words “contribution”, “scheme” and “fund”
occurring in Section 6 apply to private schemes as well. Hence, a default in “contribution” by an
establishment exempted under Section 17 amounts to contravention of Section 6 and is punishable
under Section 14(1-A). N.K. Jain v. C.K. Shah, (1991) 2 SCC 495 : 1991 SCC (Cri) 328 : 1991
SCC (L&S) 656.
Continued non-payment of employer's contribution under the Act after the due date is a
continuing offence. Bhagirath Kanoria v. State of M.P., (1984) 4 SCC 222 : 1985 SCC (L&S) 30.
However, see R.P.F. Commr. v. K. Mohammed, 1994 Supp (3) SCC 673 : 1995 SCC (L&S) 195
where in peculiar circumstances of the case the Supreme Court set aside the prosecution.
Management of a school cannot escape the liability to deposit EPF contribution on D.A. paid to
the staff even when it was received through the Government. Gyan Bharati v. R.P.F. Andaman and
Nicobar Island, 1996 Lab IC 2005 (Cal).
Where the petitioner was only an association of bus-owners employing only 7 persons on
monthly payment basis and the drivers, cleaners, etc., were employed by individual bus-owners, the
requirements of Section 1(3)(b) were not satisfied and the petitioner was not liable to make any
contribution under Section 6. Balasore Motor Assn. v. R.P.F. Commr., AIR 1970 Ori 199 : (1970) 1
LLJ 559 : 1970 Lab IC 1393.
Although the appellant (employer) had not deducted the employees' contribution from the wages
of the home workers concerned during the pendency of litigation, the appellant, held, not entitled to
waiver of liability for contribution from the month succeeding the month of decision in P.M. Patel
and Sons case (September 1985) till 3-5-1993, albeit by virtue of the clarification issued by the
Government under para 78 of EPF Scheme as well as the general stay granted by Supreme Court,
he stood protected for the period June 1977 to September 1985. S.K. Nasiruddin Beedi Merchant
Ltd. v. Central P.F. Commr., (2001) 2 SCC 612 : 2001 SCC (L&S) 479.
► E.P.F. Scheme, 1952.—Retrospective application of the Employees' Provident Fund Scheme,
1952 w.e.f. 1-10-1984 by Notification G.S.R. 347 dated 30-4-1986 to cinema theatres covered by
the said notification by adding Item (xcviii) to Para 1(3)(b) of the scheme is sustainable by virtue of
Section 5(2) as well as Section 7(1). But, in view of provisions of Paras 30 and 32, the employer
could not be saddled with the liability to pay the employees' contribution for the retrospective period.
District Exhibitors Association v. Union of India, (1991) 3 SCC 119 : 1991 SCC (L&S) 822.
► Employees’ Pension Scheme.—Reference to date of commencement of Scheme or date on
which salary exceeds ceiling limit are dates from which option exercised are to be reckoned with for
calculation of pensionable salary. Said dates are not cutoff dates to determine eligibility of employer
-employee to indicate their option under proviso to Clause 11(3) of Pension Scheme. Further held,
beneficial scheme, ought not to be allowed to be defeated by reference to cut-off date, particularly
in situation where employer has deposited 12% of actual salary and not 12% of ceiling limit of Rs
5000 or Rs 6500 p.m., as case may be. Moreover, exercise of option under Para 26(6) of
Employees’ Provident Funds Scheme cannot estop employees from exercising similar option under
Clause 11(3). If both employer and employee opt for deposit against actual salary and not ceiling
amount, exercise of option under Para 26 of Provident Funds Scheme is inevitable, which is
necessary precursor to exercise of option under Clause 11(3). Exercise of such option, therefore,
does not foreclose exercise of further option under Clause 11(3) of Pension Scheme unless
circumstances warranting such foreclosure are clearly indicated, R.P. Gupta v. EPFO, (2018) 14
SCC 809.
100
[6-A. Employees' Pension Scheme.—(1) The Central Government may, by
notification in the Official Gazette, frame a scheme to be called the Employees' Pension
Scheme for the purpose of providing for—
(a) superannuation pension, retiring pension or permanent total disablement
pension to the employees of any establishment or class of establishments to
which this Act applies; and
(b) widow or widower's pension, children pension or orphan pension payable to
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the beneficiaries of such employees.

(2) Notwithstanding anything contained in Section 6, there shall be established, as
soon as may be after framing of the Pension Scheme, a Pension Fund into which there
shall be paid, from time to time, in respect of every employee who is a member of the
Pension Scheme,—
(a) such sums from the employer's contribution under Section 6, not exceeding
eight and one-third per cent of the basic wages, dearness allowance and
retaining allowance, if any, of the concerned employees, as may be specified
in the Pension Scheme;
(b) such sums as are payable by the employers of exempted establishments
under sub-section (6) of Section 17;
(c) the net assets of the Employees' Family Pension Fund as on the date of the
establishment of the Pension Fund;
(d) such sums as the Central Government may, after due appropriation by
Parliament by law in this behalf, specify.
(3) On the establishment of the Pension Fund, the Family Pension Scheme
(hereinafter referred to as the ceased scheme) shall cease to operate and all assets of
the ceased scheme shall vest in and shall stand transferred to, and all liabilities under
the ceased scheme shall be enforceable against, the Pension Fund and the
beneficiaries under the ceased scheme shall be entitled to draw the benefits, not less
than the benefits they were entitled to under the ceased scheme, from the Pension
Fund.
(4) The Pension Fund shall vest in and be administered by the Central Board in
such manner as may be specified in the Pension Scheme.
(5) Subject to the provisions of this Act, the Pension Scheme may provide for all or
any of the matters specified in Schedule III.
(6) The Pension Scheme may provide that all or any of its provisions shall take
effect either prospectively or retrospectively on such date as may be specified in that
behalf in that scheme.
(7) A Pension Scheme, framed under sub-section (1), shall be laid, as soon as may
be after it is made, before each House of Parliament, while it is in session, for a total
period of thirty days which may be comprised in one session or in two or more
successive sessions, and if, before the expiry of the session immediately following the
session or the successive sessions aforesaid, both Houses agree in making any
modification in the scheme or both Houses agree that the scheme should not be made,
the scheme shall thereafter have effect only in such modified form or be of no effect,
as the case may be; so, however, that any such modification or annulment shall be
without prejudice to the validity of anything previously done under that scheme.]
► Determination of date of superannuation.—Proper evidence regarding date of birth for the
purpose of computing the date of superannuation is the entry in the records of the employer
company and not the entries in the records of the Regional Provident Fund Commissioner
(Commissioner). Regl. Provident Fund Commr. v. Bhavani, (2008) 7 SCC 111.
► Applicability of Consumer Protection Act.—Denial of pension under Employees' Pension
Scheme, 1995 to a worker of a Company by Regional Provident Fund Commissioner
(Commissioner), attracts the provisions of the Consumer Protection Act. The Commissioner is a
‘service giver’ within the meaning of Section 2(1)(o) and the said worker is a ‘consumer’ within the
meaning of Section 2(1)(d)(ii). Regl. Provident Fund Commr. v. Bhavani, (2008) 7 SCC 111.
101 [6-C. Employees' Deposit-linked Insurance Scheme.—(1) The Central
Government may, by notification in the Official Gazette, frame a scheme to be called
the Employees' Deposit-linked Insurance Scheme for the purpose of providing life
insurance benefits to the employees of any establishment or class of establishments to
which this Act applies.
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(2) There shall be established, as soon as may be after the framing of the Insurance
Scheme, a Deposit-linked Insurance Fund into which shall be paid by the employer
from time to time in respect of every such employee in relation to whom he is the
employer, such amount, not being more than one per cent of the aggregate of the
basic wages, dearness allowance and retaining allowance (if any) for the time being
payable in relation to such employee as the Central Government may, by notification
in the Official Gazette, specify.
Explanation.—For the purposes of this sub-section, the expressions ‘dearness
allowance’ and ‘retaining allowance’ have the same meanings as in Section 6.
(3) [* * *]102
(4)(a) The employer shall pay into the Insurance Fund such further sums of money,
not exceeding one-fourth of the contribution which he is required to make under sub-
section (2), as the Central Government may, from time to time, determine to meet all
the expenses in connection with the administration of the Insurance Scheme other
than the expenses towards the cost of any benefits provided by or under that scheme.
(b) [* * *]103
(5) The Insurance Fund shall vest in the Central Board and be administered by it in
such manner as may be specified in the Insurance Scheme.
(6) The Insurance Scheme may provide for all or any of the matters specified in
Schedule IV.
(7) The Insurance Scheme may provide that any of its provisions shall take effect
either prospectively or retrospectively on such date as may be specified in this behalf
in that Scheme.]
NOTIFICATIONS
Noti. No. S.O. 828(E), dated March 15, 2017.—In exercise of the powers
conferred by clause (a) of sub-section (4) of Section 6-C of the Employees' Provident
Funds and Miscellaneous Provisions Act, 1952 (19 of 1952), and in supersession of the
notification of the Government of India, in the Ministry of Labour and Employment
published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (ii),
vide number S.O. 324(E), dated the 2nd February, 2015, except as respects things
done or omitted to be done before such supersession, the Central Government hereby
determines that no sum shall be payable for the time being by the employer in
relation to his employees as the further sum payable by the employer every month to
the Deposit-Linked Insurance Fund for the meeting the expenses in connection with
the administration of the Employees Deposit-Linked Insurance Scheme, 1976 other
than the expenses towards the cost of any benefits provided by or under that scheme.
2. For the removal of doubts, it is hereby notified that nothing contained in this
notification shall affect the administrative charges payable in respect of the period up
to and inclusive of the 31st March, 2017 in respect of which the notification referred to
in Paragraph 1 herein shall continue to apply as if the same had not been superseded.
3. This notification shall come into force from 1st day of April, 2017.
104 [6-D. Laying of Schemes before Parliament.—Every scheme framed under Section

5, Section 6-A and Section 6-C shall be laid, as soon as may be after it is framed,
before each House of Parliament, while it is in session, for a total period of thirty days
which may be comprised in one session or in two or more successive sessions, and if,
before the expiry of the session immediately following the session or the successive
sessions aforesaid, both Houses agree in making any modification in the scheme, or
both Houses agree that the scheme should not be framed, the scheme shall thereafter
have effect only in such modified form or be of no effect, as the case may be; so,
however, that any such modification or annulment shall be without prejudice to the
validity of anything previously done under that scheme.]
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7. Modification of Scheme.—(1) The Central Government may, by notification in the

Official Gazette, add to, 105 [amend or vary, either prospectively or retrospectively, the
Scheme, the [Pension]106 Scheme or the Insurance Scheme, as the case may be].
107
[(2) Every notification issued under sub-section (1) shall be laid, as soon as may
be after it is issued, before each House of Parliament while it is in session, for a total
period of thirty days, which may be comprised in one session or in two or more
successive sessions, and if, before the expiry of the session immediately following the
session or the successive sessions aforesaid, both Houses agree in making any
modification in the notification, or both Houses agree that the notification should not
be issued, the notification shall thereafter have effect only in such modified form or be
of no effect, as the case may be; so, however, that any such modification or
annulment shall be without prejudice to the validity of anything previously done under
that notification.]
108 [7-A.
Determination of moneys due from employers.—109 [(1) The Central
Provident Fund Commissioner, any Additional Central Provident Fund Commissioner,
any Deputy Provident Fund Commissioner, any Regional Provident Fund Commissioner
or any Assistant Provident Fund Commissioner may, by order,—
(a) in a case where a dispute arises regarding the applicability of this Act to an
establishment, decide such dispute; and
(b) determine the amount due from any employer under any provision of this
Act, the Scheme or the [Pension]110 Scheme or the Insurance Scheme, as the
case may be,
and for any of the aforesaid purposes may conduct such inquiry as he may deem
necessary.]
(2) The officer conducting the inquiry under sub-section (1) shall, for the purposes
of such inquiry, have the same powers as are vested in a court under the Code of Civil
Procedure, 1908, for trying a suit in respect of the following matters, namely:—
(a) enforcing the attendance of any person or examining him on oath;
(b) requiring the discovery and production of documents;
(c) receiving evidence on affidavit;
(d) issuing commissions for the examination of witnesses;
and any such inquiry shall be deemed to be a judicial proceeding within the meaning
of Sections 193 and 228, and for the purpose of Section 196 of the Indian Penal Code.
(3) No order 111 [* * *] shall be made under sub-section (1), unless 112 [the
employer concerned] is given a reasonable opportunity of representing his case.
113
[(3-A) Where the employer, employee or any other person required to attend the
inquiry under sub-section (1) fails to attend such inquiry without assigning any valid
reason or fails to produce any document or to file any report or return when called
upon to do so, the officer conducting the inquiry may decide the applicability of the
Act or determine the amount due from any employer, as the case may be, on the basis
of the evidence adduced during such inquiry and other documents available on
record.]
114 [(4) Where an order under sub-section (1) is passed against an employer ex

parte, he may, within three months from the date of communication of such order,
apply to the officer for setting aside such order and if he satisfies the officer that the
show-cause notice was not duly served or that he was prevented by any sufficient
cause from appearing when the inquiry was held, the officer shall make an order
setting aside his earlier order and shall appoint a date for proceeding with the inquiry:
Provided that no such order shall be set aside merely on the ground that there has
been irregularity in the service of the show-cause notice if the officer is satisfied that
the employer had notice of the date of hearing and had sufficient time to appear
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before the officer.

Explanation.—Where an appeal has been preferred under this Act against an order
passed ex parte and such appeal has been disposed of otherwise than on the ground
that the appellant has withdrawn the appeal, no application shall lie under this sub-
section for setting aside the ex parte order.
(5) No order passed under this section shall be set aside on any application under
sub-section (4) unless notice thereof has been served on the opposite party.]]
► Constitutional validity.—Section 7-A is constitutional, Younus Mohammad v. R.P.F.
Commr., (1987) 1 LLN 854 (MP)(DB) : 1987 Lab IC 1089; Sukhchain Singh & Co. v. F.C.I., (1985)
2 LLN 207 (P&H)(DB) : 1985 Lab IC 711; Ess Dee Carpet Enterprises v. Union of India, 1985 Lab
IC 1116 (Raj).
► Object.—The purpose of Section 7-A is to determine the quantum of liability. When
applicability of the Act itself is questioned, there is no scope for the determination of the quantum
under this section. Valluvar Handloom Textiles v. Govt. of India, (1981) 58 FJR 276 (Mad HC) :
(1981) 1 LLJ 458.
► Scope.—Section 17-B is limited to “contributions and other sums, dues from employer under
any provision of the Act”, while Section 7 is wider in ambit, Mcleod Russel India Ltd. v. Regl.
Provident Fund Commr., (2014) 15 SCC 263 : (2015) 3 SCC (L&S) 593.
► Applicability.—In deciding the amount of contribution payable it is necessary to decide the
question of applicability of the Act also. The employer shall be given an opportunity to represent his
case fully. Chokkan Palani Vilas v. R.P.F. Commr., (1973) 1 LLJ 139 (Mad).
Question regarding the determination of two concerns, whether separate or same for the
applicability of EPF Act, depends upon the factual aspects of the case. RPF Commr. v. Raj's
Continental Exports (P) Ltd., (2007) 4 SCC 239 : (2007) 2 SCC (L&S) 37.
This provision applies only when dispute is raised with regard to applicability of Act, Gowri
Shanker Theatre v. Asstt. Provident Fund Commr., (2009) 122 FLR 968 (Mad).
► Pari materia provisions.—Considering statutory provisions and pari materia provision under
Section 7-A, Employees' Provident Funds and Miscellaneous Provisions Act, 1952, ESI Corpn. had
requisite jurisdiction to implead third parties or summon them before it to produce all relevant
documents. ESI Corpn. has duty to follow principles of natural justice by impleading necessary and
proper parties. Bharat Heavy Electricals Ltd. v. ESI Corpn., (2008) 3 SCC 247.
► Powers of Regional Provident Fund Commissioner.—Regional Provident Fund
Commissioner can decide not merely the quantum of contribution but also the existence or non-
existence of liability for payment of contribution. Swamy v. R.P.F. Commr., (1987) 1 LLN 94 (AP)
(DB) : 1987 Lab IC 719. See also Younus Mohd. v. R.P.F. Commr., (1987) 1 LLN 854 (MP)(DB) :
1987 Lab IC 1089.
The wide powers under Section 7-A should be exercised carefully so that the result may not be
arbitrary. Jwala Prasad Sikaria & Co. v. R.P.F. Commr., (1973) 2 LLJ 594 (Ori) : 28 FLR 267.
► Speaking order.—The order calling upon the respondent to deposit certain amounts and
submit certain returns should be speaking order. Chatram Agarwalla v. R.P.F. Commr., (1972) 1
LLJ 603 (Ori).
Proceedings under Section 7-A have the complexion of quasi-judicial proceedings and the order
of assessment must be a speaking order. E. Hill and Co. Ltd. v. R.P.F. Commr., (1997) 2 CLR
630 : (1997) 2 LLN 1071 (All).
Principles of natural justice must be strictly followed in proceedings under Section 7-A. Chatram
Agarwalla v. R.P.F. Commr., (1972) 1 LLJ 603 (Ori).
Proceedings under Section 7-A is quasi-judicial and therefore, the employer is entitled to a
hearing. Narasingh Das Agarwala v. R.P.F. Commr., (1974) 1 LLJ 52 (Ori).
Before determining the moneys due from the employer, opportunity to represent the case must
be given to the employer. Ramanujam Press v. R.P.F. Commr., (1970) 2 LLJ 106 (Mad).
Ex parte order made under Section 7-A without showing the basis of assessment is illegal. Delhi
Iron & Steel Stockists v. R.P.F. Commr., 1977 Lab IC 1018 (Del).
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► Recovery proceedings.—Although a provisional assessment can be made by the

Commissioner, recovery proceedings under Section 8 cannot be initiated on that basis. India Mica
& Micanite Industries Ltd. v. R.P.F. Commr., 1974 Lab IC 305 (Pat).
► Enquiry.—Without holding an enquiry it is not permissible to give a finding on points which
necessarily requires looking into the evidence. Inspector's report is no substitute for a proper
enquiry. Where even the Inspector's report was not made available to the employer, the employer
would be denied of the opportunity to show that the report is not based on facts and hence the
establishment is not covered by the Act. R.P.F. Commr. v. Glamour-Proprietor, S.H. & Sons, 1982
Lab IC 1787.
Where the earlier proceedings are equable to an enquiry to be made under the Act for
determining the liability of the concern to contribute and an enforceable order has been made, a
second enquiry for the same purpose against the same firm cannot be undertaken. Eastern Stores
v. R.P.F. Commr., 1974 Lab IC 699 (Mad).
Primary enquiry under Section 7-A is mandatory and cannot be got over by resorting to Section
19-A even where the petitioner does not know the correct legal position. Raj Narain v. R.P.F.
Commr., 1976 Lab IC 131 (Del).
► Two units.—There is no hard-and-fast rule to determine whether two units are one or
separate establishments depends upon facts of each particular case, L.N. Gadodia & Sons v. Regl.
Provident Fund Commr., (2011) 13 SCC 517.
The definition of “establishment” is available in Section 2(9) and that of “commercial
establishment” in Section 2(5) of Delhi Shops and Establishments Act, 1954 thereof and it cannot be
denied that the two petitioners carry on a trade or business for private gain from the premises
wherein the two companies are situated. They would therefore, fall within the definition of
“commercial establishment” and consequently, under the definition of “establishment”, L.N. Gadodia
& Sons v. Regl. Provident Fund Commr., (2011) 13 SCC 517.
115 [7-B. Review of orders passed under Section 7-A.—(1) Any person aggrieved by

an order made under sub-section (1) of Section 7-A, but from which no appeal has
been preferred under this Act, and who, from the discovery of new and important
matter or evidence which, after the exercise of due diligence was not within his
knowledge or could not be produced by him at the time when the order was made, or
on account of some mistake or error apparent on the face of the record or for any other
sufficient reason, desires to obtain a review of such order may apply for a review of
that order to the officer who passed the order:
Provided that such officer may also on his own motion review his order if he is
satisfied that it is necessary so to do on any such ground.
(2) Every application for review under sub-section (1) shall be filed in such form
and manner and within such time as may be specified in the Scheme.
(3) Where it appears to the officer receiving an application for review that there is
no sufficient ground for a review, he shall reject the application.
(4) Where the officer is of opinion that the application for review should be granted,
he shall grant the same:
Provided that,—
(a) no such application shall be granted without previous notice to all the parties
before him to enable them to appear and be heard in support of the order in
respect of which a review is applied for, and
(b) no such application shall be granted on the ground of discovery of new
matter or evidence which the applicant alleges was not within his knowledge
or could not be produced by him when the order was made, without proof of
such allegation.
(5) No appeal shall lie against the order of the officer rejecting an application for
review, but an appeal under this Act shall lie against an order passed under review as
if the order passed under review were the original order passed by him under Section
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7-A.
7-C. Determination of escaped amount.—Where an order determining the amount
due from an employer under Section 7-A or Section 7-B has been passed and if the
officer who passed the order—
(a) has reason to believe that by reason of the omission or failure on the part of
the employer to make any document or report available, or to disclose, fully
and truly, all material facts necessary for determining the correct amount due
from the employer, any amount so due from such employer for any period has
escaped his notice;
(b) has, in consequence of information in his possession, reason to believe that
any amount to be determined under Section 7-A or Section 7-B has escaped
from his determination for any period notwithstanding that there has been no
omission or failure as mentioned in clause (a) on the part of the employer,
he may, within a period of five years from the date of communication of the order
passed under Section 7-A or Section 7-B, re-open the case and pass appropriate
orders re-determining the amount due from the employer in accordance with the
provisions of this Act:
Provided that no order re-determining the amount due from the employer shall be
passed under this section unless the employer is given a reasonable opportunity of
representing his case.
116 [7-D. Tribunal.—The Industrial Tribunal constituted by the Central Government

under sub-section (1) of Section 7-A of the Industrial Disputes Act, 1947 shall, on and
from the commencement of Part XIV of Chapter VI of the Finance Act, 2017, be the
Tribunal for the purposes of this Act and the said Tribunal shall exercise the
jurisdiction, powers and authority conferred on it by or under this Act.]
NOTIFICATION
Noti. No. S.O. 2838(E), dt. 7-11-2014.—In exercise of the powers conferred by
sub-section (1) of Section 7-D of the Employees' Provident Funds and Miscellaneous
Provisions Act, 1952 (19 of 1952) and in partial supersession of the notification of the
Government of India in the erstwhile Ministry of Labour number S.O. 491(E), dated
the 30th June, 1997, insofar as it relates to the establishments situated within the
territories of the States of Karnataka, Tamil Nadu, Kerala, Andhra Pradesh, Telangana
and Goa, and the Union Territories of Andaman and Nicobar Islands and Puducherry,
except as respects things done or omitted to be done before such supersession, the
Central Government hereby constitutes the Employees' Provident Funds Appellate
Tribunal at Bengaluru, with effect from the date of publication of this notification in the
Official Gazette to exercise the powers and discharge the functions conferred on it by
said Act in respect of establishments situated within the territories of the States of
Karnataka, Tamil Nadu, Kerala, Andhra Pradesh, Telangana and Goa, and the Union
Territories of Andaman and Nicobar Islands and Puducherry.
2. The Employees' Provident Funds Appellate Tribunal shall sit in Bengaluru.
3. The existing Employees' Provident Funds Appellate Tribunal in Delhi shall
exercise the powers and discharge the functions conferred on it by the said Act in
respect of establishments situated within the Territories of India other than the States
of Karnataka, Tamil Nadu, Kerala, Andhra Pradesh, Telengana and Goa, and the Union
Territories of Andaman and Nicobar Islands and Puducherry.
4. On and from the date of publication of this notification, the Presiding Officer of
the Employees' Provident Funds Appellate Tribunal in Delhi shall transfer the cases
pending before the said Tribunal in respect of establishments falling within the
aforesaid jurisdiction of the Employees' Provident Funds Appellate Tribunal, Bengaluru,
to the said Appellate Tribunal at Bengaluru.
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7-E. Term of office.—117 [* * *]

7-F. Resignation.—118 [* * *]
7-G. Salary and allowances and other terms and conditions of service of Presiding
Officer.—119 [* * *]
7-H. Staff of Tribunal.—120 [* * *]
7-I. Appeals to Tribunal.—(1) Any person aggrieved by a notification issued by the
Central Government, or an order passed by the Central Government or any authority,
under the proviso to sub-section (3), or sub-section (4), of Section 1, or Section 3, or
sub-section (1) of Section 7-A, or Section 7-B [except an order rejecting an
application for review referred to in sub-section (5) thereof], or Section 7-C, or Section
14-B, may prefer an appeal to a Tribunal against such notification or order.
(2) Every appeal under sub-section (1) shall be filed in such form and manner,
within such time and be accompanied by such fees, as may be prescribed.
► Scope.—An appeal to the Tribunal lies in respect of certain action of the Central Government
or order passed by the Central Government or any authority on certain provisions of the Act as
provided in Section 7-I. Though an appeal lies against recovery of damages under Section 14-B of
the Act, no appeal is provided for against imposition of interest as stipulated under Section 7-Q,
Arcot Textile Mills Ltd. v. Regl. Provident Fund Commr., (2013) 16 SCC 1 : (2014) 3 SCC (L&S)
358.
7-J. Procedure of Tribunals.—(1) A Tribunal shall have power to regulate its own
procedure in all matters arising out of the exercise of its powers or of the discharge of
its functions including the places at which the Tribunal shall have its sittings.
(2) A Tribunal shall, for the purpose of discharging its functions, have all the powers
which are vested in the officers referred to in Section 7-A and any proceeding before
the Tribunal shall be deemed to be a judicial proceeding within the meaning of
Sections 193 and 228, and for the purpose of Section 196, of the Indian Penal Code
and the Tribunal shall be deemed to be a civil court for all the purposes of Section 195
and Chapter XXVI of the Code of Criminal Procedure, 1973.
7-K. Right of appellant to take assistance of legal practitioner and of Government,
etc., to appoint presenting officers.—(1) A person preferring an appeal to a Tribunal
under this Act may either appear in person or take the assistance of a legal
practitioner of his choice to present his case before the Tribunal.
(2) The Central Government or a State Government or any other authority under
this Act may authorise one or more legal practitioners or any of its officers to act as
presenting officers and every person so authorised may present the case with respect
to any appeal before a Tribunal.
7-L. Orders of Tribunal.—(1) A Tribunal may, after giving the parties to the appeal
an opportunity of being heard, pass such orders thereon as it thinks fit, confirming,
modifying or annulling the order appealed against or may refer the case back to the
authority which passed such order with such directions as the Tribunal may think fit,
for a fresh adjudication or order, as the case may be, after taking additional evidence,
if necessary.
(2) A Tribunal may, at any time within five years from the date of its order, with a
view to rectifying any mistake apparent from the record, amend any order passed by it
under sub-section (1) and shall make such amendment in the order if the mistake is
brought to its notice by the parties to the appeal:
Provided that an amendment which has the effect of enhancing the amount due
from, or otherwise increasing the liability of, the employer shall not be made under
this sub-section, unless the Tribunal has given notice to him of its intention to do so
and has allowed him a reasonable opportunity of being heard.
(3) A Tribunal shall send a copy of every order passed under this section to the
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parties to the appeal.

(4) Any order made by a Tribunal finally disposing of an appeal shall not be
questioned in any court of law.
7-M. Filling up of vacancies.—121 [* * *]
7-N. Finality of orders constituting a Tribunal.—122 [* * *]
7-O. Deposit of amount due, on filing appeal.—No appeal by the employer shall be
entertained by a Tribunal unless he has deposited with it seventy-five per cent of the
amount due from him as determined by an officer referred to in Section 7-A:
Provided that the Tribunal may, for reasons to be recorded in writing, waive or
reduce the amount to be deposited under this section.
7-P. Transfer of certain applications to Tribunals.—All applications which are
pending before the Central Government under Section 19-A before its repeal, shall
stand transferred to a Tribunal exercising jurisdiction in respect of establishments in
relation to which such applications had been made as if such applications were appeals
preferred to the Tribunal.
7-Q. Interest payable by the employer.—The employer shall be liable to pay simple
interest at the rate of twelve per cent per annum or at such higher rate as may be
specified in the Scheme on any amount due from him under this Act from the date on
which the amount has become so due till the date of its actual payment:
Provided that higher rate of interest specified in the Scheme shall not exceed the
lending rate of interest charged by any scheduled bank.]
► Right to file objections.—Employer cannot be totally remediless and can file objections in a
limited spectrum challenging the computation which shall be dealt with in a summary manner by the
competent authority, Arcot Textile Mills Ltd. v. Regl. Provident Fund Commr., (2013) 16 SCC 1 :
(2014) 3 SCC (L&S) 358.
Affected person should have right to file an objection if he intends to do so when a demand of
this nature is made as it cannot be said that no prejudice is caused, Arcot Textile Mills Ltd. v. Regl.
Provident Fund Commr., (2013) 16 SCC 1 : (2014) 3 SCC (L&S) 358.
► Right of appeal.—Language of Section 7-I, is clear and unambiguous, it does not provide for
an appeal against the determination made under Section 7-Q. Right of appeal is a creature of
statute and for maintainability of an appeal there must be authority of law, Arcot Textile Mills Ltd. v.
Regl. Provident Fund Commr., (2013) 16 SCC 1 : (2014) 3 SCC (L&S) 358.
123 [8. Mode of recovery of moneys due from employers.—Any amount due—

(a) from the employer in relation to 124 [an establishment] to which any Scheme
125 [or the Insurance Scheme] applies in respect of any contribution payable to
126 [the
Fund or, as the case may be, the Insurance Fund], damages
recoverable under Section 14-B, accumulations required to be transferred
under sub-section (2) of Section 15 127 [or under sub-section (5) of Section
17] or any charges payable by him under any other provision of this Act or of
any provision of the Scheme 128 [or the Insurance Scheme]; or
(b) from the employer in relation to an exempted 129 [establishment] in respect of
any damages recoverable under Section 14-B or any charges payable by him
to the appropriate Government under any provision of this Act or under any of
the conditions specified 130 [under Section 17 or in respect of the contribution
payable by him towards the [Pension]131 Scheme 132 [or the Insurance
Scheme] under the said Section 17],
may, if the amount is in arrear, 133 [be recovered 134 [in the manner specified in
Sections 8-B to 8-G]].]
NOTIFICATION
S.O. 550(E), dt. 16-10-1973.—In exercise of the power conferred by Section 8 of
the Employees' Provident Funds and Family Pension Fund Act, 1952, Shri V.S. Desika
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Chari, the Central Provident Fund Commissioner, hereby authorises the Regional
Provident Fund Commissioners to exercise the powers vested in the Central Provident
Fund Commissioner under the provisions of the above said section within each of the
regions specified in the Schedule by the respective Regional Commissioners in whose
region the establishment is covered or has its Head Office.
2. This notification shall come into force on the first day of November, 1973.
SCHEDULE
1. The State of Andhra Pradesh and Yanam area.
2. The States of Assam, Nagaland, Manipur, Tripura and Meghalaya and Union
Territories of Mizoram and Arunachal Pradesh.
3. The State of Bihar.
4. The Union Territory of Delhi.
5. The State of Gujarat.
6. The State of Kerala and Union Territory of Laccadive, Minicoy and Amindivi
Islands.
7. The State of Madhya Pradesh.
8. The State of Maharashtra and Union Territory of Goa, Daman and Diu.
9. The State of Mysore.
10. The State of Orissa.
11. The States of Punjab, Haryana and Himachal Pradesh and Union Territory of
Chandigarh.
12. The State of Rajasthan.
13. The State of Tamil Nadu and the Union Territory of Pondicherry.
14. The State of Uttar Pradesh.
15. The State of West Bengal and Union Territory of Andaman and Nicobar Islands.
► Recovery of arrears.—Arrears of provident fund contribution payable by public limited
company cannot be recovered from the Managing Director of the company since it is the company
which is the principal employer and not the Director, Vimalkumar Ravji Shah v. Employees
Provident Fund Organisation, (2009) 5 Mah LJ 209.
135
[8-A. Recovery of moneys by employers and contractors.—(1) 136 [The amount of
contribution (that is to say the employer's contribution as well as the employee's
contribution in pursuance of any Scheme and the employer's contribution in pursuance
of the Insurance Scheme)] and any charges 137 [* * *] for meeting the cost of
administering the Fund paid or payable by an employer in respect of an employee
employed by or through a contractor may be recovered by such employer from the
contractor, either by deduction from any amount payable to the contractor under any
contract or as a debt payable by the contractor.
(2) A contractor from whom the amounts mentioned in sub-section (1) may be
recovered in respect of any employee employed by or through him, may recover from
such employee the employee's contribution 138 [under any Scheme] by deduction from
the basic wages, dearness allowance and retaining allowance (if any), payable to such
employee.
(3) Notwithstanding any contract to the contrary, no contractor shall be entitled to
deduct the employer's contribution or the charges referred to in sub-section (1) from
the basic wages, dearness allowance, and retaining allowance (if any), payable to an
employee employed by or through him or otherwise to recover such contribution or
charges from such employee.
Explanation.—In this section, the expressions, “dearness allowance”, and “retaining
allowance” shall have the same meanings as in Section 6.]
► Power of employer to recover money.—The employer has been empowered by this
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provision to recover the amount from the contractor either from the moneys payable to the
contractor or even as a debt, and therefore, an employer cannot raise any difficulty on the ground
that he cannot realise the amount from the contractor and as he does not pay wages directly to the
workers he cannot deduct it from their wages either. Malwa Vanaspati v. Provident Fund Commr.,
(1976) 1 LLJ 307 (MP).
139
[8-B. Issue of certificate to the Recovery Officer.—(1) Where any amount is in
arrear under Section 8, the authorised officer may issue, to the Recovery Officer, a
certificate under his signature specifying the amount of arrears and the Recovery
Officer, on receipt of such certificate, shall proceed to recover the amount specified
therein from the establishment or, as the case may be, the employer by one or more
of the modes mentioned below:—
(a) attachment and sale of the movable or immovable property of the
establishment or, as the case may be, the employer;
(b) arrest of the employer and his detention in prison;
(c) appointing a receiver for the management of the movable or immovable
properties of the establishment or, as the case may be, the employer:
Provided that the attachment and sale of any property under this section shall first
be effected against the properties of the establishment and where such attachment
and sale is insufficient for recovering the whole of the amount of arrears specified in
the certificate, the Recovery Officer may take such proceedings against the property of
the employer for recovery of the whole or any part of such arrears.
(2) The authorised officer may issue a certificate under sub-section (1),
notwithstanding that proceedings for recovery of the arrears by any other mode have
been taken.
8-C. Recovery Officer to whom certificate is to be forwarded.—(1) The authorised
officer may forward the certificate referred to in Section 8-B to the Recovery Officer
within whose jurisdiction the employer—
(a) carries on his business or profession or within whose jurisdiction the principal
place of his establishment is situate; or
(b) resides or any movable or immovable property of the establishment or the
employer is situate.
(2) Where an establishment or the employer has property within the jurisdiction of
more than one Recovery Officers and the Recovery Officer to whom a certificate is sent
by the authorised officer—
(a) is not able to recover the entire amount by the sale of the property, movable
or immovable, within his jurisdiction; or
(b) is of the opinion that, for the purpose of expediting or securing the recovery
of the whole or any part of the amount, it is necessary so to do,
he may send the certificate or, where only a part of the amount is to be recovered, a
copy of the certificate certified in the prescribed manner and specifying the amount to
be recovered to the Recovery Officer within whose jurisdiction the establishment or the
employer has property or the employer resides, and thereupon that Recovery Officer
shall also proceed to recover the amount due under this section as if the certificate or
the copy thereof had been the certificate sent to him by the authorised officer.
8-D. Validity of certificate and amendment thereof.—(1) When the authorised
officer issues a certificate to a Recovery Officer under Section 8-B, it shall not be open
to the employer to dispute before the Recovery Officer the correctness of the amount,
and no objection to the certificate on any other ground shall also be entertained by the
Recovery Officer.
(2) Notwithstanding the issue of a certificate to a Recovery Officer, the authorised
officer shall have power to withdraw the certificate or correct any clerical or
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arithmetical mistake in the certificate by sending an intimation to the Recovery Officer.

(3) The authorised officer shall intimate to the Recovery Officer any orders
withdrawing or cancelling a certificate or any correction made by him under sub-
section (2) or any amendment made under sub-section (4) of Section 8-E.
8-E. Stay of proceedings under certificate and amendment or withdrawal thereof.—
(1) Notwithstanding that a certificate has been issued to the Recovery Officer for the
recovery of any amount, the authorised officer may grant time for the payment of the
amount, and thereupon the Recovery Officer shall stay the proceedings until the expiry
of the time so granted.
(2) Where a certificate for the recovery of amount has been issued, the authorised
officer shall keep the Recovery Officer informed of any amount paid or time granted for
payment, subsequent to the issue of such certificate.
(3) Where the order giving rise to a demand of amount for which a certificate for
recovery has been issued has been modified in appeal or other proceeding under this
Act, and, as a consequence thereof, the demand is reduced but the order is the
subject-matter of a further proceeding under this Act, the authorised officer shall stay
the recovery of such part of the amount of the certificate as pertains to the said
reduction for the period for which the appeal or other proceeding remains pending.
(4) Where a certificate for the recovery of amount has been issued and
subsequently the amount of the outstanding demand is reduced as a result of an
appeal or other proceeding under this Act, the authorised officer shall, when the order
which was the subject-matter of such appeal or other proceeding has become final and
conclusive, amend the certificate or withdraw it, as the case may be.
8-F. Other modes of recovery.—(1) Notwithstanding the issue of a certificate to the
Recovery Officer under Section 8-B, the Central Provident Fund Commissioner or any
other officer authorised by the Central Board may recover the amount by any one or
more of the modes provided in this section.
(2) If any amount is due from any person to any employer who is in arrears, the
Central Provident Fund Commissioner or any other officer authorised by the Central
Board in this behalf may require such person to deduct from the said amount the
arrears due from such employer under this Act and such person shall comply with any
such requisition and shall pay the sum so deducted to the credit of the Central
Provident Fund Commissioner or the officer so authorised, as the case may be:
Provided that nothing in this sub-section shall apply to any part of the amount
exempt from attachment in execution of a decree of a civil court under Section 60 of
the Code of Civil Procedure, 1908.
(3)(i) The Central Provident Fund Commissioner or any other officer authorised by
the Central Board in this behalf may, at any time or from time to time, by notice in
writing, require any person from whom money is due or may become due to the
employer or, as the case may be, the establishment or any person who holds or may
subsequently hold money for or on account of the employer or as the case may be, the
establishment, to pay to the Central Provident Fund Commissioner either forthwith
upon the money becoming due or being held or at or within the time specified in the
notice (not being before the money becomes due or is held) so much of the money as
is sufficient to pay the amount due from the employer in respect of arrears or the
whole of the money when it is equal to or less than that amount.
(ii) A notice under this sub-section may be issued to any person who holds or may
subsequently hold any money for or on account of the employer jointly with any other
person and for the purposes of this sub-section, the shares of the joint-holders in such
account shall be presumed, until the contrary is proved, to be equal.
(iii) A copy of the notice shall be forwarded to the employer at his last address
known to the Central Provident Fund Commissioner or, as the case may be, the officer
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so authorised and in the case of a joint account to all the joint-holders at their last
addresses known to the Central Provident Fund Commissioner or the officer so
authorised.
(iv) Save as otherwise provided in this sub-section, every person to whom a notice
is issued under this sub-section shall be bound to comply with such notice, and, in
particular, where any such notice is issued to a post office, bank or an insurer, it shall
not be necessary for any pass book, deposit receipt, policy or any other document to
be produced for the purpose of any entry, endorsement or the like being made before
payment is made notwithstanding any rule, practice or requirement to the contrary.
(v) Any claim respecting any property in relation to which a notice under this sub-
section has been issued arising after the date of the notice shall be void as against any
demand contained in the notice.
(vi) Where a person to whom a notice under this sub-section is sent objects to it by
a statement on oath that the sum demanded or any part thereof is not due to the
employer or that he does not hold any money for or on account of the employer, then,
nothing contained in this sub-section shall be deemed to require such person to pay
any such sum or part thereof, as the case may be, but if it is discovered that such
statement was false in any material particular, such person shall be personally liable to
the Central Provident Fund Commissioner or the officer so authorised to the extent of
his own liability to the employer on the date of the notice, or to the extent of the
employer's liability for any sum due under this Act, whichever is less.
(vii) The Central Provident Fund Commissioner or the officer so authorised may, at
any time or from time to time, amend or revoke any notice issued under this sub-
section or extend the time for making any payment in pursuance of such notice.
(viii) The Central Provident Fund Commissioner or the officer so authorised shall
grant a receipt for any amount paid in compliance with a notice issued under this sub-
section, and the person so paying shall be fully discharged from his liability to the
employer to the extent of the amount so paid.
(ix) Any person discharging any liability to the employer after the receipt of a notice
under this sub-section shall be personally liable to the Central Provident Fund
Commissioner or the officer so authorised to the extent of his own liability to the
employer so discharged or to the extent of the employer's liability for any sum due
under this Act, whichever is less.
(x) If the person to whom a notice under this sub-section is sent fails to make
payment in pursuance thereof to the Central Provident Fund Commissioner or the
officer so authorised he shall be deemed to be an employer in default in respect of the
amount specified in the notice and further proceedings may be taken against him for
the realisation of the amount as if it were an arrear due from him, in the manner
provided in Sections 8-B to 8-E and the notice shall have the same effect as an
attachment of a debt by the Recovery Officer in exercise of his powers under Section 8
-B.
(4) The Central Provident Fund Commissioner or the officer authorised by the
Central Board in this behalf may apply to the court in whose custody there is money
belonging to the employer for payment to him of the entire amount of such money, or
if it is more than the amount due, an amount sufficient to discharge the amount due.
(5) The Central Provident Fund Commissioner or any officer not below the rank of
Assistant Provident Fund Commissioner may, if so authorised by the Central
Government by general or special order, recover any arrears of amount due from an
employer or, as the case may be, from the establishment by distraint and sale of his or
its movable property in the manner laid down in the Third Schedule to the Income Tax
Act, 1961.
8-G. Application of certain provisions of Income Tax Act.—The provisions of the
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Second and Third Schedules to the Income Tax Act, 1961 (43 of 1961) and the
Income Tax (Certificate Proceedings) Rules, 1962, as in force from time to time, shall
apply with necessary modifications as if the said provisions and the rules referred to
the arrears of the amount mentioned in Section 8 of this Act instead of to the income
tax:
Provided that any reference in the said provisions and the rules to the “assessee”
shall be construed as a reference to an employer as defined in this Act.]
9. Fund to be recognised under Act 11 of 1922.—For the purposes of the Indian
Income Tax Act, 1922, the Fund shall be deemed to be a recognised provident fund
within the meaning of Chapter IX-A of that Act:
140 [Provided that nothing contained in the said Chapter shall operate to render

ineffective any provision of the Scheme (under which the Fund is established) which is
repugnant to any of the provisions of that Chapter or of the rules made thereunder.]
10. Protection against attachment.—(1) The amount standing to the credit of any
member in the Fund 141 [or of any exempted employee in a provident fund] shall not in
any way be capable of being assigned or charged and shall not be liable to attachment
under any decree or order of any Court in respect of any debt or liability incurred by
the member 142 [or the exempted employee], and neither the official assignee
appointed under the Presidency Towns Insolvency Act, 1909, nor any receiver
appointed under the Provincial Insolvency Act, 1920, shall be entitled to, or have any
claim on, any such amount.
143
[(2) Any amount standing to the credit of a member in the Fund or of an
exempted employee in a provident fund at the time of his death and payable to his
nominee under the Scheme or the rules of the provident fund shall, subject to any
deduction authorised by the said Scheme or rules, vest in the nominee and shall be
free from any debt or other liability incurred by the deceased or the nominee before
the death of the member or of the exempted employee 144 [and shall also not be liable
to attachment under any decree or order of any Court].]
145 [(3) The provisions of sub-section (1) and sub-section (2) shall, so far as may be,

apply in relation to the [Pension]146 or any other amount payable under the [Pension]
147 Scheme 148 [and also in relation to any amount payable under the Insurance

Scheme] as they apply in relation to any amount payable out of the Fund.]
11. Priority of payment of contributions over other debts.—149 [(1)] 150 [Where any
employer is adjudicated insolvent or, being a company, an order for winding up is
made, the amount due—
(a) from the employer in relation to 151 [an establishment] to which any 152
[Scheme or the Insurance Scheme] applies in respect of any contribution
payable to the Fund 153 [or, as the case may be, the Insurance Fund], damages
recoverable under Section 14-B, accumulations required to be transferred
under sub-section (2) of Section 15 or any charges payable by him under any
other provision of this Act or of any provision of the 154 [Scheme or the
Insurance Scheme]; or
(b) from the employer in relation to an exempted 155 [establishment] in respect of
any contribution to 156 [the Provident Fund or any Insurance Fund] (in so far as
it relates to exempted employees), under the rules of 157 [the Provident Fund
or any Insurance Fund] 158 [any contribution payable by him towards the
[Pension]159 Fund under sub-section (6) of Section 17,] damages recoverable
under Section 14-B or any charges payable by him to the appropriate
Government under any provision of this Act or under any of the conditions
specified under Section 17,
shall, where the liability therefor has accrued before the order of adjudication or
winding up is made, be deemed to be included] among the debts which under Section
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49 of the Presidency Towns Insolvency Act, 1909, or under Section 61 of the Provincial
Insolvency Act, 1920 or under 160 [Section 530 of the Companies Act, 1956], are to be
paid in priority to all other debts in the distribution of the property of the insolvent or
the assets of the company being wound up, as the case may be.
161
[Explanation.—In this sub-section and in Section 17, ‘insurance fund’ means any
fund established by an employer under any scheme for providing benefits in the
nature of life insurance to employees, whether linked to their deposits in provident
fund or not, without payment by the employees of any separate contribution or
premium in that behalf.]
162 [(2) Without prejudice to the provisions of sub-section (1), if any amount is due

from an employer 163 [, whether in respect of the employee's contribution (deducted

from the wages of the employee) or the employer's contribution], the amount so due
shall be deemed to be the first charge on the assets of the establishment, and shall,
notwithstanding anything contained in any other law for the time being in force, be
paid in priority to all other debts.]
► Nature.—Nature of this section is declaratory, Maharashtra State Cooperative Bank Ltd. v.
Provident Fund Commr., (2009) 10 SCC 123 : (2009) 2 SCC (L&S) 743.
Section 11 of Employees' Provident Funds Act will not override the provisions of Section 529-A
of Companies Act. Joseph v. Official Liquidator, (2001) 2 LLJ 1217 : (2001) 3 LLN 1098 : (2001)
90 FLR 1141 (Ker).
► Priority of payment of contributions.—The priority given to the dues of provident fund, etc.
in Section 11 is not hedged with any limitation or condition. Rather, the amount due is required to be
paid in priority to all other debts. Any doubt on the width and scope of Section 11 qua other debts is
removed by the use of expression “all other debts” in both Section 11(1) and Section 11(2). That
would mean that the priority clause enshrined in Section 11 will operate against statutory as well as
non-statutory and secured as well as unsecured debts including a mortgage or pledge. Section 11
(2) was designedly inserted in the Act for ensuring that the provident fund dues of the workers are
defeated by prior claims of secured or unsecured creditors. That is why the legislature took care to
declare that irrespective of the time when a debt is created in respect of the assets of the
establishment, the dues payable under the Act would always remain a first charge and shall be paid
first out of the assets of the establishment notwithstanding anything contained in any other law for
the time being in force. Therefore, the statutory first charge created on the assets of the
establishment by Section 11(2) and the priority given to the payment of any amount due from an
employer will operate against all types of debts. Maharashtra State Co-operative Bank Ltd. v.
Provident Fund Commr., (2009) 10 SCC 123 : (2009) 2 SCC (L&S) 743
EPF Act dues have priority over workmen's dues and secured debts under Section 529-A,
Companies Act. Non obstante clause in Section 11(2), EPF Act, is not subject to non obstante
clause in Section 529-A, Companies Act. Words “all other debts” in Section 11(2), EPF Act include
debts due to secured creditors whereas Section 529-A, Companies Act has merely expanded scope
of workmen's dues and placed them on a par with debts due to secured creditors, is has not created
any first charge in respect thereof. Hence, Section 529-A although inserted in Companies Act
subsequent to 1973 amendment to Section 11, EPF Act, does not have the effect of giving priority to
workmen's dues and debts due to secured creditors as specified in Section 529-A, Companies Act
over provident fund dues payable by employer under EPF Act. After amount due from employer
under EPF Act is paid, other dues of workmen will be treated on a par with debts due to secured
creditors and payment thereof will be regulated by provisions contained in Section 529(1) r/w
Sections 529(3), 529-A and 530(1), Companies Act, Employees Provident Fund Commr. v. Official
Liquidator, (2011) 10 SCC 727.
Object of Section 11(2) (as inserted by Amendment Act 40 of 1973) is to ensure that payment of
provident fund dues of workers is not defeated by prior claims of secured and/unsecured creditors.
Consequently, provisions of Essential Commodities Act and orders framed thereunder have no
bearing on interpretation of Section 11(2) since they were enacted to ensure timely payment of
price by producer of sugar to cane growers, Maharashtra State Coop. Bank Ltd. v. Kannad
Sahakari Sakhar Karkhana Ltd., (2014) 14 SCC 456.
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► Any amount due from an employer.—The expression “any amount due from an employer”
appearing in Section 11(2) has to be interpreted keeping in view the object of the Act and other
provision contained therein including Section 11(1) and Sections 7-A, 7-Q, 14-B and 15(2). Section
11(2) was inserted in Section 11 by Amendment Act 40 of 1973 with a view to ensure that payment
of provident fund dues of the workers are not defeated by the prior claims of secured and/or of
unsecured creditors. While enacting Section 11(2), the legislature was conscious of the fact that in
terms of the existing Section 11 priority had been given to the amount due from an employer in
relation to an establishment to which any scheme or fund was applicable including damages
recoverable damages recoverable under Section 14-B and accumulations required to be transferred
under Section 15(2). The legislature was also aware that in case of delay the employer was
statutorily responsible to pay interest in terms of Section 17. Therefore, there is no plausible reason
to give a restricted meaning to the expression “any amount due from the employer” and confine it to
the amount determined under Section 7-A or the contribution payable under Section 8. Any
interpretation to the contrary would frustrate the object of introducing the deeming provision and non
obstante clause in Section 11(2), Maharashtra State Co-operative Bank Ltd. v. Provident Fund
Commr., (2009) 10 SCC 123 : (2009) 2 SCC (L&S) 743.
164 [12. Employer not to reduce wages, etc.—No employer in relation to 165 [an

establishment] to which any 166 [Scheme or the Insurance Scheme] applies shall, by
reason only of his liability for the payment of any contribution to 167 [the Fund or the
Insurance Fund] or any charges under this Act or the 168 [Scheme or the Insurance
Scheme], reduce, whether directly or indirectly, the wages of any employee to whom
the 169 [Scheme or the Insurance Scheme] applies or the total quantum of benefits in
the nature of old age pension, gratuity 170 [, provident fund or life insurance] to which
the employee is entitled under the terms of his employment, express or implied.]
► Trust deed.—Section 12 overrides the regulations framed under a trust deed. Som Prakash
Rekhi v. Union of India, (1981) 1 SCC 449.
► Rate of contribution.—After the coverage of the establishment by the Act a higher rate of
contribution to the provident fund prescribed by an earlier scheme cannot be reduced by the
employer, to the statutory rate. R.P.F. Commr. v. Harihar Polyfibres, (1992) 2 LLJ 761 : 1992 Lab
IC 202 : (1992) 1 Cur LR 517 (Kant)(DB) reversing Harihar Polyfibres v. R.P.F. Commr., (1991) 2
LLJ 477 : (1990) 1 LLN 221 (Kant).
► Entitlement of Provident Fund.—There is no entitlement of Provident Fund over and above
that provided under EPF Act, Marathwada Gramin Bank Karamchari Sanghatana v. Marathwada
Gramin Bank, (2011) 9 SCC 620 : (2011) 2 SCC (L&S) 562.
13. Inspectors.—(1) The appropriate Government may, by notification in the Official
Gazette, appoint such persons as it thinks fit to be Inspectors for the purposes of this
Act 171 [, the Scheme 172 [, the [Pension]173 Scheme or the Insurance Scheme]], and
may define their jurisdiction.
(2) Any Inspector appointed under sub-section (1) may, for the purpose of
inquiring into the correctness of any information furnished in connection with this Act
or with any 174 [Scheme or the Insurance Scheme] or for the purpose of ascertaining
whether any of the provisions of this Act or of any 175 [Scheme or the Insurance
Scheme] have been complied with 176 [in respect of 177 [an establishment] to which any
178
[Scheme or the Insurance Scheme] applies or for the purpose of ascertaining
whether the provisions of this Act or any 179 [Scheme or the Insurance Scheme] are
applicable to any 180 [establishment] to which the 181 [Scheme or the Insurance
Scheme] has not been applied or for the purpose of determining whether the
conditions subject to which exemption was granted under Section 17 are being
complied with by the employer in relation to an exempted 182 [establishment]]—
(a) require an employer 183 [or any contractor from whom any amount is
recoverable under Section 8-A] to furnish such information as he may consider
necessary 184 [* * *];
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(b) at any reasonable time 185 [and with such assistance, if any, as he may think
fit, enter and search] any 186 [establishment] or any premises connected
therewith and require any one found in charge thereof to produce before him
for examination any accounts, books, registers and other documents relating
to the employment of persons or the payment of wages in the 187
[establishment];
(c) examine, with respect to any matter relevant to any of the purposes
aforesaid, the employer 188 [or any contractor from whom any amount is
recoverable under Section 8-A], his agent or servant or any other person
found in charge of the 189 [establishment] or any premises connected therewith
or whom the Inspector has reasonable cause to believe to be or to have been,
an employee in the 190 [establishment];
191 [(d)
make copies of or take extracts from, any book, register or other
document maintained in relation to the establishment and, where he has
reason to believe that any offence under this Act has been committed by an
employer, seize with such assistance as he may think fit, such book, register
or other document or portions thereof as he may consider relevant in respect
of that offence;]
(e) exercise such other powers as the [Scheme or the Insurance Scheme]192 may
provide.
193 [(2-A) Any Inspector appointed under sub-section (1) may, for the purpose of

inquiring into the correctness of any information furnished in connection with the
[Pension]194 Scheme or for the purpose of ascertaining whether any of the provisions
of this Act or of the [Pension]195 Scheme have been complied with in respect of an
establishment to which the [Pension]196 Scheme applies, exercise all or any of the
powers conferred on him under clause (a), clause (b), clause (c) or clause (d) of sub-
section (2).]
197 [(2-B) The provisions of the Code of Criminal Procedure, 1898,198 shall, so far as

may be, apply to any search or seizure under sub-section (2) 199 [or under sub-section
(2-A), as the case may be] as they apply to any search or seizure made under the
authority of a warrant issued under Section 98200 of the said Code.]
(3) 201 [* * *]
NOTIFICATION
APPOINTMENT OF ASSISTANT PUBLIC PROSECUTORS
S.O. 35024/1/88-SS II, dt. 19-1-1989.—In exercise of the powers conferred by
sub-section (1-A) of Section 25 of the Code of Criminal Procedure, 1973 (2 of 1974),
the Central Government hereby appoints all the Inspectors appointed under sub-
section (1) of Section 13 of the Employees' Provident Funds and Miscellaneous
Provisions Act, 1952 (19 of 1952), as Assistant Public Prosecutors for the purpose of
conducting of cases within their respective jurisdiction, arising out of the Employees'
Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952), and the
Schemes framed thereunder in the Courts of Magistrates.
14. Penalties.—(1) Whoever, for the purpose of avoiding any payment to be made
by himself under this Act 202 [, the Scheme 203 [, the [Pension]204 Scheme or the
Insurance Scheme]] or of enabling any other person to avoid such payment knowingly
makes or causes to be made any false statement or false representation shall be
punishable with imprisonment for a term which may extend to 205 [one year, or with
fine of five thousand rupees, or with both].
206 [(1-A) An employer who contravenes, or makes default in complying with, the

provisions of Section 6 or clause (a) of sub-section (3) of Section 17 in so far as it

relates to the payment of inspection charges, or paragraph 38 of the Scheme in so far
as it relates to the payment of administrative charges, shall be punishable with
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imprisonment for a term which may extend to 207 [three years] but—
(a) which shall not be less than 208 [one year and a fine of ten thousand rupees]
in case of default in payment of the employees' contribution which has been
deducted by the employer from the employees' wages;
209
[(b) which shall not be less than six months and a fine of five thousand
rupees, in any other case : ]
210
[* * *]
Provided that the court may, for any adequate and special reasons to be recorded in
the judgment, impose a sentence of imprisonment for a lesser term 211 [* * *].
212 [(1-B) An employer who contravenes, or makes default in complying with the

provisions of Section 6-C, or clause (a) of sub-section (3-A) of Section 17 in so far as

it relates to the payment of inspection charges, shall be punishable with imprisonment
for a term which may extend to 213 [one year] but which shall not be less than 214 [six
months] and shall also be liable to fine which may extend to 215 [five thousand
rupees]:
Provided that the court may, for any adequate and special reasons to be recorded in
the judgment impose a sentence of imprisonment for a lesser term 216 [* * *].]
(2) 217 [Subject to the provisions of this Act, the Scheme] 218 [, the [Pension]219
Scheme or the Insurance Scheme] may provide that any person who contravenes, or
makes default in complying with, any of the provisions thereof shall be punishable
with imprisonment for a term which may extend to 220 [one year, or with fine which
may extend to four thousand rupees, or with both].
221 [(2-A) Whoever contravenes or makes default in complying with any provision of

this Act or of any condition subject to which exemption was granted under Section 17
shall, if no other penalty is elsewhere provided by or under this Act for such
contravention or non-compliance, be punishable with imprisonment which may extend
to 222 [six months, but which shall not be less than one month, and shall also be liable
to fine which may extend to five thousand rupees].]
(3) 223 [* * *]
► Proof of offence.—On a plain language of Section 14(1) it is seen that there is an element of
mens rea and therefore, the burden is on the authority prosecuting the person to prove the offence.
S.H. Salve Kadam & Co. v. R.P.F. Commr., 1981 Lab IC 568 (Kar HC).
For an offence under Section 14(1-A) mens rea is not an essential element. P.F. Inspector v.
Ram Kumar, 1983 Lab IC 717 (P&H HC).
► Non-payment of employer's contribution.—Continued non-payment of employer's
contribution under the Act after the due date is a continuing offence. Bhagirath Kanoria v. State of
M.P., (1984) 4 SCC 222 : 1985 SCC (L&S) 30.
Non-payment of contribution of provident fund by an establishment exempted under Section 17,
as per its own rules would attract penal provisions of sub-sections (1-A) and (2-A) of Section 14.
N.K. Jain v. C.K. Shah, (1991) 2 SCC 495 : 1991 SCC (Cri) 328 : 1991 SCC (L&S) 656.
Where the allegation is only for non-payment of contribution and administrative charges,
payment is to be made locally and not to the office of the P.F. Commissioner. D.K. Bhattacharjee v.
Chandidas Chitra Mandir, 1982 Lab IC 899 (Cal HC).
► Limitation, Computation of.—Non-payment of employer's contribution to Provident Fund is
a continuing offence and as such there is no period of limitation to take cognizance of the offence.
K.M. Shivarama v. K.C. Purushothama, (1999) 2 LLJ 1063 : 1999 LLR 1207 : (2000) 84 FLR 387
(Karn).
► Imposition of penalty.—Merely stating that the accused-respondent was old and infirm but
yet looking after the concern would not be the kind of special and adequate reason to impose a
penalty less than the minimum which the legislature contemplates. Union of India v. Mohd. Ahmed,
1978 Lab IC 1026 (Del).
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No amount of subsequent payment after the default, whether by arrangement or otherwise, would
wipe out the offence. Ramjhora Tea Co. Ltd. v. G.P. Sinha, (1993) 1 LLN 840 : (1993) 66 FLR
1033 (Cal).
Cancellation of exemption under Section 17(4) does not amount to a penalty within the meaning
of Section 14(2-A). N.K. Jain v. C.K. Shah, (1991) 2 SCC 495 : 1991 SCC (Cri) 328 : 1991 SCC
(L&S) 656.
224 [14-A. Offences by companies.—(1) If the person committing an offence under

this Act 225 [, the Scheme or 226 [the [Pension]227 Scheme or the Insurance Scheme]] is
a company, every person, who at the time the offence was committed was in charge
of, and was responsible to, the company for the conduct of the business of the
company, as well as the company, shall be deemed to be guilty of the offence and
shall be liable to be proceeded against and punished accordingly:
Provided that nothing contained in this sub-section shall render any such person
liable to any punishment, if he proves that the offence was committed without his
knowledge or that he exercised all due diligence to prevent the commission of such
offence.
(2) Notwithstanding anything contained in sub-section (1), where an offence under
this Act 228 [, the Scheme or 229 [the [Pension]230 Scheme or the Insurance Scheme]]
has been committed by a company and it is proved that the offence has been
committed with the consent or connivance of, or is attributable to, any neglect on the
part of, any director or manager, secretary or other officer of the company, such
director, manager, secretary or other officer shall be deemed to be guilty of that
offence and shall be liable to be proceeded against and punished accordingly.
Explanation.—For the purposes of this section,—
(i) “company” means any body corporate and includes a firm and other
association of individuals; and
(ii) “director”, in relation to a firm means a partner in the firm.
► Limitation period for complaint.—As there is special provision in Section 470(3) CrPC,
1973 for exclusion of the period required for obtaining sanction and as in the Explanation it has
been clearly stated that the date on which the application is made for obtaining consent or sanction
and the date of receipt of the order of the Government or other authority shall both be excluded.
Ground of complaint—Complaint on the ground that the accused at all material time was the person
in charge of the establishment and was responsible to it for the conduct of its business, is not
sufficient to connect the accused with the alleged offence. K.N. Genda v. State, 1982 Lab IC 1777.
► Facts to be stated in complaint.—It is not enough to make a bald allegation in the complaint
borrowing the language of the section, to attract Section 14-A(2). The facts essential to constitute
the offence attracting Section 14-A(2) have to be stated, without which the prosecution launched
and cognizance taken by the Magistrate would be improper. Anantaramaiah Woollen Factory v.
State, (1980) 57 FJR 407 (Kar HC) : 1981 Lab IC 538.
► Liability to get prosecuted.—Only such manager, secretary or other officer of the company
or establishment who is in charge of management of the affairs of the establishment or contributes
to the commission of the offence by consent or connivance or neglect is liable to be prosecuted.
Anantaramaiah Woollen Factory v. State, (1980) 57 FJR 407 (Kar HC) : 1981 Lab IC 538.
The expression “employer” as defined in Section 2(e) and the expression “person in charge of,
and responsible to, the company for the conduct of the business of the company” in Section 14-A
are distinct and different, and a person cannot be prosecuted for non-compliance with Section 17
(3) merely because he has been described as a person in charge of, and responsible to the
company for the conduct of its business. K.L. Jalan v. State of W.B., (1993) 67 FLR 195 : (1993) 2
LLN 100 : (1994) 1 LLJ 224 (Cal).
A director of a company included in the declaration under Columns 8 and 11 of Form 5-A (under
Para 36-A of the Employees' Provident Funds Scheme, 1952) as one of the persons in charge of
and responsible for the conduct of the business of the establishment, can be prosecuted for non-
compliance with the provisions of the Act and the scheme in not depositing the contribution.
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Srikanta Datta Narsimharaja v. Enforcement Officer, (1993) 3 SCC 217 : 1993 SCC (L&S) 751
upholding Srikanta Datta Narsimharaja Wodiyar v. Enforcement Officer, (1992) 2 CLR 715 (Kant).
Directors of a company, deemed to have committed any offence under Section 14-A(1), cannot
be granted relief under Section 633 of the Companies Act, 1956. Rabindra Chamria v. Registrar of
Companies, 1992 Supp (2) SCC 10.
The Penal Code, save and except some provisions specifically providing therefor, does not
contemplate any vicarious liability on the part of a party who is not charged directly for commission
of an offence. The provisions of the Essential Commodities Act, the Negotiable Instruments Act, the
Employees' Provident Funds and Miscellaneous Provisions Act, 1952, etc. have created such
vicarious liability. In terms of the Explanations appended to Section 405 of the Penal Code, a legal
fiction has been created to the effect that the employer shall be deemed to have committed an
offence of criminal breach of trust. Whereas a person in charge of the affairs of the Company and
in control thereof has been made vicariously liable for the offence committed by the Company along
with the Company but even in a case falling under Section 406 IPC vicarious liability has been held
to be not extendable to the Directors or officers of the Company. S.K. Alagh v. State of U.P., (2008)
5 SCC 662.
231 [14-AA. Enhanced punishment in certain cases after previous conviction.—
Whoever, having been convicted by a court of an offence punishable under this Act,
the Scheme or 232 [the [Pension]233 Scheme or the Insurance Scheme], commits the
same offence shall be subject for every such subsequent offence to imprisonment for a
term which may extend to 234 [five years, but which shall not be less than two years,
and shall also be liable to a fine of twenty-five thousand rupees].
► Prospective operation.—Sections 14(1-A) & 14-AA, are not retrospective. Dwijendra Nath
Singha v. State, 1978 Lab IC 1420 (Cal).
235 14-AB. Certain offences to be cognizable.—Notwithstanding anything contained

in the Code of Criminal Procedure, 1898 (5 of 1898), an offence relating to default in

payment of contribution by the employer punishable under this Act shall be
cognizable.
236 14-AC. Cognizance and trial of offences.—(1) No court shall take cognizance of

any offence punishable under this Act, the Scheme or 237 [the [Pension]238 Scheme or
the Insurance Scheme], except on a report in writing of the facts constituting such
offence made with the previous sanction of the Central Provident Fund Commissioner
or such other officer as may be authorised by the Central Government, by notification
in the Official Gazette, in this behalf, by an Inspector appointed under Section 13.
(2) No court inferior to that of a Presidency Magistrate or a Magistrate of the first
class shall try any offence under this Act or the Scheme or 239 [the [Pension]240 Scheme
or the Insurance Scheme].]
NOTIFICATION
S.O. 549(E), dt. Oct. 16, 1973.—In exercise of the powers conferred by Section
14-AC of the Employees' Provident Funds and Family Pension Fund Act, 1952 and in
supersession of all previous notifications on the subject, the Central Government
hereby authorises that the powers vested in the Central Provident Fund Commissioner
under the provisions of the above said section shall also be exercisable within each of
the regions specified in the Schedule by the respective Regional Provident Fund
Commissioners in whose region the establishment is covered or has its Head Office.
This notification shall come into force on the first day of November, 1973.
► Petition of complaint.—The petition of complaint need not in detail plead any and every
minuscule fact or the evidence. R.K. Prasad v. State of Bihar, (1986) 2 LLN 305 (Pat)(FB).
► Non-application of mind.—Mere preferring a complaint in stereotyped printed forms is not
indicative of non-application of mind to the facts of the case. R.K. Prasad v. State of Bihar, (1986)
2 LLN 305 (Pat)(FB).
► Sanction for prosecution.—Omission to bring to the notice of the sanctioning authority that
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instalments had been fixed by the Commissioner and in accordance therewith, the defaulter-
employer had paid a substantial amount, held, vitiated the sanction for prosecution. Ramjhora Tea
Co. Ltd. v. G.P. Sinha, (1993) 1 LLN 840 : (1993) 66 FLR 1033 (Cal).
► Relief.—A circular from the Central Provident Fund Commissioner, providing for recovery of
arrears of EPF in instalments cannot be a basis for grant of relief by courts in prosecution for non-
payment of administrative charges under para 38(1) of the EPF Scheme, 1952. Andhra Sinters Ltd.
v. Provident Fund Inspector, 1993 Lab IC 2346 : (1994) 1 LLJ 1171 : (1994) 68 FLR 983 (AP).
► Summary trial.—Offences under the Act should not be tried summarily even if the accused
desires to plead guilty. State of Maharashtra v. Shivprakash Seth, 1993 Lab IC 1797 (Bom).
241
[14-B. Power to recover damages.—Where an employer makes default in the
payment of any contribution to the Fund 242 [, the [Pension]243 Fund or the Insurance
Fund] or in the transfer of accumulations required to be transferred by him under sub-
section (2) of Section 15 [or sub-section (5) of Section 17]244 or in the payment of any
charges payable under any other provision of this Act or of [any Scheme or Insurance
Scheme]245 or under any of the conditions specified under Section 17, 246 [the Central
Provident Fund Commissioner or such other officer as may be authorised by the
Central Government, by notification in the Official Gazette, in this behalf] may recover
247
[from the employer by way of penalty such damages, not exceeding the amount of
arrears, as may be specified in the Scheme : ]
248 [Provided that before levying and recovering such damages, the employer shall

be given a reasonable opportunity of being heard : ]

249 [Provided further that the Central Board may reduce or waive the damages levied

under this section in relation to an establishment which is a sick industrial company

and in respect of which a scheme for rehabilitation has been sanctioned by the Board
for Industrial and Financial Reconstruction established under Section 4 of the Sick
Industrial Companies (Special Provisions) Act, 1985 (1 of 1986), subject to such
terms and conditions as may be specified in the Scheme.]]
► Constitutional validity.—Section 14-B, Employees' Provident Funds Act does not infringe
the provisions of Article 31(2) as it is saved by clause 5 of that Article. R.B.H.M. Jute Mills (P) Ltd.
v. R.P.F. Commr., Bihar, 1957 Pat LR 386 : 1957 BLJR 811 : (1958) 1 Lab LJ 598 : ILR 37 Pat 47.
Section 14-B, held, does not violate Article 14. It is only if in actually applying Section 14-B the
Government acts without considering facts of the particular case and without attempting to
determinate the proper quantum of damages that the particular order may be assailed as arbitrary.
Atlantic Engg. Service v. Union of India, 1979 Lab IC 695 (Del).
Section 14-B is not unguided, uncontrolled and arbitrary and hence not violative of Article 14.
Organo Chemical Industries v. Union of India, (1979) 4 SCC 573 : 1980 SCC (L&S) 92.
Section 14-B requires an enquiry in consonance with the principles of natural justice. Shyam
Glass Works v. State of U.P., AIR 1979 All 19 : 1979 Lab IC 27.
The imposition of damages under Section 14-B does not attract Article 20(2) as it is neither by
court of law nor by a judicial tribunal. R.P.F. Commr. v. Bharat Plywood & Timber Products, 1980
Lab IC 446 (Ker HC).
► Natural Justice.—Even prior to 1973 amendment to Section 14-B, an order imposing
damages or penalty could be passed only after affording opportunity. India Supplies Engg. Works
Ltd. v. State of U.P., (1993) 2 LLN 76 : (1993) 66 FLR 739 : 1994 Lab IC 1179 (All)(DB); R.P.F.
Commr. v. P.G. Srinivasan, (1993) 66 FLR 439 (Mad).
► Discretion of authority.—The words ‘as it may think fit to impose’ vest a discretion in the
authority in the matter of determining quantum of damages to be levied, which discretion has to be
exercised having regard to all relevant facts and circumstances of the case. The exercise of power
under Section 14-B being quasi-judicial, the authority should take into consideration the explanation
put forward by the employer and if circumstances warrant should also grant the employer's request
for a personal hearing. Viswabharati Welfare Printing Press v. R.P.F. Commr., 1979 Lab IC 269
(AP).
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Section 14-B requires application of mind by the authority. Karnataka Agro Industries Corpn.
Ltd. v. R.P.F. Commr., 1979 Lab IC 72 (Kar).
The authority under the Act has discretion to mitigate damages depending upon the
circumstances of the case but never a discretion to condone the delay; damages in rare cases can
be nil percentage but failure to pay will always attract Section 14-B. Calicut Modern Spg. & Wvg.
Mills Ltd. v. R.P.F. Commr., (1982) 1 LLJ 440 (Ker HC) : 1982 Lab IC 1422. Various administrative
orders authorise the review of an order of levy of damages. Virendra Prosad v. Union of India,
(1986) 2 LLN 1069 : 1986 Lab IC 1961.
Regional Provident Fund Commissioner can reduce but cannot totally waive the penalty. R.P.F.
Commr. v. S.D. College, (1997) 1 SCC 241 : 1997 SCC (L&S) 449.
► Speaking order.—An order under Section 14-B must be a speaking order. R.P.F. Commr.
v. Taylor Instrument Company of India, (1993) 1 LLN 933 : (1994) 1 LLJ 1007 : (1993) 66 FLR 870
(P&H)(DB)
A non-speaking order imposing exemplary damages is invalid. The defect cannot be cured by
supplying reasons in the counter-affidavit. Cannanore Shop v. R.P.F. Commr., 1992 Lab IC 2477 :
(1992) 2 CLR 305 : (1992) 65 FLR 714 (Ker).
► Default in payment of contribution.—The loss is presumed by the legislature when the
employer makes the default in payment of contribution and therefore, no loss is to be proved.
Quantum of loss only has to be determined by the Government before damages are levied and
recovered. Atlantic Engg. Service v. Union of India, 1979 Lab IC 695 (Del).
Section 14-B—So long as the employer has remitted its contribution to the provident fund
through cheque within the time fixed in the Scheme, whatever may be the actual date on which the
amount is actually remitted to the fund on account of delay by the Bank or postal department, no
penalty can be imposed on the employer. Indian Process Chemical Laboratory (P) Ltd. v. R.P.F.
Commr., 1979 Lab IC 84 (Kar).
Section 14-B, applies to employers of exempted establishments also. Hence in cases of default
in payment of contribution to provident fund, proceedings for recovery of damages can be initiated
against employees of such exempted establishments. This is clear from deeming provision contained
in second part of Section 17(1-A)(a). As definition of “fund” would apply to a scheme operating in
an exempted establishment, default in payment of contribution to such scheme would attract Section
14-B. Expression “so far as may be” in Section 17(1-A)(a) does not limit scope of the provision.
Section 17 (1-A)(a), being a remedial or social welfare provision, should be construed as a whole
with a purposive and social justice oriented approach, Regl. Provident Fund Commr. v. Hooghly
Mills Co. Ltd., (2012) 2 SCC 489.
Where the default was detected twelve years after delegation of powers to the Commissioner
while the State concerned had as many as over 22,000 establishments and only one empowered
Commissioner, order levying damages passed by him 1½ years later, held, did not vitiate the order.
R.P.F. Commr. v. K.T. Rolling Mills (P) Ltd., (1995) 1 SCC 181 : 1995 SCC (L&S) 272 reversing
R.M. Gandhi v. K.T. Rolling Mills, (1994) 2 LLN 970 : (1994) 1 CLR 631 : (1994) 68 FLR 1149
(Bom)(DB).
Merely because the petitioner even bona fidely was contesting that the provisions of the Act were
not applicable, it would not absolve the petitioner from liability to deposit the contribution under the
Act created for the welfare of employees. Gram Sewa Samiti v. Regional Commr., E.P.F., Indore,
(1997) 2 LLJ 1202 : (1997) 76 FLR 573 (MP).
Action under Section 14-B should be taken within a reasonable time but delay in such action
would not amount to waiver of the right. H.P. Agro Industries Corpn. Ltd. v. R.P.F. Commr., 1984
Lab IC 1286 : (1993) 2 CLR 505 : (1994) 2 LLN 715 (HP)(DB). But see Orissa Forest Development
Corpn. v. R.P.F. Commr., 1994 Lab IC 2510 (Ori)(DB).
► Imposition of damages for default in payment.—Since presence or absence of mens rea
and/or actual reus would be a determinative factor in imposing damages under Section 14-B, High
Court or appellate authority or original authority having found no mens rea and/or actus reus,
respondent(s) could not be held liable under Section 14-B, Provident Fund Commissioner v. RSL
Textiles (India) (P) Ltd., (2017) 3 SCC 110 : (2017) 1 SCC (L&S) 543.
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► Damages, Meaning of.—‘Damages’ here is a penalty for default or failure in performance of

duty imposed under the Act as well as a compensation for the loss sustained by the employees.
Recovery of damages equivalent to the amount of arrears from a habitually defaulting employer, held
on facts, was justified. After giving the employee's interest on the delayed payments made by the
employer, the remaining amount should not go to the Government revenue but should be deposited
in the Fund constituted under Section 5. Organo Chemicals Industries v. Union of India, (1979) 4
SCC 573 : 1980 SCC (L&S) 92.
Damage under Section 14-B is intended to compensate the loss to the beneficiaries of the
Scheme. According to the dictionary meaning “damage” means “the pecuniary reparation due for
loss or injury sustained by one person through the fault or negligence of another” and it is for the
authority under the Act to quantify the same. Prajatantra Prachar Samiti v. R.P.F. Commr., 1979
Lab IC 309 (Ori).
Part of the amount of damages constituting interest as distinct from the penal component is an
admissible deduction in computing the income for the purpose of income tax. New Mahalakshmi
Textile Mills (P) Ltd. v. CIT, (1994) 1 LLN 629 (Bom)(DB).
Damages referred to in Section 14-B contain a penal element. The damages are not to be
restricted only to the loss of interest to employee caused by non-deposit or late deposit of the
contribution by the employer. Damages have to be found and ascertained and then something more
should be added to it by way of penalty. Aditya Agro Industries (P) Ltd. v. R.P.F. Commr., (1997) 2
LLN 271 (Mad).
► Damages, Rate of.—Where damages imposed at different rates in some cases applying
higher rate for smaller periods of default and lower rates for larger periods of default, such rates,
held, indicated no rationale. The case although fit for being remanded, in view of the long delay,
Supreme Court not remanding the case but itself reducing the total amount of damages to 25%. K.
Streetlite Electric Corpn. v. R.P.F. Commr., (2001) 4 SCC 449.
Section 14-B confers a statutory right without the prescription of limitation and the plea of waiver
or acquiescence cannot operate against the rule that there could be no estoppel against statute.
Delay in initiating proceedings under this section could be a mitigating factor in recovery and
assessment of damages and not to claim immunity from action for damages on the ground of
waiver. S.H. Salve Kadam & Co. v. R.P.F. Commr., 1981 Lab IC 568 (Kar HC). See also1981 Lab
IC 267 (P&H HC) : 1981 Lab IC 285 (Raj HC) : 1983 Lab IC 133 (Ker HC) : AIR 1979 All 19.
Standard table for reckoning the amount of damages issued by Central Provident Fund
Commissioner is not binding on the Provident Fund Commissioner while levying damages under
Section 14-B. R.P.F. Commr. v. South India Flour Mills (P) Ltd., (1985) 1 LLN 836 (Mad)(DB) :
1986 Lab IC 650.
Section 73 of Contract Act, 1872 cannot be applied to determine damages under Section 14-B.
R.P.F. Commr. v. South India Flour Mills, (1985) 1 LLN 836 (Mad)(DB) : 1986 Lab IC 650.
► Mitigation of damages.—Where the management was disabled for circumstances beyond its
control to pay provident fund contribution, [Pension]250 fund contribution, administrative charges,
etc., and as soon as it was practicable, paid the same, held, the damages for delayed payment
could be mitigated to nil damages. Vegetable Vitamins Food Co. Ltd. v. R.P.F. Commr., (1994) 2
CLR 1062 (Bom).
Mere financial difficulty of the employer on account of strike, closure, lock-out, flood or power-
cuts cannot afford justiciable grounds against levying damages. Coventary Metals Rajasthan (P)
Ltd. v. Union of India, (1992) 2 CLR 122 : (1992) 2 LLN 594 (Raj).
The order determining damages will not become vulnerable merely on the ground that in respect
of certain items 100% damages have been imposed. Arvind Mills Ltd. v. R.M. Gandhi, 1982 Lab IC
344 (Guj HC).
A mere averment that the payment could not be made on account of financial hardship is not
sufficient to mitigate the damages. Arvind Mills Ltd. v. R.M. Gandhi, 1982 Lab IC 344 (Guj HC).
► Liability for penalty.—A predecessor company cannot avoid liability for penalty under
Section 14-B for the default of its predecessor. Vitro Pharma Products Co. Ltd. v. R.P.F. Commr.,
(1986) 1 LLN 971 (Bom).
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► Notice.—Separate notices are not contemplated under Section 14-B for each of the
accumulative defaults. Udaipur Sahkari Upbhokta Thok Bhandar v. Union of India, 1981 Lab IC 285
(Raj).
The show-cause notice is not a ministerial act. It is to be given by an authority which is entitled to
levy damages after taking into consideration the facts of the case. H.R. Gandhi v. State of Haryana,
(1981) 59 FJR 274 (P&H HC).
► Delay.—Plea of delay of 14 years in recovering damages for late payment of EPF
contributions will not be sustainable. Hindustan Times Ltd. v. Union of India, (1998) 2 SCC 242.
Inordinate delay by EPF authorities to levy damages and penalty for late payment will not be
sustainable. Orissa Forest Development Corpn. Ltd. v. R.P.F. Commr., (1995) 1 CLR 1116 (Ori)
(DB).
Section 14-B does not prescribe any period of limitation for levy or recovery of damages for
committing default in making the deposit of provident fund dues. Shyam Glass Works v. State of
U.P., AIR 1979 All 19 : 1979 Lab IC 27; A.P. Products (P) Ltd. v. R.P.F. Commr., (1987) 1 LLN
659 (P&H); Mathur Alloy Steels (P) Ltd. v. Union of India, (1993) 2 LLJ 471 (Bom). However, on
the facts and circumstances of the case the issuance of the show-cause notice should not be
beyond reasonable time. Gandhidham Spg. & Mfg. Co. Ltd. v. R.P.F. Commr., (1987) 1 LLN 813
(Guj)(DB) : 1987 Lab IC 659. See also Cosmos India Rubber Works v. R.P.F. Commr., (1986) 2
LLN 668 (Bom). Although delay in issuing show-cause notice cannot by itself vitiate the proceedings
for levying damages, it may in certain cases, such as those under Paras 32-A and 32-B of the
Employees' Provident Funds Scheme, give room for considering the levy of damages at less than
the minimum rates. Mathur Alloy Steels (P) Ltd. v. Union of India, (1993) 2 LLN 912 : (1993) 67
FLR 1028 : 1993 Lab IC 1707 (Bom).
Where order for levying damages passed after the delay of 6 to 10 years, but it caused no
irretrievable prejudice to the employer, held, not vitiative of the order. K. Streetlite Electric Corpn. v.
R.P.F. Commr., (2001) 4 SCC 449.
Proceeding for levy of damages initiated after an unexplained delay of 10 to 13 years was held to
be bad and set aside in National Marketing Corpn. v. R.P.F. Commr., (1994) 1 LLN 544 : (1994) 2
LLJ 1177 : (1994) 1 CLR 322 (Bom).
Damages should be levied within a reasonable time. Its levy after a lapse of more than about
1 1/2 decades from the date of first default is bad and illegal. Aditya Agro Industries (P) Ltd. v.
R.P.F. Commr., (1997) 2 LLN 271 (Mad).
► Punitive damages — Transferability of.—Imposition of punitive damages is quasi-criminal
in character that can be resorted to even in civil proceedings to deter wilful wrongdoing by
wrongdoer. Further held, Sections 14, 14-A, 14-AA, 14-AB, 14-AC call for criminal prosecution
while Section 14-B contemplates recovery of penalty by way of damages and is complete in itself.
Thus, held, imposition of penalty under Section 14-B does not amount to criminal prosecution in
context of transfer of establishment from one management to another, Mcleod Russel India Ltd. v.
Regl. Provident Fund Commr., (2014) 15 SCC 263 : (2015) 3 SCC (L&S) 593.
► Imposition of damages.—Mens rea/actus reus is determining factor for imposing and
quantifying damages under Section 14-B. Further held, imposition of damages under Section 14-B
implies that mens rea/actus reus was prevailing at relevant time, Mcleod Russel India Ltd. v. Regl.
Provident Fund Commr., (2014) 15 SCC 263 : (2015) 3 SCC (L&S) 593.
► Liability for damages.—Inter se covenants between erstwhile owners and transferee, do not
absolve transferee from payment of damages imposed by statute on previous owner. So where
damages are imposed under Section 14-B the same would be recoverable jointly and severally from
the erstwhile as well as the current managements, Mcleod Russel India Ltd. v. Regl. Provident Fund
Commr., (2014) 15 SCC 263 : (2015) 3 SCC (L&S) 593.
251 [14-C. Power of Court to make orders.—(1) Where an employer is convicted of an

offence of making default in the payment of any contribution to the Fund 252 [, the
[Pension]253 Fund or the Insurance Fund] or in the transfer of accumulations required
to be transferred by him under sub-section (2) of Section 15 or sub-section (5) of
Section 17, the Court may, in addition to awarding any punishment, by order in
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writing require him within a period specified in the order (which the Court may, if it
thinks fit and on application in that behalf, from time to time, extend), to pay the
amount of contribution or transfer the accumulations, as the case may be, in respect
of which the offence was committed.
(2) Where an order is made under sub-section (1), the employer shall not be liable
under this Act in respect of the continuation of the offence during the period or
extended period, if any, allowed by the Court, but if, on the expiry of such period or
extended period, as the case may be, the order of the Court has not been fully
complied with, the employer shall be deemed to have committed a further offence and
shall be punished with imprisonment in respect thereof under Section 14 and shall
also be liable to pay fine which may extend to one hundred rupees for every day after
such expiry on which the order has not been complied with.]
15. Special provisions relating to existing provident funds.—(1) 254 [Subject to the
provisions of Section 17, every employee who is a subscriber to any provident fund of
255 [an establishment] to which this Act applies shall, pending the application of a

scheme to] the 256 [establishment] in which he is employed, continue to be entitled to

the benefits accruing to him under the provident fund, and the provident fund shall
continue to be maintained in the same manner and subject to the same conditions as
it would have been if this Act had not been passed.
(2) 257 [On the application of any Scheme to 258 [an establishment], the
accumulations in any provident fund of the 259 [establishment], standing to the credit
of the employees who become members of the fund established under the scheme]
shall, notwithstanding anything to the contrary contained in any law for the time being
in force or in any deed or other instrument establishing the provident fund but subject
to the provisions, if any, contained in the Scheme, be transferred to the Fund
established under the Scheme, and shall be credited to the accounts of the employees
entitled thereto in the Fund.
► Deducted amount.—An amount deducted from salaries during the period of infancy
protection for crediting to a provident fund, must be transferred to the Employees' Provident Fund.
North Malabar Gramin Bank v. R.P.F. Commr., (1984) 1 LLN 739 (Ker). Such an amount cannot
be refunded to the employees. Ibid. In such a case the employer is not liable to transfer to the Fund
an amount representing his own contribution if no such contribution had been made. Ibid, North
Malabar Gramin Bank v. R.P.F. Commr., (1984) 1 LLN 739 (Ker).
16. Act not to apply to certain establishments.—260 [(1) This Act shall not apply—
(a) to any establishment registered under the Cooperative Societies Act, 1912, or
under any other law for the time being in force in any State relating to
cooperative societies, employing less than fifty persons and working without
the aid of power; or
261
[(b) to any other establishment belonging to or under the control of the
Central Government or a State Government and whose employees are entitled
to the benefit of contributory provident fund or old age pension in accordance
with any scheme or rule framed by the Central Government or the State
Government governing such benefits; or
(c) to any other establishment set up under any Central, Provincial or State Act
and whose employees are entitled to the benefits of contributory provident
fund or old age pension in accordance with any scheme or rule framed under
that Act governing such benefits; [* * *]262
(d) [* * *]263
Explanation.—[* * *]264
265 [(2) If the Central Government is of opinion that having regard to the financial

position of any class of 266 [establishments] or other circumstances of the case, it is

necessary or expedient so to do, it may, by notification in the Official Gazette, and
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subject to such conditions as may be specified in the notification, exempt 267 [whether
prospectively or retrospectively] that class of 268 [establishments] from the operation of
this Act for such period as may be specified in the notification.]
NOTIFICATIONS
(1)
S.O. 753, dated February 12, 1986.—In exercise of the powers conferred by sub-
section (2) of Section 16 of the Employees' Provident Funds and Miscellaneous
Provisions Act, 1952 (19 of 1952), the Central Government hereby exempts all
departmental undertakings under the State Governments of Himachal Pradesh and
Punjab whose employees are in receipt of provident fund and pension benefits as
admissible under the Government rules, as a class, from the operation of the
provisions of the said Act for a period of three years with effect from the 1st March,
1986.
(2)
S.O. 868, dated February 17, 1986.—In exercise of the powers conferred by sub-
section (2) of Section 16 of the Employees' Provident Funds and Miscellaneous
Provisions Act, 1952 (19 of 1952), and in continuation of the notification of the late
Ministry of Labour and Rehabilitation (Department of Labour) No. S.O. 34(E), dated
the 20th January, 1983 published in 1983 CCL-III-121 §[79], the Central Government
hereby exempts all departmental undertakings under the Central Government whose
employees are in receipt of provident fund and pension benefits as admissible under
the Government rules as a class, from the operation of the provisions of the said Act
for a further period of three years with effect from the 20th January, 1986.
(3)
S.O. 2432, dated 26th August, 1987.—In exercise of the powers conferred by
sub-section (2) of Section 16 of the Employees' Provident Funds and Miscellaneous
Provisions Act, 1952 (19 of 1952), and in continuation of the notification of the
Government of India in the late Ministry of Labour and Rehabilitation (Department of
Labour) S.O. No. 2911 dated the 21st August, 1984, the Central Government after
having regard to the circumstances of the case, is of the opinion that it is expedient so
to do, hereby exempts the following classes of establishments from the operation of
the Act for a further period of three years with effect from 1st November, 1987,
subject to the conditions specified therein, namely:—
THE SCHEDULE
PARTICULARS OF ESTABLISHMENTS
1. All establishments (including universities) which have been set up under either
an Act of Parliament or of State Legislature and whose employees are in receipt of
contributory provident fund, Family Pension and deposit-linked insurance or non-
contributory provident fund, pension and deposit-linked insurance in accordance with
the rules or regulations framed under the respective Acts.
2. All educational institutions, whose employees are in receipt of contributory
provident fund, Family Pension and deposit linked insurance or non-contributory
provident fund pension and deposit linked insurance at par with the State/Central
Government employees.
3. All establishments, which are registered as ‘Society’ under the Societies
Registration Act, 1960 and whose employees are in receipt of contributory provident
fund, Family Pension and deposit linked insurance or non-contributory provident fund,
pension and deposit linked insurance at par with State/Central Government
employees.
(4)
S.O. 1957, dated 24th June, 1991.—In exercise of the powers conferred by sub-
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section (2) of Section 16 of the Employees' Provident Funds and Miscellaneous

Provisions Act, 1952 (19 of 1952), and continuation of the notification of the
Government of India in the Ministry of Labour S.O. No. 2432, dated 26th August,
1987, the Central Government after having regard to the circumstances of the case, is
of the opinion that it is expedient so to do, hereby exempts the following classes of
establishments from the operation of the Act for a further period of three years with
effect from 1st September, 1990, subject to the conditions specified therein, namely:
—
SCHEDULE
Sl. No. Particulars of establishments
1. All educational institutions, whose employees are in receipt of contributory
provident fund, [Pension]269 and deposit linked insurance or non-
contributory provident fund, pension and deposit linked insurance at par
with the State/Central Government employees.
2. All establishments which are registered as ‘society’ under the Societies
Registration Act, 1860, and whose employees are in receipt of contributory
provident fund [Pension]270 and deposit linked insurance or non-
contributory provident fund, pension and deposit linked insurance at par
with State/Central Government employees.
(5)
S.O. dated 19-3-1993 [No. S.35015(13)/90-SSII].—.In exercise of the powers
conferred by sub-section (2) of Section 16 of the Employees' Provident Funds and
Miscellaneous Provisions Act, 1952 (19 of 1952), and in partial modification of the
Ministry of Labour S.O. No. 1957, dated the 24th June, 1991, the Central Government,
after having regard to the circumstances of the case, is of the opinion that it is
expedient so to do, hereby exempt the classes of establishments specified in the
Schedule annexed hereto from the operation of the Act for a period of three years with
effect from the date of publication of this notification, subject to the following
conditions, namely:—
(i) The employer shall constitute a Trust and establish a Board of Trustees for the
management of provident fund. The provident fund shall vest in the Board of
Trustees who will be responsible for proper accounts of the receipts into and
payments from the provident fund and the balance in their custody;
(ii) the accounts of the provident fund maintained by the Board shall be subject to
audit by a qualified independent Chartered Accountant annually;
(iii) a copy of the audited annual provident fund accounts together with the audited
balance sheet of the establishment for each accounting year shall be submitted
to the concerned Regional Provident Fund Commissioner within six months after
the close of the financial year;
(iv) the investment of the provident fund contribution shall be made as per the
pattern prescribed by the Central Government from time to time; and
(v) the exemption is liable to be cancelled for violation of any of the conditions
specified in this Notification.
THE SCHEDULE
(i) All educational institutions, which are registered as “Society” under the Societies
Registration Act, 1860 or as “Trust” under Indian Trusts Act, 1882 and whose
employees are in receipt of non-contributory provident fund pension at par with the
employees of Central Government or with the employees of State Government in such
State where the educational institution is located.
(ii) All educational institutions which are registered as “Society” under the Societies
Registration Act, 1860, or as “Trust” under Indian Trusts Act, 1882 and whose
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employees are in receipt of contributory provident fund, Family Pension and deposit-
linked insurance at par with benefits available under the Schemes framed under the
Employees Provident Funds and Miscellaneous Provisions Act, 1952 as amended from
time to time.
(6)
S.O. 664, dated 23-2-1989 (as extended by S.O. 189 dated 5-1-1993).—In
exercise of the powers conferred by sub-section (2) of Section 16 of the Employees'
Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952), the Central
Government, after having regard to the circumstances of the case, is of the opinion
that it is expedient to do, hereby exempts “voluntary organisations registered under
the Societies Registration Act, 1860, or any other law for the time being in force in any
State and engaged in leprosy eradication programme” as a class, from the operation of
the said Act, for a period of three years with effect from the date of publication of this
notification in the Official Gazette. [Extended for another three years w.e.f. 8-4-1992
by S.O. 189 dt. 5-1-1993]
(7)
S.O. 2381, dated 8th September, 1989.—In exercise of the powers conferred by
sub-section (2) of Section 16 of the Employees' Provident Funds and Miscellaneous
Provisions Act, 1952 (19 of 1952) the Central Government being of opinion that
having regard to the circumstances of certain establishments registered under the
Societies Registration Act, 1860 (21 of 1860) or under any other law for the time
being in force in any State relating to registration of societies which are being run
mainly on grants-in-aid received from the Central Government or the State
Governments, it is necessary and expedient so to do, hereby exempts the said class of
establishments from the operation of the first mentioned Act for a period of five years
with effect from the date of publication of this notification in the Official Gazette
subject to the condition that such grants-in-aid do not include any amount for the
purpose of meeting the liability of the employer towards the employer's contribution to
the Provident Fund.
(8)
S.O. 3536, dated December 6, 1994.—In exercise of the powers conferred by sub
-section (2) of Section 16 of the Employees' Provident Funds and Miscellaneous
Provisions Act, 1952 (19 of 1952) and in continuation of the Notification of the
Government of India in the Ministry of Labour S.O. No. 2381 dated 8-9-1989, the
Central Government being of opinion that having regard to the circumstances of
certain establishments registered under the Societies Registration Act, 1860
(21 of 1860) or under any other law for the time being in force in any State relating to
registration of societies which are being run mainly on grants-in-aid received from the
Central Government or the State Governments, it is necessary and expedient so to do,
hereby exempts the said class of establishments from the operation of the first
mentioned Act for a further period of one year with effect from the 22nd September,
1994 subject to the condition that such grants-in-aid do not include any amount for
the purpose of meeting the liability of the employer towards the employer's
contribution to the Provident Fund.
(9)
S.O. 3231, dated 21st Nov, 1995.—In exercise of the powers conferred by sub-
section (2) of Section 16 of the Employees' Provident Fund and Miscellaneous
Provisions Act, 1952 (19 of 1952) and in continuation of the Notification of the
Government of India in the Ministry of Labour S.O. No. 3536 dated the Sixth
December, 1994, the Central Government being of opinion that having regard to the
circumstances of certain establishments registered under the Societies Registration
Act, 1860 (21 of 1860) or under any other law for the time being in force in any State
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relating to registration of societies which are being run mainly on grants-in-aid

received from the Central Government or the State Governments, it is necessary and
expedient so to do, hereby exempts the said class of establishments from the
operation of the first mentioned Act for a further period of two years with effect from
the 22nd September, 1995 subject to the condition that such grants-in-aid do not
include any amount for the purpose of meeting the liability of the employer towards
the employer's contribution to the Provident Fund.
(10)
S.O. 2070, dated September 30, 1998.—In exercise of the powers conferred by
sub-section (2) of Section 16 of the Employees' Provident Fund and Miscellaneous
Provisions Act, 1952 (19 of 1952) and in continuation of the notification of the
Government of India in the Ministry of Labour S.O. No. 3231 dated the 21st
November, 1995, the Central Government being of opinion that having regard to the
circumstances of certain establishments registered under the Societies Registration
Act, 1860 (21 of 1860) or under any other law for the time being in force in any State
relating to registration of societies which are being run mainly on grants-in-aid
received from the Central Government or the State Governments, it is necessary and
expedient so to do, hereby exempts the said class of establishments from the
operation of the first mentioned Act for a further period upto the 31st March, 1999
with effect from the 22nd September, 1997 subject to the condition that such grants-
in-aid do not include any amount for the purpose of meeting the liability of the
employer towards the employer's contribution to the provident fund.
(11)
S.O. 498, dated February 8, 1995.—In exercise of the powers conferred by sub-
section (2) of Section 16 of the Employees' Provident Funds and Miscellaneous
Provisions Act, 1952 (19 of 1952), the Central Government, being of opinion that,
having regard to the circumstances of certain establishments which are employing
only ex-servicemen who are in receipt of pension benefits as admissible under the
Government rules, it is necessary and expedient so to do, hereby exempts the said
class of establishments from the operation of the said Act for a period of five years
with effect from the date of publication of this notification in the Official Gazette of
India.
(12)
Noti. No. F. No. S-35011/10/97-SS. II, dated September 30, 1998.—In
exercise of the powers conferred by sub-section (2) of Section 16 of the Employees'
Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952) and in
continuation of the notification of the Government of India in the Ministry of Labour
S.O. No. 3231 dated the 21st November, 1995, the Central Government being of
opinion that having regard to the circumstances of certain establishments registered
under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the
time being in force in any State relating to registration of societies which are being run
mainly on grants-in-aid received from the Central Government or the State
Governments, it is necessary and expedient so to do, hereby exempts the said class of
establishments from the operation of the first mentioned Act for a further period upto
the 31st March, 1999 with effect from the 22nd September, 1997 subject to the
condition that such grants-in-aid do not include any amount for the purpose of
meeting the liability of the employer towards the employer's contribution to the
provident fund.
(13)
S.O. 2121, dated July 4, 2003.—In exercise of the powers conferred by sub-
section (2) of Section 16 of the Employees' Provident Funds and Miscellaneous
Provisions Act, 1952 (19 of 1952), the Central Government, being of opinion that
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having regard to the circumstances of certain establishments registered under the

Societies Registration Act, 1860 (21 of 1860), or under any other corresponding law
for the time being in force it is necessary and expedient so to do, hereby exempts the
following class of establishments from the operation of the said Act for a period upto
the 31st March, 2005 with effect from the 1st April, 1999,—
(a) those being wholly financed by the grants-in-aid received from the Central
Government, or any State Government or State Governments, or partly by the
Central Government and partly by one or more State Governments subject to the
condition that grants-in-aid does not include any amount for the purpose of
meeting the liability of the employer towards the employers' contribution to the
provident fund; or
(b) those being run by public religious or charitable trusts or endowments
(including Maths, Temples, Gurudwaras, Wakfs, Churches, Synagogues, Agiaries
or other places of public religious workship) or Societies and Trusts for religious
or charitable or other public purposes and notified as such by the Central
Government under the Income Tax Act, 1961 (43 of 1961):
Provided that if such class of establishments run any university, any college, any
school, any scientific institution, any institution in which research, education,
imparting knowledge or training is carried on against charges or fees from the
students, or run any hospital, nursing home or clinic in which any medical treatment
or procedure is carried on against charges or fees from the patients, such activity shall
not be exempted from the operation of the first mentioned Act:
Provided that the Government reserves the right to revoke and/or modify the
exemption, as and when it is deemed fit.
(14)
S.O. 2122, dated July 4, 2003.—In exercise of the powers conferred by sub-
section (2) of Section 16 of the Employees' Provident Funds and Miscellaneous
Provisions Act, 1952 (19 of 1952), the Central Government, hereby excludes the Small
Industries Development Bank of India from the operation of the above-mentioned Act,
till further orders.
(15)
S.O. 931(E), dated August 17, 2004.—In exercise of the powers conferred by sub
-section (2) of Section 16 of the Employees' Provident Funds and Miscellaneous
Provisions Act, 1952 (19 of 1952), the Central Government, being of the opinion and
having reviewed the circumstances and conditions for grant of exemption to the
establishments which exclusively employ only ex-servicemen who are in receipt of
military pension hereby withdraws Notification No, 872 (F. No. S-35014/4/99-SS-II)
dated 5th April, 2000 with immediate effect from the date of publication of this
notification in the Official Gazette of India.
(16)
S.O. 2368, dated June 7, 2005.—In exercise of the powers conferred by sub-
section (2) of Section 16 of the Employees' Provident Funds and Miscellaneous
Provisions Act, 1952 (19 of 1952), the Central Government, being of opinion that
having regard to the circumstances of certain establishments registered under the
Societies Registration Act, 1860 (21 of 1860), or under any other corresponding law
for the time being in force it is necessary and expedient so to do, hereby exempts the
following class of establishments from the operation of the said Act for a period up to
the 31st March, 2010 with effect from the 1st April, 2005:—
(a) those being wholly financed by the grants-in-aid received from the Central
Government, or any State Government or State Governments, or partly by the Central
Government and partly by one or more State Governments subject to the condition
that grants-in-aid does not include any amount for the purpose of meeting the liability
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of the employer towards the employers' contribution to the provident fund; or

(b) those being run by public, religious or charitable trusts or endowments
(including maths, temples, gurudwaras, wakfs, churches, synagogues, agiaries or
other places of public religious worship) of societies and Trusts for religious or
charitable or other public purposes and notified as such as by the Central Government
under the Income Tax Act, 1961 (43 of 1961):
Provided that if such class of establishments run any university, any college, any
school, any scientific institution in which research, education, imparting knowledge or
training is carried on against charges of fees from the students, or run any hospital,
nursing home or clinic in which any medical treatment or procedure is carried on
against charges or fees from the patients, such activity shall not be exempted from
the operation of the first mentioned Act:
Provided that the Government reserves the right to revoke and/or modify the
exemption as and when it is deemed fit.
► Section 16(1)(b)—What is essential for holding that one business is a continuation of the
other is the existence of the old business immediately before the commencement of the new
business. If the old business has been really wound up and it ceased to exist before the
commencement of the new one, there is no question of any continuity. United Hoteliers v. Govt. of
India, (1972) 2 LLJ 596 (Ker).
A new establishment, established after the closure of another to run the same industry or
business, is entitled to the benefit of Section 16(1)(b). Provident Fund Inspector v. Secretary,
N.S.S. Cooperative Society, (1970) 1 SCC 50, followed in Conveyor Equipment Co. v. Union of
India, (1985) 2 LLN 1029 (Mad)(DB) : 1986 Lab IC 630 : (1986) 68 FJR 341.
A change in the ownership and any subsequent interruption in the running of a factory does not
amount to establishment of a new factory. Hence, an exemption for a period of three years under
old Section 16(1)(b) is not available to such a factory. Sayaji Mills Ltd. v. R.P.F. Commr., 1984
Supp SCC 610 : 1985 SCC (L&S) 310.
► Entitlement to exemption under 1952 Act.—Appellant registered society, running 29
schools and junior colleges in the State not exempted under Section 16(1)(a) of 1952 Act since it is
running 29 schools and junior colleges and employing around 1151 employees and thus in terms of
Section 2-A of 1952 Act all such schools and colleges would be treated as part of same
establishment. Fact that appellant had employed less than 50 permanent employees who were
working without aid of power in school in which 16 part-time employees were also working,
inconsequential. Further held, fact that appellant is registered cooperative society would not by itself
extricate appellant from application of Central Act. However, excepted categories specified in
Section 16 of 1952 Act being mutually exclusive, appellant can claim exemption under Section 16(1)
(b) of 1952 Act since (i) employees working in schools/colleges of appellant were covered by CPF
Scheme framed by State Government, and (ii) were under control of State Government. Fact that 16
part-time employees were not covered under CPF Scheme insignificant since exemption is for
establishment as a whole and for all purposes. Thus, held, initiation of action of recovery by R-1
against appellant which was exempted from application of Central Act, unlawful, Yeshwant Gramin
Shikshan Sansthan v. Provident Fund Commr., (2017) 5 SCC 579 : (2017) 2 SCC (L&S) 31.
► Partition of business.—Partition of an existing business does not result in starting of a new
business. Hence, it does not entitle a sharer to claim infancy exemption under Section 16(1)(b).
Chandra Bus Service v. Regional Commr., P.F., (1986) 2 LLN 269 (Mad)(DB), also given as D.
Appavoo v. Regional Commr., P.F. in 1986 Lab IC 1533.
Where a consulting clinic was changed to a hospital, the period of infancy exemption under
Section 16(1)(b) would run from the date of such change. K.B. Jacob v. R.P.F. Commr., (1986) 2
LLN 543 (Ker) : 1987 Lab IC 1139 : (1986) 69 FJR 137.
► Change of ownership—Effect—Section 2(g).—Having regard to the definition of a factory
in Section 2(g) of the Act, it is clear that the continuance of a factory is unaffected even by a
change of ownership, and it matters little by what means the change is effected, whether by a
transfer, or by the death of the previous owner, or by some other transaction. Much less can it be
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affected by a mere change in the name of the owner. Surely no one can be allowed to evade the law
by purporting to deal with only the buildings and equipment of a factory when in fact what is dealt
with is the factory as a running concern. Kunnath Textiles v. R.P.F. Commr., 1958 Ker LJ 631 :
1958 KLT 376 : (1959) 15 FJR 63 : (1959) 2 Lab LJ 510 : AIR 1959 Ker 3. See also Nazeena
Traders (P) Ltd. v. R.P.F. Commr., (1966) 1 LLJ 334.
► Change of partnership.—Merely because the partnership has changed, it can never be said
that a new business has come into existence, P.G. Textile Mills v. Union of India, (1976) 1 LLJ 312
(Guj).
► Infant Factory—Calculation of period.—Where a factory starts its work on a trial basis of
electroplating articles brought to it for that purpose, and real production starts on a later date then
the work of electroplating articles for this subsequent use or disposal is a manufacturing process.
And in the absence of any particulars, the trial period should not be excluded in determining the
date upon which the factory was established. R.P.F. Commr. v. Great Eastern Electroplator Ltd.,
1958 All WR 746 : (1958) 2 LLJ 676 : AIR 1959 All 133.
► Infancy period of 5 years to be calculated when.—The word ‘is’ in the sub-section clearly
indicates a newly started business, and the words ‘has been’, a business which has been in
existence before. The period of infancy must be calculated from the first establishment of the factory
and not from the moment of time when the figure of 20 or more is first reached. State of Punjab v.
Satpal, (1969) 3 SCC 910.
► Branch—No infancy protection.—When a parent establishment opens branches, the said
branches are not entitled to infancy protection for the simple reason that there is functional
integrality between the parent establishment and its branch or branches. The fact that the branch
was separately registered under Companies Act would not make any difference. U.P. Hotels Ltd. v.
State of Rajasthan, (1999) 2 LLN 597 (Raj).
► Provident fund-Infancy exemption-Denial of.—The benefit of infancy period which had
already accrued to the existing establishments cannot be denied merely because there had been
amendment to the provision related to the period of infancy in the said Act. Om Sai Hotel and
Restaurants v. Regional Provident Fund Commissioner, 2004 Lab IC 235 (Bom).
► Provident Fund-Infancy exemption-Benefit of.—Unless the provision enforcing the
amendment to Section 16(1)(d) of the said Act, either expressly or impliedly disclose the
retrospective application of the amended provision of law, the benefit of infancy period which had
already accrued to the existing establishments cannot be denied merely because there had been
amendment to the provision related to the period of infancy in the said Act. Om Sai Hotels and
Restaurants v. Regional Provident Fund Commissioner, 2004 Lab IC 235 (Bom).
► Whether a new establishment.—The test is to find out whether on the entire complex of
facts of a case, it can be concluded that the original legal entity, the establishment, has come to an
end and has been succeeded by a fresh legal entity. Sri Balaji Enterprise v. Dy. R.P.F. Commr.,
(1980) 56 FJR 26 (Mad HC) : (1980) 2 LLJ 380 : 1980 Lab IC 571.
Section 16(1)(b)—Printing press covered by the Act purchased by a person when that was
under liquidation—Petitioner purchasing machineries etc. of the press from that person and starting
his new press with new workers, held, entitled to infancy protection. Kubera Press v. R.P.F.
Commr., (1968) 2 LLJ 799 (Mad) : 1968 Lab IC 1570 : 34 FJR 160.
Section 16(1)(b)—After genuine and bona fide dissolution of firm, new firm coming into
existence—Held, the new firm entitled to infancy protection. S.V. Palanimalai v. R.P.F. Commr.,
(1971) 1 LLJ 44 (Mys).
See also P. Nayarayanan Nair v. R.P.F. Commr., (1973) 1 LLJ 236 (Ker) : 1973 Lab IC 1474.
Section 16(1)(b)—If a going concern was taken over or purchased by another person, it could
not be treated as a new establishment. The Provident Fund Act being a beneficent statute and
Section 16 of the Act granting exemption to the employer from the liability to make contributions
should be strictly construed. Fibrefab Consultants and Engineers Ltd. v. R.P.F. Commr., 1997 Lab
IC 2786 : (1998) 1 LLJ 1077 : (1998) 79 FLR 30.
Section 16(1)(b)—It cannot be said that merely because the petitioner had purchased old
machinery or is using the same premises it is not a new establishment. The test to be applied is
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whether with a view to evade its liability under the Act, the claim for infancy protection is made.
Rubka Fruit Products v. Regional Commr., E.P.F. & F.P.F., 1978 Lab IC 1517 (Mad).
Sections 16(1)(b) and 1(3)—Section 16(1)(b) applies only to a newly set up establishment, i.e.
one which has all the ingredients of having been started from scratch. The period of infancy has to
be calculated from the date of the setting up of the business initially. It will not relate back to the date
when the establishment had twenty or more persons on its rolls or from the date of the change of
management and ownership of the establishment or its incorporation under the provisions of the
Companies Act. Sanjay Automobiles v. R.P.F. Commr., 1982 Lab IC 536 (All HC).
Sections 16(1)(b) and 2-A—Where the owners of a factory which was established in the year
1921 at a place A and was manufacturing inorganic chemicals, mainly fertilizers, started a new
factory at another place R in the year 1977 with separate registration number under the Factories
Act to manufacture organic chemicals with a separate set of workers for either concern and
separate profit and loss account, separate works managers and plant superintendents and without
any supervisory control by either of the factories on the other, the factory established in 1977, held,
could not be, merely on the ground of being owned by the same company, said to be a branch or
department of the older factory or not to be a new establishment for the purpose of entitlement to
infancy benefit under Section 16(1)(b) of the Act. Further, held, on the said facts the new factory
did not attract Section 2-A. R.P.F. Commr. v. Dharamsi Morarji Chemical Co. Ltd., (1998) 2 SCC
446 : 1998 SCC (L&S) 584.
Sections 16(1)(b) and 7-A—Both requirements set out in sub-clauses (b) & (c) of Section 16(1)
have to be fulfilled before Central or State Government department can claim benefit of said sub-
clauses. H.P. Nagar Vikas Pradhikaran v. R.P.F. Commr., (1998) 2 LLJ 267 (HP)(DB).
► Date of establishment of factory—What is?—Section 16(1)(b)—On purchase of a factory,
the date of reckoning the period of 3 years under Section 16 would be the date of establishment of
the factory and not the date of its purchase. R.P.F. Commr. v. Lakshmi Ratan Engg. Works, AIR
1962 Punj 507 : (1962) 2 LLJ 604 : 22 FJR 278.
► Existence of factory discovered—Whether demand can be made with retrospective
effect.—The provisions of the Act make them operative only on and from the point of time when the
authorities under the Act hold that a particular unit is within the ambit of the Act and make a
consequential demand in terms of the Act and the Scheme. Any demand for a back period would be
not merely illogical and oppressive but also plainly inconsistent, with the terms of the Act which are
manifestly prospective in their operation. K.R. Subbaier v. R.P.F. Commr., Madras, (1962-63) 23
FJR 20 (Mad).
Section 16(1)(b) covers such establishments also the existence of which is interrupted by
closure, etc. The fact as to whether a new establishment within the meaning of Section 16(1)(b) has
been set up or not has to be decided on the facts of each case. Speedcrafts (P) Ltd. v. R.P.F.
Commr., 1978 Lab IC 1480.
The financial position of an establishment is not the only criterion which will entitle an
establishment to exemption under Section 16(2); other circumstances may also be considered.
Vishwa Bharati v. R.P.F. Commr., 1983 Lab IC 38 (Cal HC) : (1983) 1 LLJ 332.
Section 16 was amended by the Employees' Provident Funds and Miscellaneous Provisions
(Amendment) Act, 1998, omitting Section 16(1)(d) with the Explanation thereto w.e.f. 22-9-1997
Question whether such omission would have retrospective or prospective effect. It is a cardinal
principle of construction that every statute is prima facie prospective unless it is expressly or by
necessary implication made to have retrospective operation. The absence of a saving clause in a
new enactment preserving the rights and liabilities under the repealed law is neither material nor
decisive of the question. Sangam Spinners v. Regl. Provident Fund Commr., (2008) 1 SCC 391.
The State Act is a complete code in itself with regard to the educational institutions and the State
Government exercises substantive control over the institutions even though the institutions are not
‘owned’ by it. The word ‘control’ has not been defined under the EPF Act, 1952. The State
Government has the power of superintendence or the authority to direct, restrict or regulate the
working of the educational institutions. RPF Commr. v. Sanatan Dharam Girls Secondary School,
(2007) 1 SCC 268 : (2007) 1 SCC (L&S) 167.
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In order to be covered under the exception to the EPF Act, 1952 stated in Section 16(1)(b), the
following two conditions have to be satisfied by the establishment seeking to be exempted from the
provisions of the EPF Act, 1952:
(1) it must be an establishment belonging to or under the control of the Central Government or a State
Government, and
(2) it must be an establishment whose employees are entitled to the benefit of contributory provident
fund or old age pension in accordance with any scheme or rule framed by the Central Government
or the State Government governing such benefits.
The two words used in the said section have different connotations. The words ‘belonging to’
signify ownership i.e. the Government-owned institutions would be covered under the said part and
the words ‘under the control of’ signify control other than ownership since ownership has already
been covered under the words ‘belonging to’. It must also be noted that the two words are separated
by the word ‘OR’ and therefore these two words refer to two mutually exclusive categories of
institutions. While the institutions, ‘belonging’ to the Central or the State Government would imply the
control of the State but the privately-owned institutions can be ‘under the control of’ the Government
in various ways. RPF Commr. v. Sanatan Dharam Girls Secondary School, (2007) 1 SCC 268 :
(2007) 1 SCC (L&S) 167.
271 [16-A. Authorising certain employers to maintain provident fund accounts.—(1)

The Central Government may, on an application made to it in this behalf by the

employer and the majority of employees in relation to an establishment employing one
hundred or more persons, authorise the employer, by an order in writing, to maintain
a provident fund account in relation to the establishment, subject to such terms and
conditions as may be specified in the Scheme:
Provided that no authorisation shall be made under this sub-section if the employer
of such establishment had committed any default in the payment of provident fund
contribution or had committed any other offence under this Act during the three years
immediately preceding the date of such authorisation.
(2) Where an establishment is authorised to maintain a provident fund account
under sub-section (1), the employer in relation to such establishment shall maintain
such account, submit such return, deposit the contribution in such manner, provide for
such facilities for inspection, pay such administrative charges, and abide by such other
terms and conditions, as may be specified in the Scheme.
(3) Any authorisation made under this section may be cancelled by the Central
Government by order in writing if the employer fails to comply with any of the terms
and conditions of the authorisation or where he commits any offence under any
provision of this Act:
Provided that before cancelling the authorisation, the Central Government shall give
the employer a reasonable opportunity of being heard.]
272 [17. Power to exempt.—(1) The appropriate Government may, by notification in

the Official Gazette, and subject to such conditions as may be specified in the
notification, 273 [exempt, whether prospectively or retrospectively, from the operation]
of all or any of the provisions of any Scheme—
(a) any 274 [establishment] to which this Act applies if, in the opinion of the
appropriate Government, the rules of its provident fund with respect to the
rates of contribution are not less favourable than those specified in Section 6
and the employees are also in enjoyment of other provident fund benefits
which on the whole are not less favourable to the employees than the benefits
provided under this Act or any Scheme in relation to the employees in any
other 275 [establishment] of a similar character; or
(b) any 276 [establishment] if the employees of such 277 [establishment] are in
enjoyment of benefits in the nature of provident fund, pension or gratuity and
the appropriate Government is of opinion that such benefits, separately or
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jointly, are on the whole not less favourable to such employees than the
benefits provided under this Act or any Scheme in relation to employees in
any other 278 [establishment] of a similar character.
279
[* * *]
280 [Provided that no such exemption shall be made except after consultation with

the Central Board which on such consultation shall forward its views on exemption to
the appropriate Government within such time limit as may be specified in the
Scheme.]
281 [(1-A) Where an exemption has been granted to an establishment under clause

(a) of sub-section (1),—

(a) the provisions of Sections 6, 7-A, 8 and 14-B shall, so far as may be, apply to
the employer of the exempted establishment in addition to such other
conditions as may be specified in the notification granting such exemption,
and where such employer contravenes, or makes default in complying with
any of the said provisions or conditions or any other provision of this Act, he
shall be punishable under Section 14 as if the said establishment had not
been exempted under the said clause (a);
(b) the employer shall establish a Board of Trustees for the administration of the
provident fund consisting of such number of members as may be specified in
the Scheme;
(c) the terms and conditions of service of members of the Board of Trustees shall
be such as may be specified in the Scheme;
(d) the Board of Trustees constituted under clause (b) shall—
(i) maintain detailed accounts to show the contributions credited, withdrawals
made and interest accrued in respect of each employee;
(ii) submit such returns to the Regional Provident Fund Commissioner or any
other officer as the Central Government may direct from time to time;
(iii) invest the provident fund moneys in accordance with the directions issued
by the Central Government from time to time;
(iv) transfer, where necessary, the provident fund account of any employee;
and
(v) perform such other duties as may be specified in the Scheme.
(1-B) Where the Board of Trustees established under clause (b) of sub-section (1-
A) contravenes, or makes default in complying with, any provisions of clause (d) of
that sub-section, the Trustees of the said Board shall be deemed to have committed
an offence under sub-section (2-A) of Section 14 and shall be punishable with the
penalties provided in that sub-section.
282
[(1-C) The appropriate Government may, by notification in the Official Gazette,
and subject to the condition on the pattern of investment of pension fund and such
other conditions as may be specified therein, exempt any establishment or class of
establishments from the operation of the Pension Scheme if the employees of such
establishment or class of establishments are either members of any other pension
scheme or propose to be members of such pension scheme, where the pensionary
benefits are at par or more favourable than the Pension Scheme under this Act.]
(2) Any Scheme may make provision for exemption of any person or class of
persons employed in any 283 [establishment] to which the Scheme applies from the
operation of all or any of the provisions of the Scheme, if such person or class of
persons is entitled to benefits in the nature of provident fund, gratuity or old age
pension and such benefits, separately or jointly, are on the whole not less favourable
than the benefits provided under this Act or the Scheme:
Provided that no such exemption shall be granted in respect of a class of persons
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unless the appropriate Government is of opinion that the majority of persons

constituting such class desire to continue to be entitled to such benefits.
284
[(2-A) 285 [The Central Provident Fund Commissioner may, if requested so to do
by the employer, by notification in the Official Gazette, and subject to such conditions
as may be specified in the notification, exempt, whether prospectively or
retrospectively, any establishment from the operation of all or any of the provisions of
the Insurance Scheme, if he is satisfied] that the employees of such establishment
are, without making any separate contribution or payment of premium, in enjoyment
of benefits in the nature of life insurance, whether linked to their deposits in provident
fund or not, and such benefits are more favourable to such employees than the
benefits admissible under the Insurance Scheme.
(2-B) Without prejudice to the provisions of sub-section (2-A), the Insurance
Scheme may provide for the exemption of any person or class of persons employed in
any establishment and covered by that scheme from the operation of all or any of the
provisions thereof, if the benefits in the nature of life insurance admissible to such
person or class of persons are more favourable than the benefits provided under the
Insurance Scheme.]
286 [(3) Where in respect of any person or class of persons employed in an
establishment an exemption is granted under this section from the operation of all or
any of the provisions of any scheme (whether such exemption has been granted to the
establishment wherein such person or class of persons is employed or to the person or
class of persons as such), the employer in relation to such establishment—
(a) shall, in relation to the provident fund, pension and gratuity to which any
such person or class of persons is entitled, maintain such accounts, submit
such returns, make such investment, provide for such facilities for inspection
and pay such inspection charges as the Central Government may direct;
(b) shall not at any time after the exemption, without the leave of the Central
Government, reduce the total quantum of benefits in the nature of pension,
gratuity or provident fund to which any such person or class of persons was
entitled at the time of the exemption; and
(c) shall, where any such person leaves his employment and obtains re-
employment in another establishment to which this Act applies, transfer
within such time as may be specified in this behalf by the Central
Government, the amount of accumulations, to the credit of that person in the
provident fund of the establishment left by him to the credit of that person's
account in the provident fund of the establishment in which he is re-employed
or, as the case may be, in the fund established under the Scheme applicable
to the establishment.]
287
[(3-A) Where, in respect of any person or class of persons employed in any
establishment, an exemption is granted under sub-section (2-A) or sub-section (2-B)
from the operation of all or any of the provisions of the Insurance Scheme (whether
such exemption is granted to the establishment wherein such person or class of
persons is employed or to the person or class of persons as such), the employer in
relation to such establishment—
(a) shall, in relation to the benefits in the nature of life insurance, to which any
such person or class of persons is entitled, or any insurance fund, maintain
such accounts, submit such returns, make such investments, provide for such
facilities for inspection and pay such inspection charges, as the Central
Government may direct;
(b) shall not, at any time after the exemption without the leave of the Central
Government, reduce the total quantum of benefits in the nature of life
insurance to which any such person or class of persons was entitled
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immediately before the date of the exemption;

288
[* * *]
(c) 289 [* * *].]
(4) Any exemption granted under this section may be cancelled by the authority
which granted it, by order in writing, if an employer fails to comply,—
(a) in the case of an exemption granted under sub-section (1), with any of the
conditions imposed under that sub-section 290 [or sub-section (1-A)] or with
any of the provisions of sub-section (3);
[* * *]291
292 [(aa) in the case of an exemption granted under sub-section 293 [(1-C)], with

any of the conditions imposed under that sub-section; and]

(b) in the case of an exemption granted under sub-section (2), with any of the
provisions of sub-section (3);
294 [(c) in the case of an exemption granted under sub-section (2-A), with any of

the conditions imposed under that sub-section or with any of the provisions of
sub-section (3-A);
(d) in the case of an exemption granted under sub-section (2-B), with any of the
provisions of sub-section (3-A).]
295
[(5) Where any exemption granted under sub-section (1), sub-section 296 [(1-C)],
297
[sub-section (2), sub-section (2-A) or sub-section (2-B)] is cancelled, the amount
of accumulations to the credit of every employee to whom such exemption applied, in
the provident fund, 298 [the [Pension]299 fund or the insurance fund] of the
establishment in which he is employed 300 [together with any amount forfeited from the
employer's share of contribution to the credit of the employee who leaves the
employment before the completion of the full period of service] shall be transferred
within such time and in such manner as may be specified in the Scheme or the
[Pension]301 Scheme 302 [or the Insurance Scheme] to the credit of his account in the
Fund or the [Pension]303 Fund 304 [or the Insurance Fund], as the case may be.]
305 [(6) Subject to the provisions of sub-section 306 [(1-C)], the employer of an

exempted establishment or of an exempted employee of an establishment to which

the provisions of the [Pension]307 Scheme apply, shall, notwithstanding any exemption
granted under sub-section (1) or sub-section (2), pay to the [Pension]308 Fund such
portion of the employer's contribution [* * *]309 to its provident fund within such time
and in such manner as may be specified in the [Pension]310 Scheme.]
311 [APPENDIX A

REVISED CONDITIONS FOR GRANT OF EXEMPTION UNDER SECTION 17 OF THE

EMPLOYEEs' PROVIDENT FUNDS AND MISCELLANEOUS PROVISIONS ACT, 1952
The following are the revised conditions for grant of exemption under Section 17 of
the Act, 1952:—
1. The employer shall establish a Board of Trustees under his Chairmanship for the
management of the Provident Fund according to such directions as may be given by
the Central Government or the Central Provident Fund Commissioner, as the case may
be, from time to time. The Provident Fund shall vest in the Board of Trustees who will
be responsible for and accountable to the Employees' Provident Fund Organisation,
inter alia, for proper accounts of the receipts into and payment from the Provident
Fund and the balance in their custody. For this purpose, the “employer” shall mean—
(i) in relation to an establishment, which is a factory, the owner or occupier of the
factory; and
(ii) in relation to any other establishment, the person who, or the authority, that
has the ultimate control over the affairs of the establishment.
2. The Board of Trustees shall meet at least once in every three months and shall
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function in accordance with the guidelines that may be issued from time to time by
the Central Government/Central Provident Fund Commissioner (CPFC) or an officer
authorised by him.
3. All employees, as defined in Section 2(f) of the Act, who have been eligible to
become members of the Provident Fund, had the establishment not been granted
exemption, shall be enrolled as members.
4. Where an employee who is already a member of the Employees' Provident Fund
or a provident fund of any other exempted establishment is employed in his
establishment, the employer shall immediately enrol him as a member of the fund.
The employer should also arrange to have the accumulations in the provident fund
account of such employee with his previous employer transferred and credited into his
account.
5. The employer shall transfer to the Board of Trustees the contributions payable to
the Provident Fund by himself and employees at the rate prescribed under the Act
from time to time by the 15th of each month following the month for which the
contributions are payable. The employer shall be liable to pay simple interest in terms
of the provisions of Section 7-Q of the Act for any delay in payment of any dues
towards the Board of Trustees.
6. The employer shall bear all the expenses of the administration of the Provident
Fund and also make good any other loss that may be caused to the Provident Fund
due to theft, burglary, defalcation, misappropriation or any other reason.
7. Any deficiency in the interest declared by the Board of Trustees is to be made
good by the employer to bring it up to the statutory limit.
8. The employer shall display on the notice board of the establishment, a copy of
the rules of the funds as approved by the appropriate authority and as and when
amended thereto along with a translation in the language of the majority of the
employees.
9. The rate of contribution payable, the conditions and quantum of advances and
other matters laid down under the provident fund rules of the establishment and the
interest credited to the account of each member, calculated on the monthly running
balance of the member and declared by the Board of Trustees shall not be lower than
those declared by the Central Government under the various provisions prescribed in
the Act and the Scheme framed thereunder.
10. Any amendment to the Scheme, which is more beneficial to the employees than
the existing rules of the establishment, shall be made applicable to them
automatically pending formal amendment of the rules of the Trust.
11. No amendment in the rules shall be made by the employer without the prior
approval of the Regional Provident Fund Commissioner (referred to as RPFC hereafter).
The RPFC shall before giving his approval give a reasonable opportunity to the
employees to explain their point of view.
12. All claims for withdrawals, advances and transfers should be settled
expeditiously, within the maximum time frame prescribed by the Employees' Provident
Fund Organisation.
13. The Board of Trustees shall maintain detailed accounts to show the
contributions credited, withdrawal and interest in respect of each employee. The
maintenance of such records should preferably be done electronically. The
establishments should periodically transmit the details of members' accounts
electronically as and when directed by the CPFC/RPFC.
14. The Board of Trustees shall issue an annual statement of accounts or passbooks
to every employee within six months of the close of financial/accounting year free of
cost once in the year. Additional printouts can be made available as and when the
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members want, subject to nominal charges. In case of passbook, the same shall
remain in custody of employee to be updated periodically by the Trustees when
presented to them.
15. The employer shall make necessary provisions to enable all the members to be
able to see their account balance from the computer terminals as and when required
by them.
16. The Board of Trustees and the employer shall file such returns monthly/annually
as may be prescribed by the Employees' Provident Fund Organisation within the
specified time-limit, failing which it will be deemed as a default and the Board of
Trustees and employer will jointly and separately be liable for suitable penal action by
the Employees' Provident Fund Organisation:
312 [Provided
that above mentioned returns shall be filed by the employer in
electronic format also, in such form and manner as may be specified by the
Commissioner.]
17. The Board of Trustees shall invest the monies of the provident fund as per the
directions of the Government from time to time. Failure to make investments as per
directions of the Government shall make the Board of Trustees separately and jointly
liable to surcharge as may be imposed by the Central Provident Fund Commissioner or
his representative.
18. (a) The securities shall be obtained in the name of Trust. The securities so
obtained should be in dematerialised (DEMAT) form and in case the required facility is
not available in the areas where the Trust operates, the Board of Trustees shall inform
the Regional Provident Fund Commissioner concerned about the same.
(b) The Board of Trustees shall maintain a scriptwise register and ensure timely
realisation of interest.
(c) The DEMAT Account should be opened though depository participants approved
by Reserve Bank of India and Central Government in accordance with the instructions
issued by the Central Government in this regard.
(d) The cost of maintaining DEMAT account should be treated as incidental cost of
investment by the Trust. Also all types of cost of investments like brokerage for
purchase of securities, etc. shall be treated as incidental cost of investment by the
Trust.
19. All such investments made, like purchase of securities and bonds, should be
lodged in the safe custody of depository participants, approved by Reserve Bank of
India and Central Government, who shall be the custodian of the same. On closure of
establishment or liquidation or cancellation of exemption from EPF Scheme, 1952,
such custodian shall transfer the investment obtained in the name of the Trust and
standing in its credit to the RPFC concerned directly on receipt of request from the
RPFC concerned to that effect.
20. The exempted establishment shall intimate to the RPFC concerned the details of
depository participants (approved by Reserve Bank of India and Central Government),
with whom and in whose safe custody, the investments made in the name of trust viz.
investments made in securities, bonds, etc. have been lodged. However, the Board of
Trustees may raise such sum or sums of money as may be required for meeting
obligatory expenses such as settlement of claims, grant of advances as per rules and
transfer of member's P.F. accumulations in the event of his/her leaving service of the
employer and any other receipts by sale of the securities or other investments
standing in the name of the Fund subject to the prior approval of the Regional
Provident Fund Commissioner.
21. Any commission, incentive, bonus, or other pecuniary rewards given by any
financial or other institutions for the investments made by the Trust should be credited
to its account.
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22. The employer and the members of the Board of Trustees, at the time of grant of
exemption, shall furnish a written undertaking to the RPFC in such format as may be
prescribed from time to time, inter alia, agreeing to abide by the conditions which are
specified and this shall be legally binding on the employer and the Board of Trustees,
including their successors and assignees, or such conditions as may be specified later
for continuation of exemption.
23. The employer and the Board of Trustees shall also give an undertaking to
transfer the funds promptly within the time-limit prescribed by the concerned RPFC in
the event of cancellation of exemption. This shall be legally binding on them and will
make them liable for prosecution in the event of any delay in the transfer of funds.
24. (a) The account of the Provident Fund maintained by the Board of Trustees shall
be subject to audit by a qualified independent chartered accountant annually. Where
considered necessary, the CPFC or the RPFC in charge of the Region shall have the
right to have the accounts re-audited by any other qualified auditor and the expenses
so incurred shall be borne by the employer.
(b) A copy of the Auditor's report along with the audited balance sheet should be
submitted to the RPFC concerned by the Auditors directly within six months after the
closing of the financial year from 1st April to 31st March. The format of the balance
sheet and the information to be furnished in the report shall be as prescribed by the
Employees' Provident Fund Organisation and made available with the RPFC Office in
electronic format as well as a signed hard copy.
(c) The same auditors should not be appointed for two consecutive years and not
more than two years in a block of six years.
25. A company reporting loss for three consecutive financial years or erosion in their
capital base shall have their exemption withdrawn from the first day of the
next/succeeding financial year.
26. The employer in relation to the exempted establishment shall provide for such
facilities for inspection and pay such inspection charges as the Central Government
may from time to time direct under clause (a) of sub-section (3) of Section 17 of the
Act within 15 days from the close of every month.
27. In the event of any violation of the conditions for grant of exemption, by the
employer or the Board of Trustees, the exemption granted may be cancelled after
issuing a show-cause notice in this regard to the concerned persons.
28. In the event of any loss to the trust as a result of any fraud, defalcation, wrong
investment decisions, etc. the employer shall be liable to make good the loss.
29. In case of any change of legal status of the establishment, which has been
granted exemption, as a result of merger, demerger, acquisition, sale, amalgamation,
formation of a subsidiary, whether wholly owned or not, etc. the exemption granted
shall stand revoked and the establishment should promptly report the matter to the
RPFC concerned for grant of fresh exemption.
30. In case, there are more than one units/establishments participating in the
common Provident Fund which have been granted exemption, all the trustees shall be
jointly and separately liable/responsible for any default committed by any of the
trustees/employer of any of the participating units and the RPFC shall take suitable
legal action against all the trustees of the common Provident Fund Trust.
31. The Central Government may lay down any further conditions for continuation of
exemption of the establishments.]
NOTIFICATIONS
(1)
313
S.O. 3256, dated 23rd Nov. 1963.—In pursuance of sub-section (3) of Section
17 of the Employees' Provident Funds Act, 1952 (19 of 1952), read with Paragraph 27
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of the Employees' Provident Funds Scheme, 1952, the Central Government hereby
directs that the employers in relation to establishments, whose employees have been
exempted under the said paragraph, shall invest every month 90 per cent of the
provident fund accumulations in respect of such employees in Central Government
securities within fifteen days of the date of collections. The balance of 10 per cent of
provident fund accumulations shall be kept as fluid cash for making refunds to the
outgoing members or their nominees/heirs.
(2)
314 S.O. 3368, dated 15th September, 1967.—In exercise of the powers conferred

by clause (a) of sub-section (3) of Section 17 of the Employees' Provident Funds Act,
1952 (19 of 1952), the Central Government hereby directs that every employer in
relation to an establishment exempted under clause (a) or clause (b) of sub-section
(1) of Section 17 of the said Act, or in relation to an employee or a class of employees
exempted under Paragraph 27, or as the case may be, Paragraph 27-A of the
Employees' Provident Funds Scheme, 1952,—
(1) shall invest every month within a period of fifteen days of the date of collections
not less than 80 per cent (eighty per cent) of the provident fund accumulations
in respect of the employees in such establishment, or such employee or, as the
case may be, such class of employees, which are available after making provision
for refunds to outgoing members or their nominees or heirs, in Government
securities (hereinafter referred to as ‘Central Government securities’) as defined
in sub-clause (i) or sub-clause (ii) of clause (a) of sub-section (2) of Section 2 of
the Public Debt Act, 1944 (18 of 1944), being securities created and issued by
the Central Government;
(2) shall invest within the period specified in direction (1) above the balance of the
said accumulations which are so available in any Government security (whether
created and issued by the Central Government or by any State Government)
referred to in clause (a) of the said sub-section (2) of Section 2 of the Public
Debt Act, 1944 (18 of 1944), or in any Savings or other Certificates issued by
the Central Government;
(3) shall not re-invest such accumulations (whether invested in securities created
and issued by the Central Government or in certificates issued by the Central
Government or in securities created and issued by a State Government) in any
securities other than ‘Central Government Securities’;
(4) shall not convert any securities or certificates referred to in direction (3) in
which such accumulations have been invested into any securities other than
‘Central Government Securities’; and
(5) shall formulate proper procedure for prompt investment or such accumulations
in accordance with the aforesaid directions and shall have it approved by the
Regional Provident Fund Commissioner concerned.
(3)
S.O. 1433, dated May 29, 2015.—In exercise of the powers conferred by clause
(a) of sub-section (3) of Section 17 of the Employees' Provident Funds and
Miscellaneous Provision Act, 1952 (19 of 1952) and in supersession of the notification
of the Government of India, Ministry of Labour, No. S.O. 2126, dated the 9th July,
2003, the Central Government hereby directs that every employer in relation to an
establishment exempted under clause (a) or clause (b) of sub-section (i) of Section 17
of the said Act or in relation to any employee or class of employee exempted under
Paragraph 27, or as the case may be, Paragraph (27-A) of the Employees' Provident
Fund Scheme, 1952 shall transfer the monthly provident fund contribution in respect
of the establishment or, as the case may be of the employee or class of employees
within fifteen days of the close of the month to the Board of Trustee duly constituted
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in respect of that establishment and that the said Board of Trustee shall invest every
month with in a period of two weeks from the date of receipt of the said contributions
from the employee, the provident fund accumulations in respect of the establishment
or as the case may be, of the employee, or class of employee that is to say, the
contributions and interest as reduced by any obligatory outgoings in accordance with
the following pattern, namely—
Category Category/Sub-Category Percentage
No. amount to
be
invested
(i) Government Securities and Related investments Minimum
(a) Government securities, 45% and
(b) Other securities [as defined in Section 2(h) of the up to 50%
Securities Contract (Regulations) Act, 1956] the
principal whereof and interest whereon is fully and
unconditionally guaranteed by the Central Government
or any State Government.
The portfolio invested under this sub-category of securities
shall not be in excess of 10% of the total portfolio of the
fund.
(c) units of mutual funds set up as dedicated funds for
investment in Government securities and regulated by
the Securities and Exchange Board of India:
Provided that the portfolio invested in such mutual funds
shall not be more than 5% of the total portfolio of the fund at
any point in time and fresh investments made in them shall
not exceed 5% of the accretions invested in the year.
(ii) Debt instruments and Related Investments Minimum
(a) Listed (or proposed to be listed in case of fresh issue) 35% and
debt securities issued by bodies corporate, including up to 45%
banks and public financial institutions (‘Public Financial
Institutes’) as defined under Section 2 of the
Companies Act, 2013), which have a minimum residual
maturity period of three years from the date of
investment.
(b) Basel III Tier-I bonds issued by scheduled commercial
banks under RBI Guidelines:
Provided that in case of initial offering of the bonds the
investment shall be made only in such Tier-I bonds which
are either listed or are proposed to be listed.
Provided further that investment shall be made in such
bonds of a scheduled bank from the secondary market or
from subsequent placement only if the existing Tier-I bonds
are listed and regularly traded.
Total portfolio invested in this sub-category, at any time,
shall not be more than 2% of the total portfolio of the fund.
No investment in this sub-category in initial offerings shall
exceed 20% of the initial offering and further, the aggregate
value of such bonds held by the fund shall not exceed 20%
of such bonds issued till that point in time by that Bank.
(c) Rupee Bonds having an outstanding maturity of at
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least 3 years issued by institutions of the International

Bank for Reconstruction and Development,
International Finance Corporation and the Asian
Development Bank,
(d) Term Deposit Receipts of not less than one year
duration issued by scheduled commercial banks, which
satisfy the following conditions on the basis of the
published annual report(s) for the most recent years,
as required to have been published by them under the
law:
i. Have declared profit in immediately three preceding
financial years;
ii. Have maintained a minimum Capital to Risk
Weighted Assets Ratio of 9% or as mandated by
prevailing RBI norms, whichever is higher;
iii. Have net non-performing assets of not more than
4% of the net advances;
iv. Have minimum net worth of not less than Rs 200
crore.
(e) Units of Debt mutual Funds regulated by Securities
and Exchange Board of India:
Provided that fresh investment in Debt mutual Funds shall
not be more than 5% of the accretions invested in the year
and the portfolio invested in them shall not exceed 5% of the
total portfolio of the fund at any point in time.
(f) The following infrastructure related debt instruments:
(i) Listed (or proposed to be listed in case of fresh
issue) debt securities issued by body corporate
engaged mainly in the business of development or
operation of infrastructure or construction/finance of
low cost housing.
Further this category shall also include securities issued by
Indian Railways or any of the body corporate in which it has
majority shareholding.
This category shall also include securities issued by any
Authority of the Government which is not a body corporate
and has been formed solely with the purpose of promoting
development of infrastructure.
It is further clarified that any structural obligation
undertaken or letter of comfort issued by the Central
Government, a State Government, Department of Railways or
any Authority of Government, for any security issued by a
body corporate engaged in the business of infrastructure,
which notwithstanding the terms in letter of comfort of the
obligation undertaken, fails to enable its inclusion as security
converged under category (i)(b) above, shall be treated as
an eligible security under this sub-category.
(ii) Infrastructure and affordable housing Bonds issued
by any scheduled commercial bank, which meets the
conditions specified in category (ii)(d) above.
(iii) Listed (or proposed to be listed in case of fresh
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issue) securities or units issued by Infrastructure

debt funds operating as a Non-Banking Financial
Company regulated by Reserve Bank of India.
(iv) Listed (or proposed to be listed in case of fresh
issue) units issued by infrastructure Debt Funds
operating as a Mutual Fund regulated by Reserve
Bank of India.
It is clarified that, barring exceptions mentioned above, for
the purpose of this sub-category (f), a sector shall be treated
as part of infrastructure as per Government of India's
harmonized master-list of infrastructure sub-sectors:
Provided that the investment under sub-categories (a), (b)
and (f) (i) to (iv) of this category no. (ii) shall be made only
in such securities which have minimum AA rating or
equivalent in the applicable rating scale from at least two
credit rating agencies registered with Securities and
Exchange Board of India (Credit Rating Agency) Regulation,
1999:
Provided further that in case of sub-category (f) (iii) the
rating shall relate to the Non-Banking Financial company and
for the sub-category (f) (iv) the rating shall relate to the
investment in eligible securities rated above investment
grade of the scheme of the fund:
Provided further that if the securities/entities have been
rated more than two rating agencies the two lowest of all the
ratings shall be considered:
Provided further that investment under this category
requiring a minimum AA rating. As specified above, shall be
permissible in securities having investment grade rating
below AA in case the risk of default for such securities is fully
covered with Credit Default Swaps (CDSs) issued under
Guidelines of the Reserve Bank of India and purchased along
with the underlying securities. Purchase amount of such
swaps shall be considered to be investment made under this
category.
For sub-category (c), a single rating of AA or above by a
domestic or international rating agency will be acceptable.
It is clarified that debt securities covered under category (i)
(b) above are excluded from this category (ii).
315
[(g) Units of Debt Exchange Traded Funds (ETFs)
regulated by the Securities and Exchange Board of
India and managed by an asset management company
appointed as per an agreement with Government of
India, specifically meant to invest in the bonds of the
Central Public Sector Enterprises, Central Public Sector
Undertakings, Central Public Financial Institutions and
other Government organizations : ]
(iii) Short-term Debt Instruments and Related Investments Up to 5%
(a) Money market instruments:
Provided that investment in commercial paper issued by
body corporate shall be made only in such instruments which
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have minimum rating of A1+ by at least two credit rating

agencies registered with Securities and Exchange Board of
India:
Provided further that if commercial paper has been rated by
more than two rating agencies, the two lowest of the ratings
shall be considered.
Provided further that investment in this sub-category in
Certificates of Deposit of up to one year duration issued by
scheduled commercial Banks, will require the bank to satisfy
all conditions mentioned in category (ii)(d) above.
(b) Units of liquid mutual funds regulated by Securities
and Exchange Board of India.
(c) Term Deposit Receipts of up to one year duration
issues by such scheduled commercial banks which
satisfy all conditions mentioned in category (ii)(d)
above.
(iv) Equities and Related Investments Minimum
(a) Shares of body corporate listed on Bombay Stock 5% and up
Exchange (BSE) or National Stock Exchange (NSE), to 15%
which have;
(i) Market capitalization of not less than Rs 5000 crore
as on the date of investment; and
(ii) Derivatives with the shares as underlying traded in
either of the two stock exchanges.
(b) Units of mutual funds regulated by SEBI, which have
minimum 65% of their investment in shares of body
corporate listed on BSE or NSE:
Provided that the aggregate portfolio invested in such mutual
funds shall not be in excess of 5% of the total portfolio of the
fund at any point in time and the fresh investment in such
mutual funds shall not be in excess of 5% of the fresh
accretions invested in the year.
(c) Exchanged Traded Funds (ETFs)/Index Funds
regulated by Securities and Exchange Board of India
that replicate the portfolio of either BSE Sensex Index
or NSE Nifty 50 Index.
(d) ETFs issued by SEBI regulated mutual funds
constructed specifically for disinvestment of
shareholding of the Government of India in body
corporates.
(e) Exchange traded derivatives regulated by Securities
and Exchange Board of India having the underlying of
any permissible listed stock or any of the permissible
indices, with the sole purpose of hedging:
Provided that the portfolio invested in derivatives in terms of
contract value shall not be in excess of 5% of the total
portfolio invested in sub-categories (a) to (d) above.
(v) Asset Backed, Trust Structured and Miscellaneous Up to 5%
Investments
(a) Commercial mortgage based Securities or Residential
mortgage based securities.
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(b) Units of securities issued by the Real Estate

Investment Trusts regulated by Securities and
Exchange Board of India,
(c) Asset Backed Securities regulated by Securities and
Exchange Board of India
(d) units of Infrastructure Investment Trusts regulated by
Securities and Exchange Board of India
316 [(e)
Units issued by Category I and Category II
Alternative Investment Funds (AIF) regulated by the
Securities and Exchange Board of India : ]
Provided that investment 317 [in sub-categories (a) to (d)]
shall only be in listed instruments or fresh issues that are
proposed to be listed:
Provided further that investment 318 [in sub-categories (a) to
(d)] shall be made only in such securities which have
minimum AA or equivalent rating in the applicable rating
scale from at least two credit rating agencies registered by
Securities and Exchange Board of India under Securities and
Exchange Board of India (Credit Rating Agency) Regulation,
1999:
Provided further that in case of sub-categories (b) and (d)
the ratings shall relate to the rating of the sponsor entity
floating the trust:
319 [Provided also that the investments in sub-category (e) is

allowed subject to satisfaction of the following conditions,

namely—
(i) the permitted funds under Category I are
infrastructure funds, SME Funds, Venture Capital
Funds and Social Venture Capital Funds as detailed
in Securities and Exchange Board of India
(Alternative Investment Funds) Regulations, 2012;
(ii) for Category II AIF as per Securities and Exchange
Board of India (Alternative Investment Funds)
Regulations, 2012, at least 51% of the funds of such
AIF shall be invested in either of the infrastructure
entities or SMEs or venture capital or social welfare
entities;
(iii) Funds shall invest only in those AIFs whose corpus
is equal to or more than Rs 100 crores;
(iv) the exposure to a single AIF shall not exceed 10%
of the AIF Size. However, this limit would not apply
to a Government sponsored AIF;
(v) Funds to ensure that investment should not be
made directly or indirectly in securities of the
companies or Funds incorporated and/or operated
outside India;
(vi) the Sponsor of Alternative Investment Fund should
not be the promoter in the Fund or the promoter
group of the Fund; and
(vii) the AIFs shall not be managed by investment
manager, who is directly or indirectly controlled or
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managed by the Fund or the promoter group of the

Fund : ]
Provided further that if the securities/entities have been
rated by more than two rating agencies, the two lowest of
the rating shall be considered.
2. Fresh accretions to the fund will be invested in the permissible categories
specified in this investment pattern in a manner consistent with the above specified
maximum permissible percentage amounts to be invested in each such investment
category, while also complying with such other restrictions as made applicable for
various sub-categories of the permissible investments.
3. Fresh accretions to the funds shall be the sum of un-invested funds from the
past, receipts like contributions to the funds, dividend/interest/commission, maturity
amounts of earlier investments etc., as reduced by obligatory outgo during the
financial year.
4. Proceeds arising out of exercise of put option, tenure or asset switch or trade of
any asset before maturity can be invested in any of the permissible categories
described above in such a manner that at any given point of time the percentage of
assets under that category should not exceed the maximum limit prescribed for that
category and also should not exceed the maximum limit prescribed for the sub-
categories, if any. However, asset switch because of any RBI mandated Government
debt switch would not be covered under these restrictions.
5. Turn over ratio (the value of securities traded in the year/average value of the
portfolio at the beginning of the year and at the end of the year) should not exceed
two.
6. If for any of the instruments mentioned above the rating falls below the
minimum permissible investment grade prescribed for investment in that instrument
when it was purchased, as confirmed by one credit rating agency, the option of exit
shall be considered and exercised, as appropriate, in a manner that is in the best
interest of the subscribers.
7. On these guidelines coming into effect, the above prescribed investment pattern
shall be achieved separately for such successive financial year through finely and
appropriate planning.
8. The investment of funds should be at arm's length, keeping solely the benefit of
the beneficiaries in mind. For instance, investment (aggregated across such
companies/organizations described herein) beyond 5% of the fresh accretions in a
financial year will not be made in the securities of a company/organization or in the
securities of a company/organization in which such a company/organization holds over
10% of the securities issued, by a fund created for the benefit of the employees of the
first company/organization, and the total volume of such investments will not exceed
5% of the total portfolio of the fund at any time. The prescribed process of due
diligence must be strictly followed in such cases and the securities in question must
be permissible investments under these guidelines.
9. i. The prudent investment of the Funds of a trust/fund within the prescribed
pattern is the fiduciary responsibility of the Trustees and needs to be exercised with
appropriate due diligence. The Trustees would accordingly be responsible for
investment decisions taken to invest the funds.
ii. The trustees will take suitable steps to control and optimize the cost of
management of the fund.
iii. The trust will ensure that the process of investment is accountable and
transparent.
iv. It will be ensured that due diligence is carried out to assess risks associated with
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any particular asset before investment is made by the fund in that particular asset and
also during the period over which it is held by the fund. The requirement of ratings as
mandated in this notification merely intends to limit the risk associated with
investments at a broad and general level. Accordingly, it should not be construed in
any manner as an endorsement for investment in any asset satisfying the minimum
prescribed rating or a substitute for the due diligence prescribed for being carried out
by the fund/trust.
v. The trust/fund should adopt and implement prudent guidelines to prevent
concentration of investment in any one company, corporate group or sector.
10. If the fund has engaged services of professional fund/asset managers for
management of its assets, payment to whom is being made on the basis of the value
of each transaction, the value of funds invested by them in any mutual funds
mentioned in any of the categories or ETFs or Index Funds shall be reduced before
computing the payment due to them in order to avoid double incidents of costs. Due
caution will be exercised to ensure that the same investment are not churned with a
view to enhancing the fee payable. In this regard, commissions for investments in
category (iii) instruments will be carefully regulated, in particular.
(4)
Submission of monthly return by exempted establishments
S.O. 936, dated 18th March, 1991.—In pursuance of clause (a) of sub-section (3)
of Section 17 of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952
(19 of 1952), read with sub-paragraph (2) of Paragraph 27 of the Employees'
Provident Funds Scheme, 1952, and in supersession of the notification of the
Government of India in the late Ministry of Labour and Employment No. S.O. 3255,
dated the 12th November, 1963, the Central Government hereby directs that the
employers in relation to the establishments whose employees have been granted
exemption under Paragraph 27 of the Employees' Provident Funds Scheme, 1952,
shall submit a monthly return to the Regional Provident Fund Commissioner by the
twenty-fifth of the month following that to which it relates, in the pro forma set out in
the Schedule annexed hereto.
THE SCHEDULE
Monthly return to be submitted by the establishments whose employees have been
granted exemption under Paragraph 27 of the Employees' Provident Funds Scheme.
1. Introductory:
(a) Code No. and Name of the :
factory/establishment
(b) Authority which granted the exemption :
(c) Accounting year for the provident fund :
2. Employees:
(a) Total No. of employees as at the end of the :
previous month
(b) No. of employees who joined service during :
the month
(c) No. of employees who left service during the :
month
(d) Total No. of employees as at the end of month :
Permanent :
Temporary :
Casual :
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Badli :
Contract :
Contractors :
Workers :
(e) Whether declaration relating to previous :
provident fund membership, if any, obtained
from all new entrants toservice
3. Subscribers to the private fund:
(a) No. of subscribers as at the end of previous :
month
(b) No. of employees granted exemption during :
the month and enrolled as new subscribers
(c) No. enrolled in view of their subsisting :
provident fund membership in other
establishments
(Please also indicate whether provident fund
of these employees has been received from
other establishments).
(d) No. of subscribers who have ceased to be :
members during the month
(e) No. of subscribers as at the end of the month :
4. Wages, current contributions, i.e., contribution
during the
month, refunds, etc.
(a) Total amount of gross wages liable to :
provident fund contributions
(b) Rate of contributions :
(c) Previous arrears of provident fund dues :
(d) Current provident fund contributions :
(i) Employees' share deducted from their : Rs
wages
(ii) Employer's share : Rs
(iii) Repayment of loans/advances by the :
members
(e) Total of (c) and (d) :
(f) Whether the penal interest due, if any, has :
been paid
5. Other income during the month:
(a) Interest on investments : Rs
(b) Maturity proceeds :
(i) State/Central Government securities : Rs
(ii) State/Central Government guaranteed : Rs
securities
(iii) Special Deposit Scheme : Rs
(iv) Other receipts : Rs
(c) Total : Rs
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6. Total receipts (4 + 5)
7. Payments:
(a) Claims : Rs
(b) Loans/advances : Rs
(c) Transfer to other provident funds : Rs
(d) Other payments (nature of payments to be : Rs
specified)
(e) Total (a) + (b) + (c) + (d) : Rs
8. Net amount available for investment (total item 6 minus item 7):
9. Details of Investments:
Balance lying uninvested Amount Total Amount Balance Date of
at the end of the allocated invested amount investment,
previous month during lying i.e. actual date
the uninvested of purchase of
month securities
(a) (b) (c) (d) (e) (f)
(i) State/Central
Government securities
(ii) State/Central
Government guaranteed
securities
(iii) Special deposits
(iv) Others
10. Inspection charges:
(a) Past dues, if any :
(b) Amount due for the month :
(c) Amount remitted during the month :
(d) Date of payment :
(e) Amount of damages for belated remittance :
levied, but not paid
11. Total Investments as on 31st March (to be :
furnished in the return for March of each year) (i.e.,
investment less redemption proceeds from the
beginning)
(A) (i) State/Central Government securities :
(ii) State/Central Government guaranteed :
securities
(iii) Post Office Time Deposits :
(iv) National Small Savings Certificates :
(v) Special Deposits Schemes :
(vi) Others (nature of securities/deposits to :
be specified)
(B) Face value of Government Promissory Notes :
yet to be converted as stock certificates
12. (a) In whose names the securities have been purchased. If, the same are in the
name of anyone other than holder of the provident fund trust, amount thereof and the
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reasons thereunder.
Note : Securities are required to be purchased only in the names of the
trust/holders of provident fund according to rules.
(b) In whose custody the securities are kept? If with the bankers, whether safe
custody receipts, etc. have been obtained from them.
13. Audit of provident fund accounts:
(a) Have the accounts been audited? If so, up to :
what period? If not, brief reasons therefor
(b) Have the audited balance-sheets been :
submitted to the Regional Provident Fund
Commissioner?
If so, up to what period? :
If not, brief reasons therefor :
14. Annual Statements of Accounts to subscribers
(a) Have the subscribers been issued the annual :
statements of accounts up to date?
(b) If not, period up to which issued and brief :
reasons for non-issue
(c) No. of accounts not yet issued (year-wise) :
(d) Rate of interest credited to the subscribers' :
account, year, interest rate and how the rate
was arrived at
(e) Method of crediting interest, i.e., whether it is :
on opening balance, monthly balance or
closing balance
15. Rules of the Provident Fund:
(a) Details of amendment, if any, carried out :
during the month with the approval of the
Regional Provident
Fund Commissioner :
(b) Are the provident fund rules up to date? :
(c) If not, what are the amendments yet to be :
carried out?
(d) Whether the provident fund rules are printed :
in Englishas well as in regional language
(e) Whether a copy of the provident fund rules :
has been supplied to the subscribers
16. Inspection of the establishment:
Date of the last inspection by the Provident
Fund Inspector
Date: Signature with Official Seal
of employer
or his authorised Official.
(5)
S.O. 1436, dated July 9, 1998.—In pursuance of clause (a) of sub-section (3) of
Section 17 of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952
(19 of 1952) and in supersession of the notification of the Government of India in the
Ministry of Labour No. S.O. 3450 dated the 17th September, 1964 the Central
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Government hereby directs that the employers in relation to an establishment or any

person or class of persons exempted under Section 17 of the said Act, shall be
required to pay to the Employees' Provident Funds with effect from the 1st August,
1998, inspection charges of the rate of zero point one eight per cent (0.18 per cent) of
the pay (basic wages, dearness allowance, if any, and each value of food concession
admissible thereon) for the time being payable to the employees of the establishment
or receivable by the person or class of persons, as the case may be, in respect of which
contributions would have been payable but for such exemption, within fifteen days of
the close of every month.
2. For the removal of doubts, it is hereby notified that nothing contained in this
notification shall affect the inspection charges already accrued in accordance with
Notification No. S.O. 3450 (See at p. 472 of 17th Edn. of Industrial Law) referred to in
Paragraph 1 and for the said purpose Notification No. S.O. 3450 shall continue to apply
as if the same had not been superseded.
(6)
S.O. 2763, dated 3rd July 1969.—In pursuance of the provisions of clause (c) of
sub-section (3) of Section 17 of the Employees' Provident Funds Act, 1952 (19 of
1952), and in supersession of the notification of the Government of India in the late
Ministry of Labour No. S.R.O. 1642, dated the 25th August, 1953, the Central
Government hereby specifies the period of three months from the date on which the
information of the re-employment of an employee in another establishment to which
the said Act applies is received, as the time within which the amount of accumulations
to the credit of the employee in the provident fund of the establishment left by him,
shall be transferred to the credit of his account in the provident fund of the
establishment in which he is re-employed or, as the case may be, in the fund
established under the Scheme applicable to the establishment.
(7)
S.O. 486, dated January 24, 1975.—In pursuance of clause (a) of sub-section (3)
of Section 17 of the Employees' Provident Funds and Family Pension Fund Act, 1952
(19 of 1952) the Central Government hereby directs that the employer in relation to
any establishment which has been exempted under sub-section (1) of Section 17
thereof, or whose employee or class of employees have been exempted, as the case
may be, under Paragraph 27 or Paragraph 27-A of the Employees' Provident Funds
Scheme, 1952 read with sub-section (2) of Section 17 of the said Act, shall maintain
an Inspection Note Book in the pro forma set out in the Schedule hereto annexed for
an Inspector appointed under Section 13 of the said Act to record his observations on
his visit to such establishment.
SCHEDULE
INSPECTION NOTE BOOK
Name of the Inspector . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Date of visit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Period for which accounts are checked . . . . . . . . . . . . . . . . . . . . . . . . . .
Compliance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Observations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Signature of the visiting
Provident Fund Inspector . . . . . . . . . . . .
(8)
G.S.R. 702, dated 8-7-1981.—In pursuance of clause (a) of Section 17(3) of the
Employees' Provident Funds and Miscellaneous Provisions Act, 1952 the Central
Government hereby directs that the employers in relation to establishments that have
been granted exemption under sub-section (2-A) of Section 17 thereof, shall submit a
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monthly return to the Regional Provident Fund Commissioner by the 25th of the
month following that to which it relates in the pro forma set out in Schedule hereto
annexed.
SCHEDULE
Monthly return to be made by establishments exempted under Section 17(2-A) of the
Employees' Provident Funds and Miscellaneous Provisions Act, 1952 for the month of
……..
Name of the establishment . . . . . . . . . . . . . . . .
Code No. . . . . . . . . . . . . . . . . . . . . . . .
Name of the private scheme
Section under which exemption granted. . . . . 17(2-A)
1. Subscribers—
(i) No. of employees covered under the
schemeon the last date of the previous
month.
(ii) No. of employees covered during the month.
(iii) No. of employees left service during the
month on account of cessation of
employment.
(iv) No. of covered employees on the last day
ofthe month.
(v) Total No. of employees in the establishment
on thelast date of the month.
2. Initial accumulations—
(i) Accumulations prior to the commencement of
the Act:
(a) Total amount of accumulations prior to
thecommencement of the Employees' Deposit
-linked Insurance Scheme, 1976.
(b) Amount invested out of (a).
(c) Balance remaining uninvested as on the
dateof applicability.
(d) Amount transferred in securities and cash
to the Board of Trustees and date of transfer.
(e) Balance (a - d) Rs . . . dt . . . . .
(ii) (a) Employer's contributions from the date
ofapplication of the Employees' Deposit-
linked Insurance Scheme, 1976 to the
preceding month.
(b) Amount transferred to the Board of
Trusteesand the date of transfer.
(c) Balance (ii - c) Rs . . . dt . . . . . .
Note.—Item 2 is required to be filled in when the return is made for the first time.
3. Wages and current contributions—
(i) Total amount of gross wages liable to
Employees' Deposit-linked Insurance Scheme
contributions (basic wages, dearness
allowance if any, and cash value of
foodconcessions admissible thereon).
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(ii) (a) Current employer's contribution during Rs . . . . . . . .

the month of
(b) Amount of contributions transferred to Rs . . . dt . . . . .
the Board of Trustees and the date of transfer
(c) Balance Rs . . . . . . . .
(d) Total balance indicating total arrears of Rs . . . . . . . .
Deposit-linked Insurance dues transferable to
the Board
[2(i)(c) plus 2(ii)(c) plus 3(ii)(c)] Rs . . . . . . . .
4. Other income during month (Interest on Total Rs . . . . .
investments)
5. Payments—
(a) Total amount of premium payable for the
monthby the establishment in respect of
employees coveredunder the scheme.
(b) Total amount paid as premium for the month
with dates of payments.
(c) Total number of cases of deaths of
membersoccurred in the month and the
amounts payable asassurance benefits.
(d) Total amount paid as assurance benefits
during the month—
(i) Number of cases involved.
(ii) Dates of payments.
(e) Date of expiry of insurance policies, if any,
with details.
6. Amount available for investment—
(i) Uninvested amount brought forward from the
preceding month.
(ii) Amount specified against Item 3(ii)(a).
(iii) Amount specified against Item 4.
(iv) Total of (i), (ii) and (iii).
(v) Less amount specified against Item 5.
(vi) Less amount available for investment (iv - v).
(vii) Amount invested during the month and date
of investment.
(viii) Amount lying uninvested at the end of month
(vi - vii).
7. Investment during the month—
(a) Central Government securities. Rs . . . . .
(b) State Government securities. Rs . . . . .
(c) Other securities guaranteed by the Central or Rs . . . . .
the State Government.
(d) Post Office Time Deposit. Rs . . . . .
(e) Special deposit. Rs . . . . .
Total (a + b + c + d + e) Rs . . . . .
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Note.—The aggregate of (a), (b), (c), (d) & (e) should tally with the amount
specified against Item 6(vii).
8. Inspection charges—
(i) Past dues, if any. Rs . . . . .
(ii) Dues for the month. Rs . . . . .
(iii) Amount paid and the date of payment. Rs . . . . .
(iv) Balance to be paid. Rs . . . . .

Date . . . . . .
Note.—Details in Item Nos. 2, 3, 4, 6 and 7 are not required to be filled in by
Establishments, having G.I.S. of the L.I.C. of India.
(9)
320 S.O. 3469, dt. 22nd August, 1983.—In pursuance of clause (a) of sub-section

(3) of Section 17 of the Employees' Provident Funds and Miscellaneous Provisions Act,
1952 (19 of 1952), and in supersession of the notification of the Government of India
in the Ministry of Labour, Employment and Rehabilitation (Department of Labour &
Employment) No. S.O. 4192, dated the 23rd November, 1968, the Central
Government hereby directs that the employers in relation to the establishments that
have been granted exemption under sub-section (1) of Section 17 thereof, shall
submit a monthly return to the Regional Provident Fund Commissioner by the twenty-
fifth of the month following that to which it relates in the pro forma set out in the
Schedule hereto annexed.
SCHEDULE
Monthly return to be made by the establishments exempted under Section 17(1) of
the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, for the month
of . . . . .
1. Introductory:
(a) Code No. and name of establishment:
(b) Whether in the public/private/joint sector
(c) Section under which exemption was granted Section 17(1)(a)
_______________
Section 17(1)(b)
(d) Effective date of exemption
(e) Authority which granted the exemption Central Government
____________________
State Government
(f) Accounting year for the Provident Fund
2. Employees:
(a) Total number of employees as at the end of
the previous month
(b) Number of employees who joined service
during the month
(c) Number of employees who left service
during the month
(d) Total number of employees as at the end of
the month:
permanent
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temporary
casual
badli
contract
(e) Whether declaration relating to previous
provident fund membership, if any, obtained
from all new entrants to service
3. Subscribers to the provident fund:
(a) Number of subscribers as at the end of the
previous month
(b) Number of subscribers enrolled during the
month
(c) (i) Number enrolled for the first time on
completion of the qualifying period of service, if
any;
(ii) Number enrolled in view of their subsisting
provident fund membership in other
establishments
(Please also indicate whether the Provident Fund of these employees have been
received from other establishments.)
(d) Number of subscribers who have ceased to
be members during the month
(e) Number of subscribers as at the end of the
month
4. Initial accumulations:
(a) Accumulations prior to the commencement
of the Act
(i) Total net accumulations prior to the
commencement of the Act
(ii) Amount invested out of (i)
(iii) Balance remaining uninvested as on the
date of applicability of the Act
(iv) Amount transferred to the Board of
Trustees and date of transfer
In securities . . . . . . . . . . . . . . . . Rs
In cash . . . . . . . . . . . . . . . . . . Date
(v) Balance : (i) — (iv)
(b) Contributions from the date of applicability
of the Act upto the preceding month;
(i) Employees' contributions
(ii) Employers' contributions
(iii) Refund of advance/loan, if any
(iv) Other receipts, if any
(v) Total
(vi) Payment towards claims/loans, etc.
(vii) Amount transferred to the Board of
Trustees
(viii) Date of such transfer
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(**) Rs . . . . . . . Date
(ix) Balance : (v) - (vi) - (vii)
If by cheque, date of issue of cheque and date of realisation of the cheque . . . . . . . .
. . . . . . .
Note.—Item No. 4 is required to be filled in when the return is made for the first
time.
5. Constitution of Board of Trustees:
(a) Date on which the present Board was constituted/whether the election of
labour trustees took place according to the procedure prescribed
(b) Its term
(c) Whether the Board met during the month, if so, on what date
(Please enclose an attested copy of the minutes of the meeting.)
6. Wages, current contributions, etc., i.e., contributions during the month, refunds,
etc.,
(a) Wages:
Total amount of gross wages liable to provident fund contributions:
(b) Rate of contributions:
(c) Amount of arrears due for transfer to the Board of Trustees at the end of
previous month;
(d) Current provident fund contributions (i.e., after segregation of 1-1/6% wages
towards Family Pension Fund contributions):
(i) Employees' share deducted from their Rs
wages . . . . . . . . . . . . . . . . . . . . . . . . . . .
(ii) Employers' share . . . . . . . . . . . . . . . . . . . Rs
(iii) Repayment of loans/advances by Rs
themembers . . . . . . . . . . . . . . . . . . . . . . . . .
.
(e) Total of (c) and (d) : . . . . . . . . . . . . . . . . . Rs
. . . .
(**) If by cash, the date of payment
(f) Amount transferred to the Board of
Trustees:
(i) by cash. . . . . . . . . . . . . . . . . . . . . . . . . . . Rs
Date of payment:
(ii) by cheque. . . . . . . . . . . . . . . . . . . . . . . Rs
. .
(iii) Date of issue of cheque by the
employer:
(iv) Date of realisation of the cheque by the
Board of Trustees:
(g) Balance due for transfer to the Board of
Trustees
(e) - (f)(i) + (ii). . . . . . . . . . . . . . . . . . . . . . . Rs
. .
(h) Whether the penal interest due, if any, has
beenpaid?
7. Other income during the month:
(a) Interest on investments Rs
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(b) Maturity proceeds

(i) State/Central Government securities. . . . . . Rs
. .
(ii) State Government/Central Government Rs
guaranted securities. . . . . . . . . . . . . . . . . .
(iii) Post Office Time Deposits. . . . . . . . . . . . . Rs
.
(iv) National Small Savings/National Defence Rs
Certificates . . . . . . . . . . . . . . . . . . . . . . . .
(v) Special Deposit Scheme. . . . . . . . . . . . . . . Rs
.
(Nature of Securities and deposits to be specified)
(vi) Others
Total : . . . . . . . . . . . . . . . . . . . . . . . . . . . Rs
(c) Other receipts (details to be furnished)
(d) Total : (a) + (b) + (c):
8. Total receipts: 6(f) + 7(d)
9. Payments:
(a) Claims. . . . . . . . . . . . . . . . . . . . . . . . . . . Rs
. . .
(b) Loans/advances. . . . . . . . . . . . . . . . . . . . . Rs
. . .
(c) Transfer to other provident funds. . . . . . . . Rs
. . . .
(d) Other payments. . . . . . . . . . . . . . . . . . . . Rs
. . . .
(Nature of payments to be specified)
(e) Total : (a) + (b) + (c) + (d)
10. Investments:
(a) Net amount available for investment 8 - 9
(c)
(b) Amount shown against (a) allocated for
investment according to the prescribed pattern
of investment
(i) State Government securities
(ii) State Government/Central Government
guaranted securities
(iii) Special Deposit Scheme
(iv) Others
11. Details of investments:
Date of
investment
Balance lying Amount i.e. actual
uninvested at allocated Balance date of
the end of during amount purchase of
the previous the Amount lying securities/date
month month Total invested uninvested of deposit
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(a) (b) (c) (d) (e) (f)

(i) State Government/Central Government securities
(ii) State Government/Central Government guaranted securities
(iii) Special Deposit Scheme
Reasons for non-investment of the amount shown undercolumn (e) of Item 11
above
12. Inspection charges:
(a) Past dues, if any
(b) Amount due for the month
(c) Amount remitted during the month
(d) Date of payment
(e) Amount of damages for belated remittance levied, but not paid
13. Total investments as on 31st March (to be furnished inthe return for March of
each year) (i.e., investment lessredemption proceeds from the beginning):
(A) (i) Central Government securities
(ii) State Government securities/securities guaranteed by Central/State Government
(iii) Post Office Time Deposits
(iv) National Small Savings Certificates
(v) Special Deposits Schemes
(vi) Others (nature of securities/deposits to bespecified)
(B) Face value of Government promissory notes yetto be converted/stock
certificates
14. (a) In whose names the securities have been purchased.
If some are in names other than the Trust/holder of the
Provident Fund, amount thereof and the reasons therefor.
(Note: Securities are required to be purchased only in thenames of the
Trust/holders of Provident Fund according to rules.)
(b) In whose custody the securities are kept? If with the Bankers, whether safe
custody receipts, etc., have been obtained from them:
15. Audit of Provident Fund Accounts:
(a) Have the accounts been audited?
If so, up to what period?
If not, brief reasons therefor.
(b) Have the audited balance-sheets been submitted tothe Regional Provident Fund
Commissioner?
If so, up to what period?
If not, brief reasons thereof.
16. Annual Statements of Accounts to subscribers:
(a) Have the subscribers been issued the annualstatements of accounts up to date?
(b) If not, period up to which issued and brief reasonsfor non-issue.
(c) Number of accounts not yet issued (yearwise).
(d) Rate of interest credited to the subscribers' account, year-interest rate and how
the rate was arrived at.
(e) Method of crediting interest, i.e., whether it is onopening balance, monthly
balance or closingbalance.
17. Rules of the Provident Fund:
(a) Details of amendment, if any, carried out during the month with the approval of
the Regional Provident Fund Commissioner.
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(b) Are the Provident Fund Rules up to date?

(c) If not, what are the amendments yet to be carriedout?
(d) Whether the provident fund rules are printed in English as well as in regional
language.
(e) Whether a copy of the provident fund rules hasbeen supplied to the subscribers.
18. Participation in Common Provident Fund:
(a) Is the establishment participating in a Common Provident Fund along with other
establishments?
(b) If so, the names of the said Common Provident Fund
and
whether your employees are represented on the Board of Trustees of the said
Common Provident Fund.
19. Inspection of the Establishment:
Date of last inspection by the Provident Fund Inspector.
Date: Signature with Official Seal
of the Employer or his
Authorised Official
(10)
S.O. 937, dated 18th March, 1991.—In pursuance of clause (a) of sub-section (3)
of Section 17 of the Employees' Provident Funds and Miscellaneous Provisions Act,
1952 (19 of 1952), read with sub-paragraph (2) of Paragraph 27-A of the Employees'
Provident Funds Scheme, 1952, the Central Government hereby directs that the
employers in relation to the establishments whose employees have been granted
exemption as a class under Paragraph 27-A of the Employees' Provident Funds
Scheme, 1952, shall submit a monthly return to the Regional Provident Fund
Commissioner by the twenty-fifth of the month following that to which it relates, in
the proforma prescribed in the notification of the Government of India in the late
Ministry of Labour and Rehabilitation (Department of Labour) S.O. No. 3469, dated
22nd August, 1983, as amended from time to time.
(11)
S.O 1436, dated July 9, 1998, Gaz. of India, Part II, Section 3(ii), dated 18th
July, 1998, p. 2638.—In pursuance of clause (a) of sub-section (3) of Section 17 of
the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952)
and in supersession of the notification of the Government of India in the Ministry of
Labour No. S.O. 3450 dated the 17th September, 1964 the Central Government
hereby directs that the employers in relation to an establishment or any person or
class of persons exempted under Section 17 of the said Act, shall be required to pay to
the Employees' Provident Funds with effect from the 1st August, 1998, inspection
charges of the rate of zero point one eight per cent (0.18 per cent) of the pay (basic
wages, dearness allowance, if any, and each value of food concession admissible
thereon) for the time being payable to the employees of the establishment or
receivable by the person or class of persons, as the case may be, in respect of which
contributions would have been payable but for such exemption, within fifteen days of
the close of every month.
2. For the removal of doubts, it is hereby notified that nothing contained in this
notification shall affect the inspection charges already accrued in accordance with
Notification No. S.O. 3450 referred to in Paragraph 1 and for the said purpose
Notification No. S.O. 3450 shall continue to apply as if the same had not been
superseded.
(12)
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S.O. 2625, dt. 22nd August, 1978.—In pursuance of clause (a) of sub-section (3-
A) of Section 17 of the Employees' Provident Funds and Miscellaneous Provisions Act,
1952 (19 of 1952), the Central Government hereby directs that the employers in
relation to an establishment or any person or class of persons exempted under sub-
section (2-A) or sub-section (3-A) of Section 17 of the said Act, shall pay to the
Insurance Fund, inspection charges at the rate of zero point zero two per cent (0.02
per cent) of the aggregate of the basic wages, dearness allowance (including the cash
value of any food concession) and retaining allowance, if any, for the time being
payable to the employees of the establishment or receivable by the persons or class of
persons, as the case may be, in respect of which contributions would have been
payable but for such exemption, within fifteen days of the close of every month.
► Pendency of application.—Mere pendency of an application for exemption does not relieve
of the liability to comply with the provisions of the Act. H.P. Agro Industries Corpn. Ltd. v. R.P.F.
Commr., 1994 Lab IC 1286 : (1993) 2 CLR 505 : (1994) 2 LLN 715 (HP)(DB).
Where Central Government, being the then appropriate Government, granted exemption to the
respondent-establishment under Section 17(1)(a), subsequently, revised conditions for the grant of
exemption forwarded by the Central Government to the appropriate Governments, one of the revised
conditions was that any amendment to the Employees' Provident Funds Scheme, which was more
beneficial to the Employees than the rules of the establishment for the time being in force, would be
applicable to them automatically, such conditions, held, could not become applicable automatically to
the already exempted establishments, which could be subjected to such conditions only by a
notification of the appropriate Government amending the exempted scheme and published in the
Official Gazette. Hence, High Court erred in holding that the respondent-establishment was bound to
pay interest at higher rates merely because the rate of interest under the statutory scheme was
enhanced by the Central Government. Jiyajeerao Cotton Mills Employees' Provident Fund
Institution v. Dev Kumar Holani, (1998) 6 SCC 35 : 1998 SCC (L&S) 1444.
If appellant has provided separate provident fund scheme which is more beneficial than what was
provided under the Act, then appropriate course for appellant is to seek exemption from operation of
the Act under Section 17 of the Act. Canbank Financial Services Ltd., Bangalore v. R.P.F.
Commr., (1997) 3 LLN 575 : (1997) 2 CLR 734.
► Levy of Damages.—Where during the pendency of application for exemption made to the
appropriate Govt. under Section 17 of the Act, the Commissioner granted temporary exemption with
retrospective effect from the date of commencement of the Employees' Deposit-Linked Insurance
Scheme, 1976 under para 28(7) thereof and subsequently the Government also issued the final
order of exemption and the employer had even before the passing of the Commissioner's order paid
all the inspection charges, held, there was no delay in payment of inspection charges. Hence, no
damages could be levied. Bharat Heavy Electrical Ltd. v. R.P.F. Commr., 1994 Supp (2) SCC
723 : 1994 SCC (L&S) 1185.
► Default in payment of contribution.—In cases of default in payment of contribution to
provident fund, proceedings for recovery of damages can be initiated against employers of such
exempted establishments. This is clear from deeming provision contained in second part of Section
17(1-A)(a). As definition of “fund” would apply to a scheme operating in an exempted establishment,
default in payment of contribution to such scheme would attract Section 14-B. Expression “so far as
may be” in Section 17(1-A)(a) does not limit scope of the provision. Section 17(1-A)(a), being a
remedial or social welfare provision, should be construed as a whole with a purposive and social
justice oriented approach, Regl. Provident Fund Commr. v. Hooghly Mills Co. Ltd., (2012) 2 SCC
489.
The expression ‘whoever’ in Section 14(2-A) in relation to non-compliance with Section 17(3)(a)
refers to the employer as defined in Section 2(e) and not to directors not covered by that section.
K.L. Jalan v. State of W.B., (1993) 67 FLR 195 : (1993) 2 LLN 100 : (1994) 1 LLJ 224 (Cal).
321
[17-A. Transfer of accounts.—(1) Where an employee employed in an
establishment to which this Act applies leaves his employment and obtains re-
employment in another establishment to which this Act does not apply the amount of
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accumulations to the credit of such employee in the Fund or, as the case may be, in
the provident fund of the establishment left by him shall be transferred, within such
time as may be specified by the Central Government in this behalf, to the credit of his
account in the provident fund of the establishment in which he is re-employed, if the
employee so desires and the rules in relation to that provident fund permit such
transfer.
(2) Where an employee employed in an establishment to which this Act does not
apply leaves his employment and obtains re-employment in another establishment to
which this Act applies, the amount of accumulations to the credit of such employee in
the provident fund of the establishment left by him may, if the employee so desires
and the rules in relation to such provident fund permit, be transferred to the credit of
his account in the Fund or as the case may be, in the provident fund of the
establishment in which he is re-employed.]
NOTIFICATION
S.O. 693, dated 18th February, 1965.—In pursuance of the provisions contained
in sub-section (1) of Section 17-A of the Employees' Provident Funds Act, 1952 the
Central Government hereby specifies a period of three months as the period within
which the amount of accumulations to the credit in the Fund under the said Act of an
employee employed in an establishment to which the aforesaid Act applies, leaves his
employment and obtains re-employment in another establishment to which the same
does not apply shall, if the employee so desires and the rules in relation to that
provident fund permit such transfer, be transferred to the credit of his account of the
provident fund of the establishment in which he is re-employed.
322 [17-AA. Act to have effect notwithstanding anything contained in Act 31 of 1956.

—The provisions of this Act shall have effect notwithstanding anything inconsistent
therewith contained in the Life Insurance Corporation Act, 1956.]
323 [17-B. Liability in case of transfer of establishment.—Where an employer, in

relation to an establishment, transfers that establishment in whole or in part, by sale,

gift, lease or licence or in any other manner whatsoever, the employer and the person
to whom the establishment is so transferred shall jointly and severally be liable to pay
the contribution and other sums due from the employer under any provision of this Act
or the Scheme or 324 [the [Pension]325 Scheme or the Insurance Scheme], as the case
may be, in respect of the period up to the date of such transfer:
Provided that the liability of the transferee shall be limited to the value of the assets
obtained by him by such transfer.]
► Liability to pay the contribution.—Liability under Section 17-B cannot be fastened on the
purchaser of an establishment in a court auction sale. Sri Angappa Spg. Mills v. Regional Commr.,
E.P.F., (1987) 1 LLN 586 (Mad) : 1986 Lab IC 458.
When the establishment is transferred, recovery of provident fund contribution is payable.
Transferor employer and transferee would jointly and severally liable to pay contribution payable
under the Act. There is no precondition that the factory must be running before the provident fund
authorities would resort to attachment of property, Nandkishore Laxminarayan Agarwal v. Union of
India, (2010) 1 Mah LJ 907.
Though the word “employer” and “other persons” connotes two different identities, yet in the
context of Section 17-B on transfer of the establishment nationally and legally the transferor ceases
to be employer and the transferee stepped into the shoes of the employer. It was further held that a
legal fiction has been created in respect of the liabilities arising under any provision of 1952 Act to
continue the liability for the purpose of facilitating recovery even in respect of the dues that had
accrued prior to the date of transfer making both the transferor and the transferee liable jointly and
severally. It has also been held that the expression “other person” also connotes the transferee who
is stepping into the shoes of the employer as soon as the transferee steps into the shoes of the
employer the continuity of the liability is not affected by the transfer and both the transferor and the
transferee, as employer past and present remains liable jointly and severally, Regional Provident
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Fund Commr. v. Eveready Industries (India) Ltd., (2009) 120 FLR 710 (Cal).
326
[18. Protection of action taken in good faith.—No suit, prosecution or other legal
proceeding shall lie against the Central Government, a State Government, the
Presiding Officer of a Tribunal, any authority referred to in Section 7-A, an Inspector or
any other person for anything which is in good faith done or intended to be done in
pursuance of this Act, the Scheme, the [Pension]327 Scheme or the Insurance Scheme.
328
[18-A. Authorities and inspector to be public servant.—The authorities referred to
in Section 7-A and every inspector shall be deemed to be a public servant within the
meaning of Section 21 of the Indian Penal Code (45 of 1860).]]
329 [19. Delegation of powers.—The appropriate Government may direct that any

power or authority or jurisdiction exercisable by it under this Act 330 [, the Scheme, 331
[the [Pension]332 Scheme or the Insurance Scheme]] shall, in relation to such matters
and subject to such conditions, if any, as may be specified in the direction, be
exercisable also—
(a) where the appropriate Government is the Central Government, by such officer
or authority subordinate to the Central Government or by the State
Government333 or by such officer or authority subordinate to the State
Government, as may be specified in the notification; and
(b) where the appropriate Government is a State Government, by such officer or
authority subordinate to the State Government as may be specified in the
notification.]
► Power to grant sanction.—Power to give sanction delegated to State Government can
further be delegated to Labour Commissioner. State of U.P. v. Lala Ram Gopal Gupta, 1974 Lab IC
963 (All).
334 [20. Power of Central Government to give directions.—The Central Government

may, from time to time, give such directions to the Central Board as it may think fit
for the efficient administration of this Act and when any such direction is given, the
Central Board shall comply with such direction.
21. Power to make Rules.—(1) The Central Government may, by notification in the
Official Gazette, make rules to carry out the provisions of this Act.
(2) Without prejudice to the generality of the foregoing power, such rules may
provide for all or any of the following matters, namely:—
(a) 335 [* * *]
(b) the form and the manner in which, and the time within which, an appeal
shall be filed before a Tribunal and the fees payable for filing such appeal;
(c) the manner of certifying the copy of the certificate, to be forwarded to the
Recovery Officer under sub-section (2) of Section 8-C; and
(d) any other matter, which has to be, or may be, prescribed by rules under this
Act.
(3) Every rule made under this Act shall be laid, as soon as may be after it is made,
before each House of Parliament, while it is in session, for a total period of thirty days
which may be comprised in one session or in two or more successive sessions, and if,
before the expiry of the session immediately following the session or the successive
sessions aforesaid, both Houses agree in making any modification in the rule or both
Houses agree that the rule should not be made, the rule shall thereafter have effect
only in such modified form or be of no effect, as the case may be; so, however, that
any such modification or annulment shall be without prejudice to the validity of
anything previously done under that rule.
22. Power to remove difficulties.—(1) If any difficulty arises in giving effect to the
provisions of this Act, as amended by the Employees' Provident Funds and
Miscellaneous Provisions (Amendment) Act, 1988, the Central Government may, by
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order published in the Official Gazette, make such provisions, not inconsistent with the
provisions of this Act as appear to it to be necessary or expedient for the removal of
the difficulty:
Provided that no such order shall be made after the expiry of a period of three years
from the date on which the said amendment Act receives the assent of the President.
(2) Every order made under this section shall, as soon as may be after it is made,
be laid before each House of Parliament.]
SCHEDULE I
[See Sections 2(i) and 4]
Any industry engaged in the manufacture 336 [* * *] of any of the following, namely:
Cement.
Cigarettes.
Electrical, mechanical or general engineering products.
Iron and steel.
Paper.
Textiles (made wholly or in part of cotton or wool or jute or silk whether natural or
artificial).
337 [1. Matches.

2. Edible oils and fats.

3. Sugar.
4. Rubber and rubber products.
5. Electricity, including the generation, transmission and distribution thereof.
6. Tea.
7. Printing [other than printing industry relating to newspaper establishments as
defined in the Working Journalists (Conditions of Service) and Miscellaneous
Provisions Act, 1955, including the process of composing types for printing,
printing by letterpress, lithography, photogravure or other similar process or
book binding].
8. Glass.
9. Stone-ware pipes.
10. Sanitary wares.
11. Electrical porcelain insulators of high and low tension.
12. Refractories.
13. Tiles.]
338 [1. Heavy and fine chemicals, including—

(i) Fertilizers,
(ii) Turpentine,
(iii) Rosin,
(iv) Medical and pharmaceutical preparations,
(v) Toilet preparations,
(vi) Soaps,
(vii) Inks,
(viii) Intermediates, dyes, colour lacs and toners,
(ix) Fatty acids, and
339 [(x) Oxygen, acetylene and carbon-dioxide gases industry.]

2. Indigo.
3. Lac including shellac.
4. Non-edible vegetable and animal oils and fats.]
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340
[Mineral oil refining industry.]
341 [(i) Industrial and Power Alcohol industry; and
(ii) Asbestos Cement Sheets industry.]
342 [Biscuit-making industry including composite units making biscuits and products

such as bread, confectionery and milk and milk powder.]

343 [Mica industry.]

344 [Plywood industry.]

345 [Automobile repairing and servicing industry.]

346 [Rice milling.

Flour milling.
Dal milling.]
347
[Starch industry.]
348 [Petroleum or natural gas exploration, prospecting, drilling or production.]

349 [Petroleum or natural gas refining.]

350
[Leather and leather products industry.]
351 [Stoneware jars.]

352 [Crockery.]

353
[The fruit and vegetable preservation industry, that is to say, any industry which
is engaged in the preparation or production of any of the following articles, namely—
(i) canned and bottled fruits, juices and pulps,
(ii) canned and bottled vegetables,
(iii) frozen fruits and vegetables,
(iv) jams, jellies and marmalades,
(v) tomato products, ketchup and sauces,
(vi) squashes, crushes, cordials and ready-to-serve beverages or any other
beverages containing fruit juice or fruit pulp,
(vii) preserved, candied and crystallised fruits and peels,
(viii) chutneys,
(ix) any other unspecified item relating to the preservation or canning of fruits and
vegetables.]
354 [Cashewnut industry.]

355
[Confectionery industry.]
356
[(1) Buttons.
(2) Brushes.
(3) Plastic and Plastic products.
(4) Stationery products.]
357 [Aerated water industry, that is to say, any industry engaged in the manufacture

of aerated water, soft drinks or carbonated water.]

358 [Distilling and rectifying of spirits (not falling under industrial and power alcohol)

and blending of spirits industry.]

359
[Paint and varnish industry.]
360 [Bone crushing industry.]

361
[Pickers industry.]
362
[Milk and milk products industry.]
363 [Non-ferrous metals and alloys in the form of ingots industry.]

364
[Bread industry.]
365
[Stemming or re-drying of tobacco leaf industry, that is to say, any industry
engaged in the stemming, re-drying, handling, sorting, grading or packing of tobacco
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leaf.]
366 [Agarbattee (including Dhoop and Dhoop battee) industry.]
367 [Coir (excluding the spinning sector) industry.]
368
[Tobacco industry, that is to say, any industry engaged in the manufacture of
cigars, Zarda, snuff, Quivam and Guraku from tobacco.]
369 [Paper products industry.]

370 [Licensed salt industry, that is to say, any industry engaged in the manufacture

of salt for which a licence is necessary and which has land not less than 371 [4.05
hectares].]
372 [‘Linoleum industry’ and ‘Indoleum industry’.]

373 [Explosives industry.]

374 [Jute baling or pressing industry.]

375 [Fireworks and percussion cap works industry.]

376 [Tent making industry.]

377 [Ferro-manganese industry.]

378 [Ice or ice-cream industry.]

379 [Winding of thread and yarn reeling industry.]

380 [Cotton ginning, bailing and pressing industry.]

381 [Katha making industry.]

382 [Beer manufacturing industry, that is to say, any industry engaged in the

manufacture of the product of alcoholic fermentation of a mash in potable water of

malted barley and hops, or of hops concentrated with or without the addition of other
malted or unmalted cereals or other carbohydrate preparations.]
383 [Beedi industry, that is to say, any industry engaged in manufacture of beedis.]

384 [Ferro-chrome industry.]

385 [Diamond cutting industry.]

386
[Myrobalan extract powder, Myrobalan extract solid and Vegetable tannin blended
extract industries.]
387 [Bricks industry, that is to say any industry engaged in the manufacture of

Bricks.]
388 [All industries based on asbestos as principal raw material.]

389
[Industries manufacturing iron ore pellets.]
390
[Explanation.—In this Schedule, without prejudice to the ordinary meaning of
expressions used therein,—
(a) the expression “Electrical, mechanical or general engineering products”
includes—
(1) machinery and equipment for the generation, transmission, distribution or
measurement of electrical energy and motors including cables and wires,
(2) telephones, telegraph and wireless communication apparatus,
(3) electric lamps (not including glass bulbs),
(4) electric fans and electrical domestic appliances,
(5) storage and dry batteries,
(6) radio receivers and sound reproducing instruments,
(7) machinery used in industry (including textile machinery) other than electrical
machinery and machine tools,
(8) boilers and prime movers, including internal combustion engines, marine
engines and locomotives,
(9) machine tools, that is to say, metal and wood working machinery,
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(10) grinding wheels,

(11) ships,
(12) automobiles and tractors,
(13) bolts, nuts and rivets,
(14) power-driven pumps,
(15) bicycles,
(16) hurricane lanterns,
(17) sewing and knitting machines,
(18) mathematical and scientific instruments,
(19) products of metal rolling and re-rollings,
(20) wires, pipes, tubes and fittings,
(21) ferrous and non-ferrous castings,
(22) safes, vaults and furniture made of iron or steel or steel alloy,
(23) cutlery and surgical instruments,
(24) drums and containers,
(25) parts and accessories of products specified in Items 1 to 24;
(b) the expression “Iron and steel” includes pig iron, ingots, blooms, billets and
rolled or re-rolled products into basic forms and tool and alloy steel;
(c) the expression “Paper” includes pulp, paperboard and strawboard;
(d) the expression “textiles” includes the products of carding, spinning, weaving,
finishing and dyeing yarn and fabrics, printing, knitting and embroidering.]
► Ayurvedic preparation—Held, that ayurvedic preparation would come within the words
“medical and pharmaceutical preparations” in Schedule I of the Act. (1966) 2 LLJ 216 : (1966) 13
FLR 118 (Ker). Followed in Venkatarama Dispensary v. Union of India, (1986) 2 LLN 942 (Mad).
► Electric torch case, if container.—An electric torch is receptacle in which the torch
batteries are kept; and it is therefore a container within the meaning of item (24) of the Explanation
in Schedule I and is or must be deemed to be an electrical, mechanical or general engineering
product. R.P.F. Commr. v. Great Eastern Electroplator Ltd., 1958 All LJ 658 : 1958 All WR 746 :
(1958) 2 Lab LJ 676 : AIR 1959 All 133.
► Industry engaged in the manufacture of electrical, mechanical or general engineering
product—Metal textile industry, held, falls under the expression “general engineering products”.
Wire Netting Stores v. R.P.F. Commr., 1970 Lab IC 1249 (Del).
► Durries.—“Textiles” includes manufacture of Durries. Hindustan Duree Factory v. R.P.F.
Commr., 1975 Lab IC 950 (Punj).
► Carpet—‘Textile’ includes carpet. Ess Dee Carpet Enterprises v. Union of India, 1985 Lab
IC 1116.
► Clinical thermometer—The manufacture of clinical thermometer falls under the category of
“electrical, mechanical or general engineering products” specified in Schedule I of the Act. J.C.
Thermometer Co. v. Union of India, (1975) 1 LLJ 169 (Guj).
► Spray painting of automobiles.—“Automobile repairing” covers spray painting of
automobiles. Jaya Spray Painting Works v. R.P.F. Commr., (1987) 1 LLN 724 (Ker)(DB), also
given as G. Parameswaran Nair v. R.P.F. Commr., 1987 Lab IC 1159.
► Paper industry.—Paper industry in Schedule I does not include industry engaged in
manufacturing paper products. Kamalakar Shankar Warde v. Central Board of Trustees, (1966) 1
LLJ 553 (Bom).
► Automobile repairing and servicing—In the entry “Automobile repairing and servicing
industry” the word “and” should be interpreted as “or”. Jaya Spray Painting Works v. R.P.F.
Commr., (1987) 1 LLN 724 (Ker)(DB), also given as G. Parameswaran Nair v. R.P.F. Commr.,
1987 Lab IC 1159.
SCHEDULE II
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391
[See Section 5(1-B)]
MATTERS FOR WHICH PROVISION MAY BE MADE IN A SCHEME
1. The employees or class of employees who shall join the Fund, and the conditions
under which employees may be exempted from joining the Fund or from making any
contribution.
2. The time and manner in which contribution shall be made to the Fund by
employers and by, or on behalf of employees, 392 [(whether employed by him directly
or by or through a contractor)] the contributions which an employee may, if he so
desires, make under [* * *]393 Section 6 and the manner in which such contributions
may be recovered.
394 [2-A. The manner in which employees' contributions may be recovered by

contractors for employees employed by or through such contractors.]

3. The payment by the employer of such sums of money as may be necessary to
meet the cost of administering the Fund and the rate at which and the manner in
which the payment shall be made.
395
[4. The constitution of any committee for assisting any Board of Trustees.
5. The opening of regional and other offices of any Board of Trustees.]
6. The manner in which accounts shall be kept, the investment of moneys
belonging to the Fund in accordance with any directions issued or conditions specified
by the Central Government, the preparation of the budget, the audit of accounts and
the submission of reports to the Central Government or to any specified State
Government.
7. The conditions under which withdrawals from the Fund may be permitted and
any deduction or forfeiture may be made and the maximum amount of such deduction
or forfeiture.
8. The fixation by the Central Government in consultation with the boards of
trustees concerned of the rate of interest payable to members.
9. The form in which an employee shall furnish particulars about himself and his
family whenever required.
10. The nomination of a person to receive the amount standing to the credit of a
member after his death and the cancellation or variation of such nomination.
11. The registers and records to be maintained with respect to employees and the
returns to be furnished by employees 396 [or contractors].
12. The form or design of any identity card, token or disc for the purpose of
identifying any employee, and for the issue, custody and replacement thereof.
13. The fees to be levied for any of the purposes specified in this Schedule.
14. The contraventions or defaults which shall be punishable under sub-section (2)
of Section 14.
15. The further powers, if any, which may be exercised by an Inspector.
16. The manner in which accumulation in any existing provident fund shall be
transferred to the Fund under Section 15, and the mode of valuation of any assets
which may be transferred by the employers in this behalf.
17. The conditions under which a member may be permitted to pay premia on life
insurance from the Fund.
18. Any other matter 397 [which is to be provided for in the scheme or] which may
be necessary or proper for the purpose of implementing the Scheme.
398
[SCHEDULE III
[See Section 6-A(5)]
MATTERS FOR WHICH PROVISION MAY BE MADEIN THE PENSION SCHEME
1. The employees or class of employees to whom the Pension Scheme shall apply.
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2. The time within which the employees who are not members of the [Pension]399
Scheme under Section 6-A as it stood before the commencement of the Employees'
Provident Funds and Miscellaneous Provisions (Amendment) Act, 1996 (hereafter in
this Schedule referred to as the amending Act) shall opt for the Pension Scheme.
3. The portion of employer's contribution to the Provident Fund which shall be
credited to the Pension Fund and the manner in which it is credited.
4. The minimum qualifying service for being eligible for pension and the manner in
which the employees may be granted the benefits of their past service under Section 6
-A as it stood before the commencement of the amending Act.
5. The regulation of the manner in which and the period of service for which no
contribution is received.
6. The manner in which employees' interest will be protected against default in
payment of contribution by the employer.
7. The manner in which the accounts of the Pension Fund shall be kept and
investment of moneys belonging to Pension Fund to be made subject to such pattern
of investment as may be determined by the Central Government.
8. The form in which an employee shall furnish particulars about himself and the
members of his family whenever required.
9. The forms, registers and records to be maintained in respect of employees,
required for the administration of the Pension Scheme.
10. The scale of pension and pensionary benefits and the conditions relating to
grant of such benefits to the employees.
11. The manner in which the exempted establishments have to pay contribution
towards the Pension Scheme and the submission of returns relating thereto.
12. The mode of disbursement of pension and arrangements to be entered into with
such disbursing agencies as may be specified for the purpose.
13. The manner in which the expenses for administering the Pension Scheme will
be met from the income of the Pension Fund.
14. Any other matter which is to be provided for in the Pension Scheme or which
may be necessary or proper for the purpose of implementation of the Pension
Scheme.]
400 [SCHEDULE IV

(See Section 6-C)

MATTERS TO BE PROVIDED FOR IN THE EMPLOYEEs' DEPOSIT-LINKED
INSURANCE SCHEME
1. The employees or class of employees who shall be covered by the Insurance
Scheme.
2. The manner in which the accounts of the Insurance Fund shall be kept and the
investment of moneys belonging to the Insurance Fund subject to such pattern of
investment as may be determined, by order, by the Central Government.
3. The form in which an employee shall furnish particulars about himself and the
members of his family whenever required.
4. The nomination of a person to receive the insurance amount due to the employee
after his death and the cancellation or variation of such nomination.
5. The registers and records to be maintained in respect of employees; the form or
design of any identity card, token or disc for the purpose of identifying any employee
or his nominee or member of his family entitled to receive the insurance amount.
6. 401 [The scales of insurance benefits and conditions relating to the grant of such
benefits to the employees.]
7. 402 [* * *]
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8. The manner in which the amount due to the nominee or the member of the
family of the employee under the scheme is to be paid including a provision that the
amount shall not be paid otherwise than in the form of a deposit in a savings bank
account, in the name of such nominee or member of family, in any corresponding new
bank specified in the First Schedule to the Banking Companies (Acquisition and
Transfer of Undertakings) Act, 1970 (5 of 1970).
9. Any other matter which is to be provided for in the Employees' Deposit-linked
Insurance Scheme or which may be necessary or proper for the purpose of
implementing that Scheme.]
APPENDIX
LIST OF NON-FACTORY INDUSTRIES TO WHICH THE EMPLOYEEs' PROVIDENT
FUNDS ACT, 1952 HAS BEEN MADE APPLICABLE UNDER SECTION 1(3)(b)
Sl. No. Name of Industries Date of Notification No. and date
application
1 2 3 4
1. Plantations viz., tea (except in the 30-4-1957 S.R.O. 529, dated 13-2-
State of Assam, where the 1957
plantations are covered by a State
enactment), coffee, rubber,
cardamom and pepper.
2. Mines of iron ore, limestone, 30-11- S.R.O. 2705, dated 17-8-
manganese and gold. 1957 1957
3. Coffee curing establishments. 30-11- S.R.O. 3411, dated 16-10
1957 -1957
4. Road motor transport 30-4-1959 G.S.R. 399, dated 24-3-
establishments. 1959
5. Mica mines. 31-5-1960 G.S.R. 313, dated 5-3-
1960
6. Cane farms owned by the owner 31-12- G.S.R. 1458, dated 2-12-
or occupier of a sugar factory or 1961 1961
cultivated by such owner or
occupier.
7. (1) Hotels. 30-6-1961 G.S.R. 704, dated 16-5-
(2) Restaurants. 1961
8. Establishment engaged in the 30-6-1961 G.S.R. 706, dated 16-5-
storage or transport or distribution 1961
of petroleum or natural gas or
products of either petroleum or
natural gas.
9. (1) Cinemas including preview 31-7-1961 G.S.R. 827, dated 19-6-
theatres. 1961
(2) Film studios.
(3) Film production concerns.
(4) Distribution concerns dealing
with exposed films.
(5) Film processing laboratories.
10. (1) Plantation of tea (other than 31-7-1961 G.S.R. 1013, dated 29-7-
those in the State of Assam), and 1961
plantation of coffee, rubber,
cardamom and pepper.
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(2) Iron ore, limestone,

manganese, gold and mica mines.
(3) Coffee curing establishments.
(4) Road motor transport
establishments.
(5) Every cane farm owned by a
sugar factory.
11. Every cane farm owned by the 31-12- G.S.R. 1458, dated 2nd
owner or occupier of a sugar 1961 Dec., 1961, pub. in Gaz.
factory or cultivated by such of India, Pt. II, S. 3(i),
owner or occupier or any person dated Dec. 9, 1961, p.
on his behalf. 1793.
12. Trading and commercial 30-4-1962 G.S.R. 346, dated 7-3-
establishment engaged in the 1962. [Gaz. of India,
purchase, sale or storage of any 1962, Pt. II, S. 3(i), p.
goods, including establishments of 328.]
exporters, importers, advertisers,
commission agents and brokers
and commodity and stock
exchanges but not including bank
or warehouses established under
any Central or State Act.
13. (1) Establishments engaged in the 31-10- G.S.R. 1232, dated 7-9-
processing or treatment of wood 1962 1962. [Gaz. of India,
including manufacturers of— dated 1-5-1962, Pt. II, S.
3(i), p. 1341.]
(i) hard board or chip-board;
(ii) jute or textile wooden
accessories;
(iii) cork products;
(iv) wooden furniture;
(v) wooden sports goods;
(vi) cane or bamboo products;
(vii) wooden battery separators.
(2) Saw mills.
(3) Wood seasoning kilns.
(4) Wood preservations plants.
(5) Wood workshops.
14. Bauxite mines. 31-12- G.S.R. 1625, dated 23-11
1962 -1952. [Pub. in Gaz. of
India, Pt. II, S. 3(i),
dated 1-12-1962, p.
1966.]
15. Laundry and laundry services. 30-4-1963 G.S.R. 561, dated 23-3-
1964, [Pub. in Gaz. of
India, Pt. II, S. 3(i), p.
586.]
16. (1) Theatres where dramatic 31-5-1963 G.S.R. 728, dated 20-11-
performances or other forms of 1963. [Pub. in Gaz. of
entertainment are held and where India, Pt. II, S. 3(i), p.
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payment is required to be made 850.]

for admission as audience or
spectators.
(2) Societies, clubs or associations
which provide board or lodging or
both or facility for amusement or
any other service to any of their
members or to any of their guests
on payment.
(3) Companies, societies,
associations, clubs or troupes
which give any exhibition of
acrobatic or other performances or
both, in any arena, circular or
otherwise or perform or permit
any other form of entertainment in
any place, other than a theatre,
and require payment for
admission into such exhibition or
entertainments as spectators or
audience.
17. Canteens. 31-8-1963 G.S.R. 1285, dated 29-7-
1963. [Pub. in Gaz. of
India, Pt. II, S. 3(i),
dated 3-8-1963, p.
1523.]
18. China-clay mine. 30-6-1964 G.S.R. 823, dated 22-5-
1964. [Pub. in Gaz. of
India, Pt. II, S. 3(i),
dated 30-5-1964, p.
834.]
19. Every establishment of— 31-10- G.S.R. 1398, dated 17-9-
1964 1964. [Pub. in Gaz. of
India, Pt. II, S. 3(i),
dated 26-9-1964, p.
1546.]
(i) attorneys, as defined in the
Advocates Act, 1961 (25 of 1961)
(ii) chartered or registered
accountants, as defined in the
Chartered Accountants Act, 1949
(38 of 1949)
(iii) cost and works accountants
within the meaning of the Cost
and Works Accountants Act, 1959
(23 of 1959),
(iv) engineers and engineering
contractors, not being exclusively
engaged in building and
construction industry,
(v) architects,
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(vi) medical practitioners and

medical specialists, in which
twenty or more persons are
employed.
20. Travel agencies engaged in— 31-1-1965 G.S.R. 1796, dated 7-12-
1964. [Pub. in Gaz. of
India, Pt. II, S. 3(i),
dated 19-12-1964, p.
1980].
(i) booking International Air and
Sea Passages and other travel
arrangements;
(ii) booking of internal air and
mail passages and other travel
arrangements; and
(iii) forwarding and clearing of
cargo from and to overseas and
within India.
21. Forwarding agencies engaged in 31-1-1965 G.S.R. 1796, dated 7-12-
the collection, packing, forwarding 1964. [Pub. in Gaz. of
or delivery of any goods including India, Pt. II, S. 3(i),
car loading, break-bulk service dated 19-12-1964, p.
and foreign freight service. 1980].
22. Magnesite mines. 31-8-1965 G.S.R. 1166, dated 9-8-
1965. [Pub. in Gaz. of
India, Pt. II, S. 3(i),
dated 14-8-1965, p.
1218.]
23. Every stone quarry producing roof 31-12- G.S.R. 1779, dated 27-11
and floor slabs dimension stones, 1965 -1965. [Pub. in Gaz. of
monu-mental stones and mosaic India, Pt. II, S. 3(i),
chips. dated 4-12-1965, p.
1923.]
24. Every bank other than the 31-1-1966 G.S.R. 2, dated 18-12-
nationalised banks established 1965. [Pub. in Gaz. of
under any Central or State Act. India, Pt. II, S. 3(i),
dated 1-1-1966, p. 4.] as
amended by Noti. No. S-
35016/1/98-Ss. II
25. Every establishment of— 31-8-1968 G.S.R. 1560, dated 7-8-
1968. [Pub. in Gaz. of
India, Pt. II, S. 3(i),
dated 31-8-1968,]
(1) Barytes mines
(2) Dolomite mines
(3) Fireclay mines
(4) Gypsum mines
(5) Kyanite mines
(6) Silliminite mines
(7) Steatite mines
26. Every Cinchona plantation. 31-12- G.S.R. 2084, dated 22-11
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1968 -1968. [Pub. in Gaz. of

India, Pt. II, S. 3(i),
dated 30-11-1968.]
27. Diamond mine. 30-6-1969 G.S.R. 1508, dated 28-5-
1969. [Pub. in Gaz. of
India, Pt. II, S. 3(i),
dated 19-7-1969.]
28. Establishments which are 31-1-1970 G.S.R. 14, dated 23-12-
exclusively or principally engaged 1969. [Pub. in Gaz. of
in general insurance business. India, Pt. II, S. 3(i),
dated 3-1-1970.]
29. Establishments rendering expert 31-5-1971 G.S.R. 805, dated 17-5-
services. 1971. [Pub. in Gaz. of
India, Pt II, S. 3(i), dated
29-5-1971.]
30. Railway Booking Agency run by 31-3-1972 G.S.R. 505, dated 17-3-
the contractors or by other private 1972. [Pub. in Gaz. of
establishments on commission India, Pt. II, S. 3(i),
basis. dated 20-4-1972.]
31. Every mess, not being military 31-3-1973 G.S.R. 299, dated 15-3-
mess. 1973. [Pub. in Gaz. of
India, Pt. II, S. 3(i),
dated 24-3-1973.]
32. Hospital run by any individual, 31-8-1973 G.S.R. 1082, dated 15-9-
association or institution other 1973. [Pub. in Gaz. of
than the establishment covered by India, Pt. II, S. 3(i),
clause (vi) of the Noti. No. G.S.R. dated 22-9-1973.]
1398, dated 17-9-1964.
33. Every establishment engaged in 30-9-1974 G.S.R. 1094, dated 26-9-
sorting, cleaning and teasing of 1974. [Pub. in Gaz. of
cotton waste industry. India, Pt. II, S. 3(i),
dated 5-10-1974.]
34. All societies, clubs and 30-11- G.S.R. 1294, dated 16-11
associations which render service 1974 -1974. [Pub. in Gaz. of
to their members, without India, Pt. II, S. 3(i),
charging any fee over and above dated 30-11-1974.]
the subscription fee or
membership fee.
35. Every garments making factory. 30-11- G.S.R. 1295, dated 23-11
1974 -1974. [Pub. in Gaz. of
India, Pt. II, S. 3(i),
dated 30-11-1974.]
36. (1) Agricultural Farms 31-12- G.S.R. 1315, dated 27-11
(2) Fruits Orchards 1974 -1974. [Pub. in Gaz. of
(3) Botanical Gardens India, dated 7-12-1974,
(4) Zoological Gardens Pt. II, S. 3(i), p. 3043.]
37. Apatite mines; Asbestos mines; 31-7-1976 G.S.R. 1102, dated 6-7-
Calcite mines; Ball clay mines; 1976. [Pub. in Gaz. of
Corundum mines; Emerald mines; India, Pt. II, S. 3(i),
Feldspar mines; Silica (sand) dated 24-7-1976, p.
mines; Quartz mines; Ochre 2021.]
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mines; Chromite mines; Graphite

mines; Fluorite mines.
38. (1) Establishments which are 28-1-1977 G.S.R. 294, dated 31-1-
factories engaged in the 1977. [Pub. in Gaz. of
manufacture of glue and gelatine. India, Pt. II, S. 3(i),
(2) Stone quarries producing dated 12-2-1977, p.
stone chips, stone sets, stone 567.]
boulders and ballasts.
(3) Establishments engaged in
fish processing and non-vegetable
food preservation industry
including bacon factories and pork
processing plants.
39. All Financial Establishments (other 31-12- G.S.R. 1458, dated 18-11
than banks) engaged in the 1978 -1978. [Pub. in Gaz. of
activities of borrowing, lending, India, dated 2-12-1978,
advancing of money and dealing Pt. II, S. 3(i), p. 2758.]
with other monetary transactions
with a view to earn interest not
being the Unit Trust of India
established under the Unit Trust of
India Act, 1963 (52 of 1963), the
Agricultural Refinance Corporation
established under the Agricultural
Refinance Corporation Act, 1963
(10 of 1963), the Industrial
Development Bank of India
established under the Industrial
Development Bank of India Act,
1964 (18 of 1964), the Industrial
Finance Corporation of India
established under the Industrial
Finance Corporation Act, 1948 (15
of 1948), and State Finance
Corporation established under the
State Finance Corporation Acts.
40. Lignite Mines. 6-1-1979 G.S.R. 31, dated 16-12-
1978. [Pub. in Gaz. of
India, dated 6-1-1979,
Pt. II, S. 3(i), p. 84.]
41. Quartzite Mines. 31-5-1980 G.S.R. 563, dated 5-5-
1980. [Pub. in Gaz. of
India, dated 17-5-1980,
Pt. II, S. 3(i), p. 1121.]
42. All Inland Water Transport 31-5-1980 G.S.R. 565, dated 5-5-
Establishments. 1980. [Pub. in Gaz. of
India, dated 17-5-1980,
Pt. II, S. 3(i), p. 1122.]
43. Building and Construction 31-10- G.S.R. 1069, dated 23-9-
Industry. 1980 1980. [Pub. in Gaz. of
India, Pt. II, S. 3(i),
dated 11-10-1980, p.
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2200.]
44. Brick industry. 30-11- G.S.R. 662(E), dated 27-
1980 11-1980.
45. Establishment engaged in 23-11- G.S.R. 611(E), dated 23-
stevedoring, loading and 1981 11-1981 (1982 CCL-III-
unloading of ships. 8).
46. Poultry Farming. 7-12-1981 G.S.R. 643(E), dated 7-
12-1981 (1982 CCL-III-
21).
47. Establishments engaged in ‘Cattle 7-12-1981 G.S.R. 644(E), dated 7-
feed’ industry. 12-1981 (1982 CCL-III-
21).
48. (i) any University; 6-3-1982 S.O. 986, dt. 19-2-1982
[Pub. in Gaz. of India, Pt.
II, S. 3(ii), dated 6-3-
1982.]
(ii) any college, whether or not
affiliated to a University;
(iii) any school, whether or not
recognised or aided by the Central
or a State Government;
(iv) any scientific institution;
(v) any institution in which
research in respect of any matter
is carried on;
(vi) any other institution in which
the activity of imparting
knowledge or training is
systematically carried on.
49. (i) Guar Gum factories; 1-4-1992 G.S.R. 170 dated 25-3-
1992 [Pub. in Gaz. of
India, Pt. II, S. 3(i),
dated 11-4-1992.]
(ii) Marble Mines; and
(iii) Diamond Saw Mills
50. (i) an establishment engaged in 1-4-2001 F. No. S-35016/1/97-SS.
rendering Courier services; II, dated 22-3-2001.
(ii) an establishment of aircraft or
airlines other than the aircraft or
airlines owned or controlled by the
Central or State Government;
(iii) an establishment engaged in
rendering cleaning and sweeping
services.
51. Any establishment engaged in 19-11- G.S.R. 401, dt. 10-11-
construction, maintenance, 2005 2005
operation and commercial activity
of Railways; other than Indian
Railways and other Railway
establishments owned and
controlled by Central or State
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Government.
52. Establishment engaged in 27-7-2006 S.O. 1190(E), dt. 27-7-
manufacture, marketing, servicing 2006
and usage of a computer [as
defined in clause (i) of sub-section
(1) of Section 2 of the Information
Technology Act (21 of 2000)]/or
deriving any form of output
therefrom/or employing it for any
type of processing services
including software product
companies, Internet and E-
Commerce Companies,
Information Technology Services
and Remote Maintenance
Companies, Research and
Development Companies, Systems
integrators, On-site Services
Companies and Off-shore Software
Development Companies etc.
53. Municipal Councils and Municipal 8-1-2011 S.O. 30(E), dt. 8-1-2011
Corporations constituted under
sub-clauses (b) and (c) of clause
(1) of Article 243-Q of the
Constitution of India.
54. All banks employing twenty or 10-2-2016 S.O. 444(E), dt. 10-2-
more number of persons as a class 2016
of establishment in respect of
those employees who are not
entitled to the benefit of
Contributory Provident Fund or old
age pension in accordance with
any scheme or rule framed by the
Central Government or the State
Government or by the respective
banks established under the
Banking Regulations Act, 1949
(10 of 1949).
55. Establishments, employing ten or 1-1-2020 S.O. 3962, dt. 31-10-
more persons and covered under 2019
the provisions of the erstwhile the
Jammu and Kashmir Employees'
Provident Funds and Miscellaneous
Provisions Act, 1961 (XV of 1961),
as it stood before its repeal by the
Jammu and Kashmir
Reorganisation Act, 2019 (34 of
2019).
———
1. Subs. by Act 99 of 1976 for “Family Pension Fund”.
2.
For Statement of Objects and Reasons, see Gaz. of India, 1952, Pt. II, S. 2, pp. 67-69.
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* In respect of the Amending Acts, Act 28 of 1963 came into force w.e.f. 30-11-1963, vide S.O. 3324, dt. 27-11
-1963, Act 40 of 1973 came into force w.e.f. 1-11-1973, vide S.O. 547(E), dt. 16-10-1973 and Act 99 of 1976
came into force on 1-8-1976 (Ss. 1-29 and 32 to 40) and 7-9-1976 (Ss. 30 and 31). Act 4 of 1986 came into
force on 15-5-1986 vide G.S.R. 764(E), dt. 15-5-1986; Act 33 of 1988 came into force on 1-8-1988 except
certain sections; Act 25 of 1996 came into force w.e.f. 16-11-1995; Act 10 of 1998 came into force on 22-9-
1997; Act 7 of 2017 came into force on 26-5-2017.
3. Subs. by S. 16 of Act 99 of 1976 (w.e.f. 1-8-1976) for the words “and family pension fund” which had been
ins. by S. 12 of Act 16 of 1971 after the words “provident funds”. [1977, LLT-II A]
4.
The word “family” omitted by Act 25 of 1996, S. 2 (w.e.f. 16-11-1995).
5.
Subs. for “Family Pension” by Act 25 of 1996, S. 4 (w.e.f. 16-11-1995).
6.
Subs. by Act 99 of 1976, S. 17 (w.e.f. 1-8-1976).
7.
The words “except the State of Jammu and Kashmir” omitted by Act 34 of 2019, Ss. 95, 96 & Sch. V (w.e.f. 1
-1-2020).
8. Subs. by Act 94 of 1956, S. 2, for sub-section (3).
9.
Subs. by Act 46 of 1960, S. 2, for “fifty” (w.e.f. 31-12-1960).
10.
Subs. by Act 46 of 1960, S. 2, for “fifty” (w.e.f. 31-12-1960).
11. See Appendix for notifications.
12.
Subs. by Act 46 of 1960, S. 2, for “fifty” (w.e.f. 31-12-1960).
13.
Subs. by Act 33 of 1988, S. 2 (w.e.f. 1-8-1988).
14. Ins. by Act 46 of 1960, S. 2 (w.e.f. 31-12-1960).
15.
Proviso deleted by Act 16 of 1971.
16.
Subs. by Act 22 of 1958, S. 2, for the former clause.
17. Ins. by Act 22 of 1965, S. 2 (w.e.f. 24-11-1964).
18. Ins. by Act 33 of 1988, S. 3 (w.e.f. 1-8-1988).
19. Subs. by Act 33 of 1988, S. 3 (w.e.f. 1-8-1988).

20. Ins. by Act 99 of 1976, S. 18 (w.e.f. 1-8-1976).

21. Subs. by Act 94 of 1956, S. 4, for clause (e).
22. Subs. by Act 94 of 1956, S. 3, for “a factory”.
23.
Subs. by Act 33 of 1988, S. 3 (w.e.f. 1-8-1988).
24.
Ins. by Act 37 of 1953, S. 3.
25. Ins. by Act 99 of 1976, S. 17 (w.e.f. 1-8-1976).

26. Deleted by Act 28 of 1963, S. 2 (w.e.f. 30-11-1963).

27. Subs. by Act 94 of 1956, S. 3, for “factory”.
28. Subs. by Act 94 of 1956, S. 3, for “a factory”.
29.
Ins. by Act 99 of 1976, S. 18 (w.e.f. 1-8-1976).
30. Subs. by Act 94 of 1956, S. 3, for “factory”.
31.
Omitted by Act 25 of 1996, S. 3 (w.e.f. 16-11-1995).
32. Omitted by Act 25 of 1996, S. 3 (w.e.f. 16-11-1995).
33. Ins. by Act 99 of 1976, S. 10 (w.e.f. 1-8-1976).
34. Subs. by Act 28 of 1963, S. 2 (w.e.f. 30-11-1963).
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35. The existing cl. (ia) re-lettered as (i-c) by Act 99 of 1976, S. 18 (w.e.f. 1-8-1976).
36. Ins. by Act 25 of 1996, S. 3 (w.e.f. 16-11-1995).
37. Cls. (ka) and (kb) ins. by Act 33 of 1988, S. 3 (w.e.f. 1-8-1988).
38. Subs. by Act 16 of 1971, S. 14 (w.e.f. 23-4-1971).
39. Ins. by Act 25 of 1996, S. 3 (w.e.f. 16-11-1995).
40.
Subs. by Act 7 of 2017, S. 159(a) (w.e.f. 26-5-2017). Prior to substitution it read as:
‘(m) “Tribunal” means the Employees' Provident Funds Appellate Tribunal constituted under Section 7-D.’.
41.
Ins. by Act 46 of 1960, S. 3 (w.e.f. 31-12-1960).
42.
Subs. by Act 94 of 1956, S. 5 for the original section.
43. Renumbered as sub-section (1) of S. 5 by Act 37 of 1953, S. 4.
44.
Subs. by Act 94 of 1956, S. 3, for “factories”.
45.
Subs. by Act 94 of 1956, S. 3, for “factories”.
46. Ins. by Act 37 of 1953, S. 4.
47. Sub-sections (1-A) and (1-B) added by Act 28 of 1963, S. 3 (w.e.f. 30-11-1963).
48.
Ins. by Act 37 of 1953, S. 4.
49. Added by Act 28 of 1963, S. 4 (w.e.f. 30-11-1963).
50. Subs. by Act 33 of 1988, S. 4 (w.e.f. 1-8-1988).
51.
Subs. by Act 33 of 1988, S. 4 (w.e.f. 1-8-1988).
52. Ins. by Act 33 of 1988, S. 4 (w.e.f. 1-8-1988).
53. Subs. by Act 33 of 1988, S. 4 (w.e.f. 1-8-1988).
54. Subs. by Act 33 of 1988, S. 4 (w.e.f. 1-8-1988).

55. Subs. by Act 16 of 1971, S. 15 (w.e.f. 23-4-1971).

56.
Ins. by Act 99 of 1976, S. 19 (w.e.f. 1-8-1976).
57. Subs. by ibid. for the words “and the Family Pension Scheme” which were inserted by Act 16 of 1971, S. 15.

58. Subs. for “Family Pension” by Act 25 of 1996, S. 4 (w.e.f. 16-11-1995).

59. Ins. by Act 33 of 1988, S. 4 (w.e.f. 1-8-1988).
60. Ins. by Act 33 of 1988, S. 5 (w.e.f. 1-8-1988).
61. Added by Act 28 of 1963, S. 4 (w.e.f. 30-11-1963).
62.
Added by Act 28 of 1963, S. 4 (w.e.f. 30-11-1963).
63. Added by Act 28 of 1963, S. 4 (w.e.f. 30-11-1963).
64. Subs. by Act 33 of 1988, S. 6 (w.e.f. 1-8-1988).
65. Ins. by Act 33 of 1988, S. 6 (w.e.f. 1-8-1988).
[Link]. by Act 99 of 1976, S. 20 (w.e.f. 1-8-1976) for the words “and the Family Pension Scheme” which were
inserted by Act 16 of 1971, S. 16.
67. Subs. for “Family Pension” by Act 25 of 1996, S. 4 (w.e.f. 16-11-1995).
68. Subs. by Act 33 of 1988, S. 6 (w.e.f. 1-8-1988).
69. Subs. by Act 33 of 1988, S. 6 (w.e.f. 1-8-1988).
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70.
Subs. by Act 33 of 1988, S. 6 (w.e.f. 1-8-1988).
71. Subs. by Act 33 of 1988, S. 6 (w.e.f. 1-8-1988).
72.
Ins. by Act 33 of 1988, S. 7 (w.e.f. 1-8-1988).
73.
Added by Act 28 of 1963, S. 4 (w.e.f. 30-11-1963).
74. Subs. by Act 33 of 1988, S. 8 (w.e.f. 1-8-1988).
[Link]. by Act 99 of 1976, S. 20 (w.e.f. 1-8-1976) for the words “and the Family Pension Scheme” which were
inserted by Act 16 of 1971, S. 17.
76.
Subs. for “Family Pension” by Act 25 of 1996, S. 4 (w.e.f. 16-11-1995).
77. The brackets and figure “(1)” omitted by Act 28 of 1963, S. 5 (w.e.f. 30-11-1963).
78. Subs. by Act 10 of 1998, S. 2 (w.e.f. 22-9-1997) for “eight and one-third per cent”.
79.
Subs. by Act 46 of 1960, S. 4, for “and the dearness allowance” (w.e.f. 31-12-1960).
80. Ins. by Act 28 of 1963, S. 5 (w.e.f. 30-11-1963).
81. Subs. by Act 33 of 1988, S. 9 (w.e.f. 1-8-1988).
82.
Subs. by Act 10 of 1998, S. 2 (w.e.f. 22-9-1997) for “eight and one-third per cent”.
83. Subs. by Act 48 of 1962 (w.e.f. 1-1-1963).
84. Subs. by Act 33 of 1988, S. 9 (w.e.f. 1-8-1988).
85.
Subs. by Act 10 of 1998, S. 2 (w.e.f. 22-9-1997) for “eight and one-third per cent”.
86. Subs. by Act 10 of 1998, S. 2 (w.e.f. 22-9-1997) for “ten per cent”.
87. Subs. by Act 48 of 1962, S. 2 (w.e.f. 1-1-1963).
88.
Original Explanation renumbered as (1) by S. 4, Act 46 of 1960 (w.e.f. 31-12-1960).
89. Subs. by Act 28 of 1963, S. 5 (w.e.f. 30-11-1963).
90. Ins. by Act 46 of 1960, S. 4 (w.e.f. 31-12-1960).
91.
Subs. by Act 28 of 1963, S. 5 (w.e.f. 30-11-1963).
92. Sub-sections (2) and (3) deleted by Act 28 of 1963.
93. Published in the Gaz. of India, Extra., Pt. II, S. 3(ii), dt. 17th May, 1989, pp. 4-7, [S. 35011/9/88-SS. II].
94.
Subs. by S.O. 1837, dt. 29-6-1990.
95. Subs. by S.O. 1837, dt. 29-6-1990.
96. Ins. by S.O. 1837, dt. 29-6-1990.
97.
Subs. by S.O. 1837, dt. 29-6-1990.
98. Subs. by S.O. 126(E), dt. 1-3-1995 (w.e.f. 1-3-1995).
99.
Ins. by Noti. No. S.O. 1513(E), dated 18-5-2020.
100.
Subs. by Act 25 of 1996, S. 5 for Ss. 6-A & 6-B (w.e.f. 16-11-1995).
101. Ins. by Act 99 of 1976 (w.e.f. 1-8-1976).
102. Omitted by Act 25 of 1996, S. 6 (w.e.f. 16-11-1995).
103.
Omitted by Act 25 of 1996, S. 6 (w.e.f. 16-11-1995).
104. Ins. by Act 4 of 1986 (w.e.f. 15-5-1986).
105. Subs. by Act 99 of 1976, S. 22 (w.e.f. 1-8-1976).
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106.
Subs. for “Family Pension” by Act 25 of 1996, S. 4 (w.e.f. 16-11-1995).
107.
Subs. by Act 4 of 1986 (w.e.f. 15-5-1986).
108. Added by Act 28 of 1963, S. 6 (w.e.f. 30-11-1963).
109.
Subs. by Act 33 of 1988, S. 10 (w.e.f. 1-8-1988).
110.
Subs. for “Family Pension” by Act 25 of 1996, S. 4 (w.e.f. 16-11-1995).
111. Omitted by Act 33 of 1988, S. 10 (w.e.f. 1-8-1988).
112.
Subs. by Act 33 of 1988, S. 10 (w.e.f. 1-8-1988).
113. Ins. by Act 33 of 1988, S. 10 (w.e.f. 1-8-1988).
114. Subs. for sub-section (4) by Act 33 of 1988, S. 10 (w.e.f. 1-8-1988).
115.
Ss. 7-B to 7-Q inserted by Act 33 of 1988, S. 11 (w.e.f. 1-7-1997).
116. Subs. by Act 7 of 2017, S. 159(b) (w.e.f. 26-5-2017). Prior to substitution it read as:
“7-D. Employees' Provident Funds Appellate Tribunal.—(1) The Central Government may, by notification in
the Official Gazette, constitute one or more Appellate Tribunals to be known as the Employees' Provident
Funds Appellate Tribunal to exercise the powers and discharge the functions conferred on such Tribunal by
this Act and every such Tribunal shall have jurisdiction in respect of establishments situated in such area as
may be specified in the notification constituting the Tribunal.
(2) A Tribunal shall consist of one person only to be appointed by the Central Government.
(3) A person shall not be qualified for appointment as a Presiding Officer of a Tribunal (hereinafter referred
to as the Presiding Officer) unless he is, or has been, or is qualified to be,—

(i) a Judge of a High Court; or

(ii) a District Judge.”.

117. Omitted by Act 7 of 2017, S. 159(c ) (w.e.f. 26-5-2017). Prior to omission it read as:
“7-E. Term of office.—The Presiding Officer of a Tribunal shall hold office for a term of five years from the
date on which he enters upon his office or until he attains the age of sixty-two years, whichever is earlier.”.
118. Omitted by Act 7 of 2017, S. 159(c ) (w.e.f. 26-5-2017). Prior to omission it read as:
“7-F. Resignation.—(1) The Presiding Officer may, by notice in writing under his hand addressed to the
Central Government, resign his office:
Provided that the Presiding Officer shall, unless he is permitted by the Central Government to relinquish his
office sooner, continue to hold office until the expiry of three months from the date of receipt of such notice
or until a person duly appointed as his successor enters upon his office or until the expiry of his term of
office, whichever is the earliest.
(2) The Presiding Officer shall not be removed from his office except by an order made by the President on
the ground of proved misbehaviour or incapacity after an inquiry made by a Judge of the High Court in which
such Presiding Officer had been informed of the charges against him and given a reasonable opportunity of
being heard in respect of those charges.
(3) The Central Government may, by rules, regulate the procedure for the investigation of misbehaviour or
incapacity of the Presiding Officer.”.
119. Omitted by Act 7 of 2017, S. 159(c ) (w.e.f. 26-5-2017). Prior to omission it read as:
“7-G. Salary and allowances and other terms and conditions of service of Presiding Officer.—The salary
and allowances payable to, and the other terms and conditions of service (including pension, gratuity and
other retirement benefits) of, the Presiding Officer shall be such as may be prescribed:
Provided that neither the salary and allowances nor the other terms and conditions of service of the
Presiding Officer shall be varied to his disadvantage after his appointment.”.
120. Omitted by Act 7 of 2017, S. 159(c ) (w.e.f. 26-5-2017). Prior to omission it read as:
“7-H. Staff of Tribunal.—(1) The Central Government shall determine the nature and categories of the
officers and other employees required to assist a Tribunal in the discharge of its functions and provide the
Tribunal with such officers and other employees as it may think fit.
(2) The officers and other employees of a Tribunal shall discharge their functions under the general
superintendence of the Presiding Officer.
(3) The salaries and allowances and other conditions of service of the officers and other employees of a
Tribunal shall be such as may be prescribed.”.
121. Omitted by Act 7 of 2017, S. 159(c ) (w.e.f. 26-5-2017). Prior to omission it read as:
“7-M. Filling up of vacancies.—If, for any reason, a vacancy occurs in the office of the Presiding Officer,
the Central Government shall appoint another person in accordance with the provisions of this Act, to fill the
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vacancy and the proceedings may be continued before a Tribunal from the stage at which the vacancy is
filled.”.
122. Omitted by Act 7 of 2017, S. 159(c ) (w.e.f. 26-5-2017). Prior to omission it read as:
“7-N. Finality of orders constituting a Tribunal.—No order of the Central Government appointing any person
as the Presiding Officer shall be called in question in any manner, and no act or proceeding before a Tribunal
shall be called in question in any manner on the ground merely of any defect in the constitution of such
Tribunal.”.
123. Subs. by Act 37 of 1953, S. 6, for the original section.
124. Subs. by Act 94 of 1956, S. 3 for “a factory”.
125. Ins. by Act 99 of 1976, S. 24 (w.e.f. 1-8-1976).

126. Subs. by Act 99 of 1976, S. 24 (w.e.f. 1-8-1976).

127. Added by Act 28 of 1963, S. 7 (w.e.f. 30-11-1963).
128. Ins. by Act 99 of 1976, S. 24 (w.e.f. 1-8-1976).

129. Subs. by Act 94 of 1956, S. 3, for “factory”.

130. Subs. by Act 16 of 1971.
131. Subs. for “Family Pension” by Act 25 of 1996, S. 4 (w.e.f. 16-11-1995).

132. Added by Act 99 of 1976, S. 24 (w.e.f. 1-8-1976).

133. Subs. by Act 40 of 1973.
134. Subs. by Act 33 of 1988, S. 12 for certain words (w.e.f. 1-7-1990).

135. Added by Act 28 of 1963, S. 8 (w.e.f. 30-11-1963).

136. Subs. by Act 99 of 1976, S. 25 (w.e.f. 1-8-1976).
137. Omitted by Act 33 of 1988, S. 13 (w.e.f. 1-8-1988).

138. Ins. by Act 99 of 1976, S. 25 (w.e.f. 1-8-1976).

139.
Ss. 8-B to 8-G inserted by Act 33 of 1988, S. 14 (w.e.f. 1-7-1990).
140.
Ins. by Act 37 of 1953, S. 7.

141. Ins. by Act 37 of 1953, S. 8.

142. Ins. by Act 37 of 1953, S. 8.
143. Subs. by Act 37 of 1953, S. 8, for the original sub-section.
144. Ins. by Act 33 of 1988, S. 15 (w.e.f. 1-8-1988).
145. Added by Act 16 of 1971, S. 22 (w.e.f. 23-4-1971).
146.
Subs. for “Family Pension” by Act 25 of 1996, S. 4 (w.e.f. 16-11-1995).
147. Subs. for “Family Pension” by Act 25 of 1996, S. 4 (w.e.f. 16-11-1995).
148. Ins. by Act 99 of 1976, S. 26 (w.e.f. 1-8-1976).
149. The original S. 11 renumbered as sub-section (1), vide Act 40 of 1973, S. 3 (w.e.f. 1-11-1973).
150. Subs. by Act 37 of 1953, S. 9, for certain words.
151. Subs. by Act 94 of 1956, S. 3, for “a factory”.
152. Subs. by Act 99 of 1976, S. 27 (w.e.f. 1-8-1976).
153.
Ins. by Act 99 of 1976, S. 27 (w.e.f. 1-8-1976).
154. Subs. by Act 99 of 1976, S. 27 (w.e.f. 1-8-1976).
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155.
Subs. by Act 94 of 1956, S. 3, for “factory”.
156.
Subs. by Act 99 of 1976, S. 27 (w.e.f. 1-8-1976).
157.
Subs. by Act 99 of 1976, S. 27 (w.e.f. 1-8-1976).
158. Added by Act 16 of 1971.
159.
Subs. for “Family Pension” by Act 25 of 1996, S. 4 (w.e.f. 16-11-1995).
160. Subs. by Act 40 of 1973.
161. Ins. by Act 99 of 1976, S. 27 (w.e.f. 1-8-1976).
162.
Ins. by Act 40 of 1973.
163. Subs. by Act 33 of 1988, S. 16 (w.e.f. 1-8-1988).
164. Subs. by Act 37 of 1953, S. 10, for the original section.
165.
Subs. by Act 94 of 1956, S. 3, for “a factory”.
166. Subs. by Act 99 of 1976, S. 28 (w.e.f. 1-8-1976).
167. Subs. by Act 99 of 1976, S. 28 (w.e.f. 1-8-1976).
168.
Subs. by Act 99 of 1976, S. 28 (w.e.f. 1-8-1976).
169. Subs. by Act 99 of 1976, S. 28 (w.e.f. 1-8-1976).
170. Subs. by Act 99 of 1976, S. 28 (w.e.f. 1-8-1976).
171.
Subs. by Act 16 of 1971, S. 24, for “or of any Scheme” (w.e.f. 23-4-1971).
172. Subs. by Act 99 of 1976, S. 29 (w.e.f. 1-8-1976).
173. Subs. for “Family Pension” by Act 25 of 1996, S. 4 (w.e.f. 16-11-1995).
174.
Subs. by Act 99 of 1976, S. 29 (w.e.f. 1-8-1976).
175.
Subs. by Act 99 of 1976, S. 29 (w.e.f. 1-8-1976).
176. Ins. by Act 37 of 1953, S. 11.
177.
Subs. by Act 94 of 1956, S. 3, for “a factory”.
178. Subs. by Act 99 of 1976, S. 29 (w.e.f. 1-8-1976).
179. Subs. by Act 99 of 1976, S. 29 (w.e.f. 1-8-1976).
180.
Subs. by Act 94 of 1956, S. 3, for “factory”.
181. Subs. by Act 99 of 1976, S. 29 (w.e.f. 1-8-1976).
182. Subs. by Act 94 of 1956, S. 3, for “factory”.
183.
Added by Act 28 of 1963.
184. The words “in relation to the Scheme” omitted by Act 37 of 1953, S. 1.
185. Subs. by Act 28 of 1963, S. 9, for “enter” (w.e.f. 30-11-1963).
186.
Subs. by Act 94 of 1956, S. 3, for “factory”.
187. Subs. by Act 94 of 1956, S. 3, for “factory”.
188. Ins. by Act 28 of 1963, S. 9.
189.
Subs. by Act 94 of 1956, S. 3, for “factory”.
190. Subs. by Act 94 of 1956, S. 3, for “factory”.
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191. Subs. by Act 28 of 1963.

192.
Subs. by Act 99 of 1976, S. 29, for “Scheme” (w.e.f. 1-8-1976).

The existing sub-section (2-A) renumbered as sub-section (2-B) and a new sub-section (2-A) added by Act
193.

16 of 1971.
194. Subs. for “Family Pension” by Act 25 of 1996, S. 4 (w.e.f. 16-11-1995).
195.
Subs. for “Family Pension” by Act 25 of 1996, S. 4 (w.e.f. 16-11-1995).
196. Subs. for “Family Pension” by Act 25 of 1996, S. 4 (w.e.f. 16-11-1995).
197. Ins. by Act 28 of 1963, S. 9 (w.e.f. 30-11-1963) which renumbered by Act 16 of 1971.
198.
See now the Code of Criminal Procedure, 1973.
199. Ins. by Act 16 of 1971.
[Link] S. 94 of the (new) Code of Criminal Procedure, 1973 (2 of 1974) instead of S. 98 of the (old) Code of
Criminal Procedure, 1898.
201. Omitted by Act 33 of 1988, S. 17 (w.e.f. 1-8-1988).

202. Subs. by Act 16 of 1971, S. 25 for “under any Scheme”.

203. Subs. by Act 99 of 1976, S. 30 for “or the Family Pension Scheme” (w.e.f. 7-9-1976).
204. Subs. for “Family Pension” by Act 25 of 1996, S. 4 (w.e.f. 16-11-1995).

205. Subs. by Act 33 of 1988, S. 18 (w.e.f. 1-8-1988).

206. Ins. by Act 40 of 1973, S. 4 (w.e.f. 1-11-1973).
207. Subs. by Act 33 of 1988, S. 18 (w.e.f. 1-8-1988).

208. Subs. by Act 33 of 1988, S. 18 (w.e.f. 1-8-1988).

209. Subs. by Act 33 of 1988, S. 18 (w.e.f. 1-8-1988).
210. Certain words omitted by Act 33 of 1988, S. 18 (w.e.f. 1-8-1988).
211. Words “or of fine only in lieu of imprisonment” omitted by Act 33 of 1988, S. 18 (w.e.f. 1-8-1988).
212. Ins. by Act 99 of 1976, S. 30 (w.e.f. 7-9-1976).
213. Subs. by Act 33 of 1988, S. 18 (w.e.f. 1-8-1988).

214.
Subs. by Act 33 of 1988, S. 18 (w.e.f. 1-8-1988).
215. Subs. by Act 33 of 1988, S. 18 (w.e.f. 1-8-1988).
216. Words “or of fine only in lieu of imprisonment” omitted by Act 33 of 1988, S. 18 (w.e.f. 1-8-1988).
217. Subs. by Act 40 of 1973, S. 4.
218. Subs. by Act 99 of 1976, S. 30 (w.e.f. 7-9-1976).
219. Subs. for “Family Pension” by Act 25 of 1996, S. 4 (w.e.f. 16-11-1995).

220. Subs. by Act 33 of 1988, S. 18 (w.e.f. 1-8-1988).

221. Ins. by Act 37 of 1953, S. 12.
222. Subs. by Act 33 of 1988, S. 18 (w.e.f. 1-8-1988).
223. Omitted by Act 40 of 1973 and re-enacted as S. 14-AC.
224. Ss. 14-A and 14-B ins. by Act 37 of 1953, S. 13.
225. Subs. by Act 16 of 1971, S. 26, for “or the Scheme made thereunder.”
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226. Subs. by Act 99 of 1976, S. 30 (w.e.f. 7-9-1976).

227. Subs. for “Family Pension” by Act 25 of 1996, S. 4 (w.e.f. 16-11-1995).
228. Subs. by Act 16 of 1971, S. 26, for “or the Scheme made thereunder.”

229. Subs. by Act 99 of 1976, S. 30 (w.e.f. 7-9-1976).

230. Subs. for “Family Pension” by Act 25 of 1996, S. 4 (w.e.f. 16-11-1995).
231. Ss. 14-AA, 14-AB and 14-AC ins. by Act 40 of 1973, S. 5 (w.e.f. 1-11-1973).
232. Subs. by Act 99 of 1976, S. 30 (w.e.f. 7-9-1976).
233.
Subs. for “Family Pension” by Act 25 of 1996, S. 4 (w.e.f. 16-11-1995).
234.
Subs. by Act 33 of 1988, S. 19 (w.e.f. 1-8-1988).
235. Ins. by Act 40 of 1973 (w.e.f. 1-11-1973).
236.
Ins. by Act 40 of 1973 (w.e.f. 1-11-1973).
237.
Subs. by Act 99 of 1976, S. 31 (w.e.f. 7-9-1976).
238. Subs. for “Family Pension” by Act 25 of 1996, S. 4 (w.e.f. 16-11-1995).
239. Subs. by Act 99 of 1976, S. 31 (w.e.f. 7-9-1976).
240.
Subs. for “Family Pension” by Act 25 of 1996, S. 4 (w.e.f. 16-11-1995).
241. Ins. by Act 37 of 1953, S. 13.
242. Subs. by Act 99 of 1976, S. 32 (w.e.f. 1-8-1976).
243.
Subs. for “Family Pension” by Act 25 of 1996, S. 4 (w.e.f. 16-11-1995).
244. Ins. by Act 28 of 1963, S. 10 (w.e.f. 30-11-1963).
245. Subs. by Act 99 of 1976, S. 32 (w.e.f. 1-8-1976).
246. Subs. by Act 40 of 1973 (w.e.f. 1-11-1973).

247. Subs. by Act 33 of 1988, S. 20 (w.e.f. 1-9-1991).

248.
Ins. by Act 40 of 1973 (w.e.f. 1-11-1973).
249. Ins. by Act 33 of 1988, S. 20 (w.e.f. 1-9-1991).

250. Subs. for “Family Pension” by Act 25 of 1996, S. 4 (w.e.f. 16-11-1995).

251. Ins. by Act 40 of 1973, S. 7 (w.e.f. 1-11-1973).
252. Subs. by Act 99 of 1976, S. 33 (w.e.f. 1-8-1976).
253.
Subs. for “Family Pension” by Act 25 of 1996, S. 4 (w.e.f. 16-11-1995).
254.
Subs. by Act 37 of 1953, S. 14 for certain words.
255. Subs. by Act 94 of 1956, S. 3, for “a factory”.
256.
Subs. by S. 3, ibid., for “factory”.
257. Subs. by Act 37 of 1953, S. 14 for certain words.
258. Subs. by Act 94 of 1956, S. 3, for “a factory”.
259.
Subs. by Act 94 of 1956, S. 3, for “factory”.
260. Subs. by Act 46 of 1960, S. 5, for the former sub-section (1) (w.e.f. 31-12-1960).
261.
Cls. (b), (c ) and (d) subs. for cl. (b) by Act 33 of 1988, S. 21 (w.e.f. 1-8-1988).
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262.
The word “or” omitted by Act 10 of 1998, S. 5 (w.e.f. 22-9-1997).
263. Omitted by Act 10 of 1998, S. 5 (w.e.f. 22-9-1997). Prior to omission cl. (d) read:
“(d) to any other establishment newly set up, until the expiry of a period of three years from the date on
which such establishment is, or has been, set up.”
264.
Omitted by Act 10 of 1998, S. 5 (w.e.f. 22-9-1997). Prior to omission the Explanation read:
“Explanation.—For the removal of doubts, it is hereby declared that an establishment shall not be deemed
to be newly set up merely by reason of a change in its location.”
265. Ins. by Act 37 of 1953, S. 15.
266.
Subs. by Act 94 of 1956, S. 3, for “factories”.
267.
Ins. by Act 33 of 1988, S. 21 (w.e.f. 1-8-1988).
268.
Subs. by Act 94 of 1956, S. 3, for “factories”.
269.
Subs. for “Family Pension” by Act 25 of 1996, S. 4 (w.e.f. 16-11-1995).
270.
Subs. for “Family Pension” by Act 25 of 1996, S. 4 (w.e.f. 16-11-1995).
271.
Ins. by Act 33 of 1988, S. 22 (w.e.f. a date to be notified).
272.
Subs. by Act 37 of 1953, S. 16, for the original section.
273. Subs. for the words “exempt from the operation” by Act 33 of 1988, S. 23 (w.e.f. 1-10-1988).
274.
Subs. by Act 94 of 1956, S. 3, for “factory”.
275.
Subs. by Act 94 of 1956, S. 3, for “factory”.
276. Subs. by Act 94 of 1956, S. 3, for “factory”.
277.
Subs. by Act 94 of 1956, S. 3, for “factory”.
278.
Subs. by Act 94 of 1956, S. 3, for “factory”.
279. Explanation omitted by Act 28 of 1963, S. 11 (w.e.f. 30-11-1963).
280. Ins. by Act 33 of 1988, S. 23 (w.e.f. 1-10-1988).

Sub-sections (1-A), (1-B) and (1-C) subs. for sub-section (1-A) by Act 33 of 1988, S. 23 (w.e.f. 1-10-
281.

1988).
282. Subs. by Act 25 of 1996, S. 7 (w.e.f. 16-11-1995).
283. Subs. by Act 94 of 1956, S. 3, for “factory”.
284.
Ins. by Act 99 of 1976, S. 34 (w.e.f. 1-8-1976).
285.
Subs. by Act 33 of 1988, S. 23 (w.e.f. 1-10-1988).
286. Subs. by Act 28 of 1963, S. 11 (w.e.f. 30-11-1963).
287.
Ins. by Act 99 of 1976, S. 34 (w.e.f. 1-8-1976).
288. Omitted by Act 33 of 1988, S. 23 (w.e.f. 1-10-1988).
289. Omitted by Act 33 of 1988, S. 23 (w.e.f. 1-10-1988).
290.
Ins. by Act 33 of 1988, S. 23 (w.e.f. 1-10-1988).
291. Omitted by Act 16 of 1971.
292.
Ins. by Act 16 of 1971.
293.
Subs. by Act 33 of 1988, S. 23 (w.e.f. 1-10-1988).
294. Ins. by Act 99 of 1976, S. 34 (w.e.f. 1-8-1976).
295. Subs. by Act 16 of 1971.
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296.
Subs. by Act 33 of 1988, S. 23 (w.e.f. 1-10-1988).
297. Subs. by Act 99 of 1976, S. 34 (w.e.f. 1-8-1976).
298.
Subs. by Act 99 of 1976, S. 34 (w.e.f. 1-8-1976).
299. Subs. for “Family Pension” by Act 25 of 1996, S. 4 (w.e.f. 16-11-1995).
300. Ins. by Act 33 of 1988, S. 23 (w.e.f. 1-10-1988).
301. Subs. for “Family Pension” by Act 25 of 1996, S. 4 (w.e.f. 16-11-1995).
302.
Ins. by Act 99 of 1976, S. 34 (w.e.f. 1-8-1976).
303. Subs. for “Family Pension” by Act 25 of 1996, S. 4 (w.e.f. 16-11-1995).
304. Ins. by Act 33 of 1988, S. 23 (w.e.f. 1-10-1988).
305.
Subs. by Act 16 of 1971.
306. Subs. by Act 33 of 1988, S. 23 (w.e.f. 1-10-1988).
307. Subs. for “Family Pension” by Act 25 of 1996, S. 4 (w.e.f. 16-11-1995).
308.
Subs. for “Family Pension” by Act 25 of 1996, S. 4 (w.e.f. 16-11-1995).
309. The words, “as well as the employees' contribution”, omitted by Act 25 of 1996, S. 7 (w.e.f. 16-11-1995).
310. Subs. for “Family Pension” by Act 25 of 1996, S. 4 (w.e.f. 16-11-1995).
311.
Subs. by G.S.R. 853(E), dt. 29-10-2003 (w.e.f. 30-10-2003).
312. Ins. by G.S.R. 336(E), dt. 4-5-2012 (w.e.f. 4-5-2012).
313. Vide Gaz. of India, Pt. II, S. 3(ii), dt. 23-11-1963, p. 4077.
314.
Vide Gaz. of India, Pt. II, S. 3(ii), dt. 23-9-1967, p. 3456.
315. Ins. by Noti. No. S.O. 28(E), dated 4-1-2021 (w.r.e.f. 11-12-2019).
316. Ins. by S.O. 1709(E), dt. 29-4-2021 (w.r.e.f. 15-3-2021).
317. Subs. for “under this category no. (v)” by S.O. 1709(E), dt. 29-4-2021.

318. Subs. for “under this category” by S.O. 1709(E), dt. 29-4-2021.
319. Ins. by S.O. 1709(E), dt. 29-4-2021.
320. As amended by S.O. 1051, dt. 2-4-1987.
321. Ins. by Act 28 of 1963, S. 12 (w.e.f. 30-11-1963).
322. Ins. by Act 99 of 1976, S. 35 (w.e.f. 1-8-1976).
323.
Ins. by Act 40 of 1973, S. 8 (w.e.f. 1-11-1973).
324. Subs. by Act 99 of 1976, S. 31 (w.e.f. 7-9-1976).
325. Subs. for “Family Pension” by Act 25 of 1996, S. 4 (w.e.f. 16-11-1995).
326. Ss. 18 and 18-A subs. for original S. 18 by Act 33 of 1988, S. 24 (w.e.f. 1-8-1988).
327. Subs. for “Family Pension” by Act 25 of 1996, S. 4 (w.e.f. 16-11-1995).
328.
Subs. by Act 7 of 2017, S. 159(d) (w.e.f. 26-5-2017). Prior to substitution it read as:
“18-A. Presiding Officer and other officers to be public servants.—The Presiding Officer of a Tribunal, its
officers and other employees, the authorities referred to in Section 7-A and every Inspector shall be deemed
to be public servants within the meaning of Section 21 of the Indian Penal Code.”.
329. Ss. 19 and 19-A subs. by Act 37 of 1953, S. 17, for the original S. 19.
330. Subs. by Act 16 of 1971, S. 29 for “or any scheme”.
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331. Ins. by Act 99 of 1976 (w.e.f. 1-8-1976).

332.
Subs. for “Family Pension” by Act 25 of 1996, S. 4 (w.e.f. 16-11-1995).

The powers of the Central Government under S. 1(5) have been delegated to the State Governments of : 1.
333.

Andhra Pradesh, 2. Assam, 3. Bihar, 4. Gujarat, 5. Kerala, 6. Madhya Pradesh, 7. Madras, 8. Maharashtra, 9.
Mysore, 10. Orissa, 11. Punjab, 12. Rajasthan, 13. Uttar Pradesh, and 14. West Bengal, vide S.O. 32, dt. 30-12-
1961.
334.
Ss. 20, 21 and 22 subs. for S. 19-A by Act 33 of 1988, S. 25 (w.e.f. 1-7-1997).
335. Omitted by Act 7 of 2017, S. 159(e) (w.e.f. 26-5-2017). Prior to omission it read as:
“(a) the salary and allowances and other terms and conditions of service of the Presiding Officer and the
employees of a Tribunal;”.
336. The words “or production” omitted by Act 37 of 1953, S. 18.

337. These industries were added by S.R.O. 1566, dt. 4-7-1956 (w.e.f. 31-7-1956).
338. These industries were added by S.R.O. 2026, dt. 3-9-1956 (w.e.f. 30-9-1956).
339. Added by S.R.O. 1976, dt. 8-6-1957 (w.e.f. 31-7-1957).

340. Added by S.R.O. 218, dt. 12-1-1957 (w.e.f. 31-1-1957).

341. Added by S.R.O. 3067, dt. 19-9-1957 (w.e.f. 30-11-1957).
342. Added by G.S.R. 170, dt. 12-3-1958 (w.e.f. 30-4-1958).

343. Added by G.S.R. 312, dt. 5-3-1960 (w.e.f. 31-5-1960).

344. Added by G.S.R. 632, dt. 30-5-1960 (w.e.f. 30-6-1960).
345. Added by G.S.R. 683, dt. 9-6-1960 (w.e.f. 30-6-1960).

346. Added by G.S.R. 1443, dt. 24-11-1960 (w.e.f. 31-12-1960).

347. Added by G.S.R. 535, dt. 10-4-1961 (w.e.f. 31-5-1961).
348.
Added by G.S.R. 705, dt. 16-5-1961 (w.e.f. 30-6-1961).
349.
Added by G.S.R. 705, dt. 16-5-1961 (w.e.f. 30-6-1961).
350. Added by G.S.R. 993, dt. 29-7-1961 (w.e.f. 31-8-1961).
351. Added by G.S.R. 993, dt. 29-7-1961 (w.e.f. 31-8-1961).
352.
Added by G.S.R. 1382, dt. 4-11-1961 (w.e.f. 30-11-1961).
353.
Added by G.S.R. 786, dt. 6-6-1962 (w.e.f. 30-6-1962), and amended by G.S.R. 1961, dt. 29-8-1963. The
first proviso to S. 6 is now applied to these industries (w.e.f. 1-7-1967) vide G.S.R. 903 of 29-5-1967.
354. Ins. by G.S.R. 1125, dt. 18-8-1962 (w.e.f. 30-9-1962).
355.
Added by G.S.R. 424, dt. 28-2-1963 (w.e.f. 31-3-1963).
[Link] by G.S.R. 591, dt. 27-3-1963 (w.e.f. 30-4-1963). The first proviso to S. 6 is now applied to these
industries (w.e.f. 1-7-1967), vide G.S.R. 903, dt. 29-5-1967.
357. Added by G.S.R. 1432, dt. 3-8-1963 (w.e.f. 31-8-1963).
358.
Added by G.S.R. 1605, dt. 26-9-1963 (w.e.f. 31-10-1963).
359. Added by G.S.R. 1983, dt. 21-12-1963 (w.e.f. 31-1-1964).
360. Added by G.S.R. 67, dt. 31-12-1963 (w.e.f. 31-1-1964).
361.
Added by G.S.R. 822, dt. 22-5-1964 (w.e.f. 30-6-1964).
362. Added by G.S.R. 1723, dt. 27-11-1964 (w.e.f. 31-12-1964).
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363. Added by G.S.R. 1795, dt. 9-12-1964 (w.e.f. 31-1-1965).

364.
Added by G.S.R. 402, dt. 2-3-1965 (w.e.f. 31-3-1965).
365. Added by G.S.R. 768, dt. 18-5-1965 (w.e.f. 30-6-1965).
366. Added by G.S.R. 910, dt. 23-6-1965 (w.e.f. 31-7-1965).
367.
Added by G.S.R. 952, dt. 3-7-1965 (w.e.f. 30-9-1965).
368. Added by G.S.R. 895, dt. 1-6-1966 (w.e.f. 30-6-1966).
369. Added by G.S.R. 1119, dt. 11-7-1966 (w.e.f. 31-7-1966).
370.
Added by G.S.R. 1362, dt. 30-8-1966 (w.e.f. 30-9-1966).
371. Subs. by G.S.R. 1945, dt. 16-12-1966, for “ten acres”.
372. Added by G.S.R. 437, dt. 27-3-1967 (w.e.f. 30-4-1967).
373.
Added by G.S.R. 1019, dt. 1-7-1967 (w.e.f. 30-7-1967).
374. Added by G.S.R. 1226, dt. 5-8-1967 (w.e.f. 31-8-1967).
375. Added by G.S.R. 1530, dt. 5-10-1967 (w.e.f. 31-10-1967).
376.
Ins. by G.S.R. 1716, dt. 3-11-1967 (w.e.f. 30-11-1967).
377. Ins. by G.S.R. 1018, dt. 22-4-1969 (w.e.f. 30-4-1969).
378. Ins. by G.S.R. 1506, dt. 11-6-1969 (w.e.f. 30-6-1969).
379.
Ins. by G.S.R. 1988, dt. 22-11-1971 (w.e.f. 30-11-1971).
380. Ins. by G.S.R. 1251, dt. 23-9-1972 (w.e.f. 30-9-1972).
381. Ins. by G.S.R. 503, dt. 2-5-1973 (w.e.f. 31-5-1973).
382.
Ins. by G.S.R. 428, dt. 15-4-1974 (w.e.f. 30-5-1974).
383.
Ins. by G.S.R. 660, dt. 17-5-1977 (w.e.f. 31-5-1977).
384. Ins. by G.S.R. 938, dt. 25-6-1979 (w.e.f. 31-7-1979).
385.
Ins. by G.S.R. 564, dt. 5-5-1980 (w.e.f. 31-5-1980).
386. Ins. by G.S.R. 613(E), dt. 30-10-1980 (w.e.f. 31-10-1980).
387. Ins. by G.S.R. 662(E), dt. 27-11-1980 (w.e.f. 30-11-1980).
388.
Ins. by S.O. 2459, dt. 20-5-1983 (w.e.f. 1-6-1983).
389. Ins. by S.O. 2276, dt. 30-8-1989 (w.e.f. 1-9-1989).
390. Ins. by Act 37 of 1953, S. 18.
391.
Subs. by Act 28 of 1963, S. 13 (w.e.f. 30-11-1963).
392. Ins. by Act 28 of 1963, S. 13 (w.e.f. 30-11-1963).
393. Omitted by Act 28 of 1963, S. 13 (w.e.f. 30-11-1963).
394.
Ins. by Act 28 of 1963, S. 13 (w.e.f. 30-11-1963).
395. Subs. by Act 28 of 1963, S. 13 (w.e.f. 30-11-1963).
396. Ins. by Act 28 of 1963, S. 13 (w.e.f. 30-11-1963).
397. Ins. by Act 28 of 1963, S. 13 (w.e.f. 30-11-1963).

398. Subs. by Act 25 of 1996, S. 8 (w.e.f. 16-11-1995).

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399. Subs. for “Family Pension” by Act 25 of 1996, S. 4 (w.e.f. 16-11-1995).

400. Ins. by Act 99 of 1976, S. 38 (w.e.f. 1-8-1976).
401. Subs. by Act 33 of 1988, S. 26 (w.e.f. 1-8-1988).
402. Omitted by Act 33 of 1988, S. 26 (w.e.f. 1-8-1988).
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