Commentary on Employees Provident Funds and Miscellaneous Provisions Act, 1952

Along with : Latest Amendments Code on Social Security, 2020 (Comparative Table)
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Description
Employees' Provident Funds and Miscellaneous Provisions Act, 1952 is part of a swathe of labour legislations enacted in the early years of India's democracy to improve the lot of the workers and provide them some sort of social security after their retirement. In India the importance of welfare legislations, especially in the field of labour laws cannot be overemphasized. This is proved by the high number of instances in which the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 is invoked and the number of cases delivered by the various courts in the country which are continuously interpreting the provisions of the Act in newer light and newer contexts.
It was due to this increase in the number of cases as well as the various interpretations to the different provisions of the enactment given by these cases that the publishers felt the need to revise and update this book Commentaries on Employees' Provident Funds and Miscellaneous Provisions Act, 1952 with the latest case laws and amendments. This book contains cases reported till September, 2016 from the major labour law journals of the country and also contains the major rules and regulations such as the Employees' Provident Funds Scheme, 1952; the Employees' Pension Scheme, 1995; the Employees' Deposit Linked Insurance Scheme, 1976 and the Employees' Provident Funds Appellate Tribunal (Procedure) Rules, 1997.
The publishers feel that this book will be extremely useful for Employers, Employees, Trade Unions, Lawyers, Industrial Tribunals, Labour Courts and all those dealing with Labour Laws.
We hope this book will serve its patrons well. Any suggestions for the improvement of this book would be greatly welcome.
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Table of Contents
The Employees' Provident Funds & Miscellaneous Provisions Act, 1952
1. Short title, extent and application
2. Definitions
2A. Establishment to include all department 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 Scheme
5A. Central Board
5AA. Executive Committee
5B. State Board
5C. Board of Trustee to be body corporate
5D. Appointment of officers
5DD. Acts and proceedings of the Central Board or its Executive Committee
or the State Board not to be invalidated on certain grounds
5E. Delegation
6. Contributions and matters which may be provident for in Scheme
6A. Employees' Pension Scheme
6C. Employee's Deposit-linked Insurance Scheme
6D. Laying of scheme before Parliament
7. Modification of Scheme
7A. Determination of moneys due from employers
7B. Review of orders passed under Section 7A
7C. Determination of moneys due from employers
7D. Employee's Provident Funds Appellate Tribunal
7E. Term of office
7F. Resignation
7G. Salary & allowances and other terms and conditions of service of Presiding Officer
7H. Staff of Tribunal
7I. Appeal of Tribunal
7J. Procedure of Tribunals
7K. Right to appellant to take assistance of legal practitioner and of Government, etc.
to appoint presenting officers
7L. Orders of Tribunal
7M. Filling up of vacancies
7N. Finality of orders constituting a Tribunal
7O. Deposit of amount due, on filing appeal
7P. Transfer of certain applications to Tribunals
7Q. Interest payable by the employer
8. Mode of recovery of moneys due from employers
8A. Recovery of moneys by employees and contractors
8B. Issue of certificate to the Recovery Officer
8C. Recovery officer to whom certificate is to be forwarded
8D. Validity of certificate and amendment thereof
8E. Stay of proceedings under certificate and amendment or withdrawal thereof
8F. Other modes of recovery
8G. Application  of certain provisions of Income - tax Act
9. Fund to be recognized under Act 11 of 1922
10. Protection against attachment
11. Priority of payment of contributions over other debts
12. Employer not to reduce wages
13. Inspectors
14. Penalties
14A. Offences by companies
14AA. Enhanced punishment in certain cases after previous conviction
14AB. Certain offences to be cognizable
14AC. Cognizance and trial of offences
14B. Power to recover damages
14C. Power to court to make orders
15. Special provisions relating to existing provident funds
16.  Act not to apply to certain establishments
16A. Authorising certain employers to maintain provident fund accounts
17. Power to exempt
17A. Transfer of accounts
17AA. Act to have effect notwithstanding anything contained in Act 31 of 1956
17B. Liability in case of transfer of establishment
18.  Protection of action taken in good faith
18A. Presiding Officer and other officers to be public servants
19. Delegation of powers
20. Power of Central Government to give directions
21. Power to make rules
22. Power to remove difficulties
23. [Repealed]
Schedule I - IV
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Author Details
and Kharbanda
V.K. Kharbanda , B.Com., LLB.
Editor: Factories and Labour Reports (FLR), and Author of Several Books on Labour Laws
Vipul Kharbanda , Advocate
B.A., LLB. (Hons.), [N.L.S.I.U., Bangalore] Editor: Environmental and Forest Law Times (FLT),
All India Cases (AIC) and Author of Several Books and Digests on Labour & Service Laws.