K.D. Srivastava's Employees' Provident Funds and Miscellaneous Provisions Act, 1952

As a social welfare legislation, the law relating to Employees ' Provident Funds Act and Schemes has been under constant change. Much material both in the statutory law and in the commentary has been considered while revising this work for the eighth edition. A new case law and statute law has been added to the book bringing it up to date till 2003.

Many more provisions of the EPF (Amendment) Act, 1988 have been brought into force since the publication of the last edition. The wage limit for application of the schemes has also been raised from Rs. 5000 to 6500, thereby bringing under the fold of the Act, many more workmen and establishments which were hitherto exempted under the Act. The new Pension Scheme has been appropriately commented upon and explained.

The new cases have thrown fresh light on the provisions and enhanced the value of the commentary, which has been reorganised for the benefit of the readers. The practical approach helps the reader to understand the implications of the law clearly.

Copious headings, sub-headings and synopsis are given for easy and quick location of any particular topic or point of law. A list of non-factory industries to which the Act has been made applicable under Section 1 (3) (b) is also given. A special chapter deals with the subject of Provident Fund vis-a-vis Income Tax. An exhaustive subject-index and table of cases add to the utility of the book.

• Pioneer : Incorporating the latest amendments as well as texts of the three schemes issued under it since 1952, this is, for all practical purposes, a thoroughly revised and updated edition, giving comprehensive short notes and detailed footnotes on the text, wherever considered necessary.
• Gujarat Law Reporter : The new revised edition is handy and informative and will be useful to lawyers, labour law practitioners, labour courts and lay person.
• Law Teller : Besides table of cases, subject index and all types of relevant forms have been given. The book is a must for labour organizations, labour welfare officers, specialists in labour law, etc.
• Commercial Law Gazette : The main beauty of the book is that the entire matter has been discussed in such a manner so as to bring the latest case-law on the subject into limelight.
• Labour and Industrial Cases : The commentary covers the main enactment, the schemes framed thereunder and also the circulars issued by the commissioners for Employees ' Provident Fund from time to time bringing the entire spread of the subject under two covers. The effort made by the author is commendable.
• All India Reporter : The revising author has taken notice of the reorganization and improvements that have taken place in the working of the Central Board, the penal provisions for recovery of dues, establishments of tribunals for hearing appeals, etc.

PREFACE TO THE EIGHTH EDITIO

TABLE OF CASES
RECENT SUPREME COURT DECISION UNDER CONSUMER PROTECTION ACT  

I: The Employees' Provident Funds and Miscellaneous Provisions Act, 1952

Preamble

Short title, extent and application

Definitions

Establishment to include all departments and branches

Power to apply Act to an establishment which has a common provident

fund with another establishment

Power to add to Schedule I

Employees' Provident Fund Schemes

Central Board

Executive Committee

State Board

Board of Trustees to be body corporate

Appointment of officers

Acts and proceedings of the Central Board or its

Executive Committee or the State Board not to be

invalidated on certain grounds

Delegation

Contributions and matters which may be provided for in Schemes

Employees' Pension Scheme

Employees' Deposit-linked Insurance Scheme

Laying of schemes before Parliament

Modification of Scheme 2107-A Determination of moneys

due from employers

Review of orders passed under Section 7-A

Determination of escaped amount

Employees' Provident Funds Appellate Tribunal

Term of office

Resignation

Salary and allowances and other terms and conditions of

service of Presiding Officer

Staff of Tribunal

Appeals to Tribunal

Procedure of Tribunals

Right of appellant to take assistance of legal practitioner and of

Government, etc., to appoint presenting officers

Orders of Tribunal

Filling up of vacancies

Finality of orders constituting a Tribunal

Deposit of amount due, on filing appeal

Transfer of certain applications to Tribunals

Interest payable by the employer

Mode of recovery of moneys due from employers

Recovery of moneys by employers and contractors

Issue of certificate to the Recovery Officer

Recovery Officer to whom certificate is to be for-warded

Validity of certificate and amendment thereof

Stay of proceedings under certificate and amendment or

withdrawal thereof

Other modes of recovery

Application of certain provisions of Income Tax Act

Fund to be recognised under Act 11 of 1922

Protection against attachment

Priority of payment of contributions over other debts

Employer not to reduce wages, etc.

Inspectors

Penalties

Offences by companies

Enhanced punishment in certain cases after previous conviction

Certain offences to be cognizable

Cognizance and trial of offences

Power to recover damages

Power of Court to make orders

Special provisions relating to existing provident funds

Act not to apply to certain establishments

Authorising certain employers to maintain provident fund accounts

Power to exempt

Transfer of accounts

Act to have effect notwithstanding anything contained

in Act 31 of 1956

Liability in case of transfer of establishment

Protection of action taken in good faith

Presiding Officer and other officers to be public servants

Delegation of powers

Power to remove difficulties

Power of Central Government to give directions

Power to make Rules

Power to remove difficulties

SCHEDULE I

SCHEDULE II

SCHEDULE III

SCHEDULE IV

II: The Employees' Provident Funds Scheme, 1952

Commentary on the Employees' Provident Funds Scheme, 1952

CHAPTER I: Preliminary

Short title and application

Definitions

CHAPTER II: Board of Trustees, Executive Committee and Regional Committees

Election of certain members of the Executive Committee

Regional Committee

Terms of office

Resignation

Cessation and restoration of trusteeship

Disqualifications for trusteeship or membership

of Regional Committee

Removal from trusteeship or membership of a Regional Committee

Absence from India

Meetings

Notice of meeting and list of business

Chairman to preside at meetings

Quorum

Nomination of a substitute during the absence of a Trustee/ Member

of the Central Board/Regional Committee

Disposal of business

Minutes of meetings

Acts of a Regional Committee not invalid by reason merely of any

vacancy in, or defect in the constitution, etc.

Fees and allowances

CHAPTER III: Appointment and Powers of Commissioner and other Staff of Board of Trustees

Central Provident Fund Commissioner and Financial Adviser and

Chief Accounts Officer

[Omitted]

Opening of regional and other offices

Secretary of the Central Board or a Regional Committee

Appointment of officers and employees of the Central Board

Information of appointments to the Central Board

Administrative and financial powers of a Commissioner

Delegation of power by the Central Board

Powers of the Central Government until the

Central Board is constituted

CHAPTER IV: Membership of the Fund

Classes of employees entitled and required to join the Fund

Retention of membership

Resolution of doubts

Exemption of an employee

Exemption of a class of employees

Transfer of accumulations from existing Provident Funds

CHAPTER V: Contributions

Contributions

Payment of contribution

Employer's share not to be deducted from the members

Recovery of a member's share or contribution

Recovery of damages for default in payment of any contribution

Terms and conditions for reduction or waiver of damages

CHAPTER VI: Declaration, Contribution Cards and Returns

Declaration by persons already employed at the time of the

institution of the Fund 596 Declaration by persons taking up

employment after the Fund has been established

Preparation of contribution cards

Duties of employers

Employer to furnish particulars of ownership

Duties of contractors

Allotment of Account Numbers

Mode of payment of contributions

Fixation of administration charges

Contributions to be entitled in the contribution card

Supply of Passbooks to the members

Currency of contribution cards

Renewal of contribution cards

Submission of contribution cards to the Commissioner

Custody of contribution cards

Inspection of cards by members

Production of cards and records for inspection by the

Commissioner or Inspector

Supply of cards and forms to employers

Current Account

CHAPTER VII: Administration of the Fund, Accounts and Audit         

Administration Accounts

Provident Fund Account

Interest Suspense Account

Investment of moneys belonging to Employees' Provident Fund

Disposal of the Fund

Expenses of administration

Form and manner of maintenance of accounts

Audit

Inter-State transfer of members

Budget

Member's Accounts

Interest

CHAPTER VIII: Nominations, Payments and Withdrawals from the Fund

Nomination

Financing of Member's Life Insurance Policies

Conversion of policy into a paid-up one and payment of late fee, etc.

Assignment of Policies to the Fund

Bonus on policy to be adjusted against payments made from the Fund

Reassignment of policies

Recovery of amounts paid towards Insurance Policies

[Omitted]

[Omitted]

Withdrawal from the fund for the purchase of a dwelling

house/flat or for the construction of a dwelling house including

the acquisition of a suitable site for the purpose

Withdrawal from the fund for repayment of loans in special cases

[Deleted]

[Omitted]

Computation of period of membership

[Deleted]

[Deleted]

[Deleted]

Grant of advance in special cases

[Omitted]

Advance from the Fund for illness in certain cases

Advance from the Fund for marriages or post-matriculation

education of children

Grant of advances in abnormal conditions

Grant of advance to members affected by cut in the

supply of electricity

Grant of advance to members who are physically handicapped

Withdrawal which one year before the retirement

Payment of withdrawal or advance

Circumstances in which accumulations in the Fund are

payable to a member

Accumulations of a deceased member-To whom payable

Payment of provident fund accumulations in the case of a

person charged with the offence of murder

[Omitted]

Payment of Provident Fund

Annual statement of member's account

[Omitted]

CHAPTER IX: Miscellaneous

Annual Report on the work and activities of the Board

and its audited accounts

Issue of copies of member's accounts, Annual Reports, etc.

Punishment for failure to pay contributions, etc.

Conduct of business of the Central Board

Power to issue directions

Special provisions relating to factories or other establishments

in respect of which applications for exemption are received

Filing application for review

Time-limit for communicating the views of the Central Board to

the appropriate Government on a proposal for grant of

exemption to an establishment

Composition of the Board of Trustees of the exempted establishments

and the terms and conditions of service of the trustees

CHAPTER X

Special provisions in the case of newspaper establishments

and newspaper employees

Special Provisions in the case of Cine-Workers

FORMS

III Employees