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.