To challenge liability under EPF Act, proper course would be to go in appeal and not through writ in HC.
Committee of Management, Mahavir Singh Inter College, Ghaziabad and Another vs. Union of India and Another.
2010 LLR 22 (All. HC)
When employer is negligent during proceedings, exparte order can’t be set aside under EPF Act.
M/s. Durga Body Builders vs. Union of India and Another. 2010 LLR 84 (Jharkhand HC)
The employer can be directed to pay the amount of provident fund etc. in respect of workers who are identifiable.
Ashiana Housing Ltd., East Singhbhum vs. Assistant Provident Fund Commissioner & Anr. CLR III 2009 P. 455 (Jharkhand HC)
There should be cogent documents to show that the two establishments are separate and cannot be clubbed together for the purpose of coverage under EPF Act.
Om Investment Corporation, Bangalore vs. Assistant Provident Fund Commissioner. LLJ IV 2009 P. 317 (Karn. HC)
Canteen workers of a hospital is liable to be covered under EPF Act as it has connection with the work of the hospital. Canteen is an amenity for visitors or patients and staff of the hospital. Employee definition under the Act is wide enough to include canteen workers.
Joseph A.V. (Dr.) vs. Assistant Provident Fund Commissioner & Anr. 2010 LLR 75 (Kerala HC)
Where pension service is wrongly calculated, PF authorities are liable for rectification, no matter there is such provision in the scheme or not.
P.T. Ramachandran vs. Regional Provident Fund Commissioner, Tirunelveli and Ors. 2010 LLR 48 (Madras HC)
In the absence of any material evidence principal employer can’t be held responsible for payment of escaped amount of PF under sec. 7-C.
Best and Crompton Engg. Ltd., Bangalore vs. Assistant Provident Fund Commissioner, E.P.F. Organisation, Bangalore and Anr. 2010 LLR 151 (Karn. HC)
Units working with functional integrality would be clubbed under EPF Act.
M/s. Paramount Leathers vs. Regional Provident Fund Commissioner and Another. 2010 (124) FLR 84 (Cal. HC)
Selling agency agreement between manufacturer and retailer will not be sufficient to club both units as one for the purpose of Provident Fund under EPF Act.
Kunj & Company vs. Regional Provident Fund Commissioner (ENF). 2010 LLR 305 (Del. HC)
In order to recover contractor labour PF contribution from principal employer it is for the PF department to prove first that he was principal employer in respect of such contract labour.
Best and Crompton Engg. Ltd., Bangalore vs. Assistant Provident Fund Commissioner, E.P.F. Organisation, Bangalore and Another. 2010 LLR 272 (Karn. HC)
Where pension claim is rejected, whole amount is to be remitted with interest by the EPFO to the employee.
R.R.V. Thampuran vs. Union of India and others. 2010(124) FLR 45 (Kerala HC)
Liability to pay E.P.F. Contributions in respect of the workers employed in a canteen attached to a hospital is that of the hospital management.
Dr. A.V. Joseph vs. Assistant Provident Fund Commissioner & Anr. LLN (4) 2009 P. 884 (Kerala HC)
Order determining Provident Fund and other dues passed in violation of the principles of natural justice and without considering the employer's reply is not sustainable.
Raj Kamal Electroplaters, Moradabad vs. Regional Provident Fund Commissioner, Kanpur. LLN(1) 2010 P. 139 (All. HC)
No clubbing of two establishments under EPF Act when no functional integrality is found.
Mumbai Mazdoor Sangh vs. Regional Provident Fund Commissioner, Maharashtra & Goa & Ors. 2010 LLR 397 (Bom. HC)
No demand of contribution under EPF can be made without giving reasonable opportunity to employer to explain.
M/s. Maple Exports Pvt. Ltd. & Anr. vs. Employees' Provident Fund Organisation & Ors. 2010 LLR 380 (Cal. HC)
Firm of Chartered Accountant having 16 employees and 12 articled clerks is covered by E.P.F. Act.
C.C. Chokshi & Co. & Anr. vs. Regional Provident Fund Commissioner-II & Ors. LLN(1) 2010 P. 209 (Guj. HC)
Non deposit of PF contributions by employer after deduction from employees salary is criminal offence.
Pravin Kumar and others vs. Mineral Area Development Authority and Others. 2010 LLR 365 (Jharkhand HC)
Special allowance paid to some employees is not part of their basic pay and is not liable for contribution to provident fund.
Gurukripa Beedi Industry Pvt. Ltd. vs. Assistant P.F. Commissioner. CLR I 2010 P. 392 (Karn. HC)
Condition of deposit of 40% of assessed EPF amount by tribunal without giving reason is liable to be turned down.
Kerala State Cashew Development Corporation Ltd. vs. Regional Provident Fund Commissioner. 2010 LLR 387 (Kerala HC)
Child born out of a void marriage is also entitled to family pension on the death of parents.
Rakhi vs. Accountant General. LLN(1) 2010 P. 220 (Kerala HC)
For treating business units as one for the purpose of E.P.F. Act, there should be functional integrality between them.
Alaghu Pharmacy vs. R.P.F. Commissioner, Coimbatore & Anr. LLJ I 2010 P. 487 (Madras HC)
Order of the Recovery Officer making recovery under EPF Act against a Managing Director of the Company, without ascertaining as to whether he is an employer or not, is liable to be set aside.
Lakshmi Niwas Bangur vs. Regional Provident Fund Commissioner, West Bengal & Ors. 2010 LLR 552 (Cal. HC)
Dismissal of application for setting aside the ex-parte proceedings before EPF tribunal in camp hearing organized without the constant of the establishment, though having prerogative of organizing such camp, would be improper. Ex-parte order set aside. Establishment directed to appear before tribunal.
Xavier Institute of Social Service vs. Employees' Provident Fund Appellate & Ors. 2010 LLR 470 (Del. HC)
Liability for payment of provident fund contributions by an employer accrues only after it is determined by the concerned Authority under the EPF Act.
Tapan Kumar Bhattacharyya vs. Assistant Provident Fund Commissioner and Others. 2010 LLR 597 (Cal. HC)
RPFC directions to comply & deposit the PF contributions as determined to principal employer would be illegal without deciding the question of jurisdiction when the employer said that employees were working through contractor.
Aditya Birla nuvo Ltd. and Another vs. Regional Provident Fund Commissioner and Others. 2010 LLR 667 (Cal. HC)
Persons working on behalf of chartered accountant in the company not to be taken into counting to make 20 or more employees for EPF coverage.
Pee Aar Electrodes vs. Regional Provident Fund Commissioner & Anr. 2010 LLR 622 (Del. HC)
Levy of damages for delayed payment of provident found contributions is not an absolute rule.
Regional Provident Fund Commissioner, Mangalore vs. M/s. Jamiyyatul Falah, Mangalore & Anr. 2010 Lab IC 1365 (Karn. HC)
Chairman of a school not to be prosecuted for PF default.
Dr. Vellayani Arjunan vs. Employees' Provident Fund Organisation. 2010 LLR 645 (Kerala HC)
Without determination of money, any order of PF authorities in such regard will be illegal.
Terrace Estate, Unit Of United Plantation Ltd. vs. Assistant Provident Fund Commissioner, Coimbatore. 2010 LLR 612 (Madras HC)
EPF authorities can’t direct the employer to submit bank guarantee during pendency of sec. 7A proceedings.
Shaw Wallace & Co. Ltd. vs. Regional Provident Fund Commissioner-II, W. Bengal & Andaman and Nicobar Islands. 2010-II LLJ 394 (Cal. HC)
When EPF authorities cover an establishment on the basis of employing more than 20 workmen, it is for the employer to prove otherwise being custodian of all record and registers of employees, failing which coverage of the establishment will be proper.
Saraswati Construction Company vs. Central Board of Trustees. 2010 LLR 684 (Del. HC)
Under EPF, the proper forum to challenge the order of the authority is appellate tribunal and not the HC through writ.
U.P. State Sugar and Cane Development Corporation, Unit Pipraich, Rampur (through its General Manager) vs.
Regional Provident Fund Commissioner, Gorakhpur. 2010 LLR
795 (Alla. HC)
Trainees, as engaged under Standing Orders of an establishment, are rightly excluded from coverage under EPF Act.
Gorware Electronics Ltd. vs. Regional Provident Fund Commissioner & Anr. 2010 LLR 882 (All.. HC)
Institution engaged in imparting training and education rightly covered under EPF Act.
All India Association for Christian Higher Education vs. Presiding Officer, Employees' Provident Fund Appellate Tribunal & Anr. 2010 LLR 851 (Del. HC)
Establishment rightly covered under EPF Act when he could not establish that no systematic activity of imparting knowledge was done by them.
Professional Assistance For Development Action vs. Presiding Officer, Employees Provident Fund Appellate Tribunal and Another. 2010 (125) FLR 961 (Del. HC)
For what period and what amount should be paid by an employer for filing an appeal before the EPF Appellate Tribunal, is to be decided under section 7(A) of the Employees Provident Funds Act.
Lalan Kumar Thakur vs. State of Jharkhand and Others. 2010 LLR 886 (Jharkhand HC)
No waiver of damages for delayed payment of provident fund contributions is allowed when the
petitioner does not fall within the clause of ‘industrial companies’ to be entitled to relief under second proviso to section 14B of the Provident Funds Act.
Kancheepuram Kamakshiamman Co-operative Spinning Mills Ltd., Kancheepuram vs. Central Board of Trustees of Employees' Provident Fund Organisation (through its Chief Executive Officer) and Ors. 2010 LLR 884 (Mad. HC)
When the employer deposited the PF amount as directed by EPF deptt., acquittal in prosecution case rightly ordered.
Provident Fund Inspector, Jaipur vs. P.M. Rungta and Others. 2010 LLR 819 (Raj. HC)
Subsequent payment of EDLI and Admn. Charges will not be a ground to quash criminal proceedings.
Deepak Puri vs. State of West Bengal. 2010 (126) FLR 28 (Cal. HC)
EPF authorities not empowered to impose or recover damages for delayed PF contributions from PF trust exempted under the Act.
Regional Provident Fund Commissioner vs. Hooghly Mills Company Ltd. and Others. 2010 LLR 1020 (Cal. HC)
Out of 21 employees when three labours were of the out side truck used for loading-unloading, EPF Act will not be applicable, more so when the inspection report was not signed by both the inspectors.
M/s Saroj Oil & Dal Industries vs. Central Board of Trustees (Through CPF Commissioner) & Anr. 2010 LLR 1019 (Del. HC)
Employees' Provident Fund Appellate Tribunal can condone the delay for filing an appeal even beyond 90 days.
M/s. Jeevan Champa Corporation (Rep. by its Prop.) vs. The Asstt. Provident Fund Commissioner & Anr. 2010 LLR 975 (Karn. HC)
Levy damage exercise under EPF Act can’t be undertaken as mechanical process. Such order need to disclose reasons.
Quilon Automobile Employees Co-op. Society Ltd. vs. Employees' Provident Fund Organisation and Anr. 2010 LLR 1037 (Kerala HC)
EPF authorities can reopen the enquiry under sec. 7A of the Act.
Management, Coromandel International Ltd., Ranipet vs. Assistant Provident Fund Commissioner, Vellore and Others. 2010 LLR 1118 (Madras HC)
Appeal against the order of EPF authority beyond 60 days but within 120 days should not have been rejected by the Employees’ Provident Fund Appellant Tribunal.
New Great Eastern Spinning and Weaving Co. Ltd. v. Central Board of Trustees, E.P.F. Organisation, New Delhi and Others. 2010 LLR 1151 (Bom. HC)
EPF Act will not apply to multi state co-operative bank.
Ratnakar Bank Ltd., Kolhapur vs. Regional Provident Fund Commissioner, Kolhapur & Ors. 2010 LLR 1152 (Bom. HC)
Nomination under EPF Act by the employee can only be in favour of legal heir and not otherwise. Even if nominated, will not get PF accumulations.
Antonio Joao Fernandes vs. Assistant Provident Fund Commissioner, Goa, and Others. 2010(3) LLN 712 (Bom. HC)
Without determining liability of the establishment under sec. 7 of EPF Act it could not be called upon to deposit any unspecified amount.
Tapan Kumar Bhattacharya v. Assistant Provident Fund Commissioner & Ors. LLJ III 2010 P. 700 (Cal. HC)
In case APFC made no enquiry before imposing damages, matter has to be remanded back for fresh enquiry.
Regional Provident Fund Commissioner vs. Kay Iron Works Pvt. Ltd. and Anr. 2010 III CLR 558 (P & H HC)
