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    EPF Act 1952 & Cases: By-Utkarsh Bhardwaj

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    Santosh Dhakal
    The document summarizes 3 cases related to the Employees' Provident Funds Act of 1952 in India. Case 1 discusses whether leave encashment amounts should be considered part of basic wages for provident fund contributions. The courts ruled it did not. Case 2 examines whether pigmy agents working for a bank were employees and if the bank had to make provident fund contributions for them. The courts determined the agents were employees covered under the act. Case 3 questions if the act applied to a state forest corporation. The courts found the corporation agreed to coverage and a unique code was assigned, so the act's provisions did apply in this case.

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    EPF Act 1952 & Cases: By-Utkarsh Bhardwaj

    Uploaded by

    Santosh Dhakal
    21 views10 pages
    The document summarizes 3 cases related to the Employees' Provident Funds Act of 1952 in India. Case 1 discusses whether leave encashment amounts should be considered part of basic wages for provident fund contributions. The courts ruled it did not. Case 2 examines whether pigmy agents working for a bank were employees and if the bank had to make provident fund contributions for them. The courts determined the agents were employees covered under the act. Case 3 questions if the act applied to a state forest corporation. The courts found the corporation agreed to coverage and a unique code was assigned, so the act's provisions did apply in this case.

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    The document summarizes 3 cases related to the Employees' Provident Funds Act of 1952 in India. Case 1 discusses whether leave encashment amounts should be considered part of basic wages for provident fund contributions. The courts ruled it did not. Case 2 examines whether pigmy agents working for a bank were employees and if the bank had to make provident fund contributions for them. The courts determined the agents were employees covered under the act. Case 3 questions if the act applied to a state forest corporation. The courts found the corporation agreed to coverage and a unique code was assigned, so the act's provisions did apply in this case.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    21 views10 pages

    EPF Act 1952 & Cases: By-Utkarsh Bhardwaj

    Uploaded by

    Santosh Dhakal
    The document summarizes 3 cases related to the Employees' Provident Funds Act of 1952 in India. Case 1 discusses whether leave encashment amounts should be considered part of basic wages for provident fund contributions. The courts ruled it did not. Case 2 examines whether pigmy agents working for a bank were employees and if the bank had to make provident fund contributions for them. The courts determined the agents were employees covered under the act. Case 3 questions if the act applied to a state forest corporation. The courts found the corporation agreed to coverage and a unique code was assigned, so the act's provisions did apply in this case.

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    You are on page 1of 10

    EPF Act 1952 & By- Utkarsh

    Cases
    Bhardwaj
    The
    Employees’  EPF ( Investment)

    Provident  EPS ( Pension)


     EDLI ( Life Insurance)
    Funds
    Scheme, 1952
    How EPF works.

    Employee Employer

    EPFO
    Dispute -
    Whether the amount received by
    Case #1 encashing the earned leave is a part of "basic
    wage" under EPF&MP Act 1952.

    Manipal Academy  The term "basic wages" includes all "


    of Higher Education emoluments " which are earned by an
    employee while on duty, leave or on
    -vs- holiday with wages.
    Provident Funds  A different view was taken by the Bombay
    High Court and, therefore, the respondent
    Commissioner in the appeals i.e. the Commissioner took
    up the matter before the Karnataka High
    Court.
    Verdict -
    The encashment of leave will not attract
    provident funds contributions since definition
    of "basic wages" are never intended to
    include such wages.

    o Conversely, any payment by way of a


    special incentive or work is not basic
    wages.
    o Supreme Court further added that though
    the statute in question is a beneficial one,
    the concept of beneficial legislation
    becomes relevant only when two views are
    possible.
    Dispute -
    Case #2 -
    The bank was ordered to remit the EPF
    contributions in respect to the pigmy agents.
    The Pachora Peoples'
    Cooperative Bank Ltd. o Section 2(f) - A person employed by the
    -vs- employer itself or through contractor, for
    The Employees wages in any kind of work in connection
    with the work of the employer getting
    Provident Fund wages directly or indirectly from the
    Organization. employer, would be employee of the
    employer
    Verdict -
    It was held that the work of the pigmy agents
    was perennial in nature and commission was
    directly paid to agents by the banks.
    o This indicates a clear supervision and
    direction by the bank and thus the agents
    were coverable under the provisions of the
    act.
    o However, Pigmy agents working for more
    than one organization would not be
    considered under the definition of
    a "workman"
    Dispute -
    Case #3 - The corporation contended that the provisions
    of the act were not applicable to it as I was
    H.P. State Forest Corp. not an "industrial establishment".
    -vs- o The regional provident fund commissioner
    Regional held that the corporation voluntarily
    submitted itself to coverage.
    Provident Fund
    Commissioner. o The corporation was also allocated a
    unique provident fund code.
    Verdict -
    After examination it was concluded that the
    corporation was covered under section 1(4) of
    the act
    o Section 1(4)of the Act provides that where it
    appears to the Central Provident Fund
    Commissioner, 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 be
    notified in the official gazette and apply
    provisions of the act to that establishment.
    o The Tribunal in its order of the case held that
    the corporation was indeed covered by the
    provisions of the act.
    Thank you

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