OF (20) FULL JUDGMENTS OF EMPLOYEES PROVIDENT

FUND AS PUBLISHED IN FEBRUARY 2023 ISSUE OF

THE LABOUR LAW REPORTER

 Overtime paid to workmen who worked on weekly off days, is not basic wages for EPF
contributions. (Madras HC)
 The Act will continue to be effective even though the employees' number is reduced
below 20. (Madras HC)
 Where the allowance is universally and ordinarily paid to all employees, such
emoluments are 'basic wages’. (Kerala HC)
 Review petition if not filed in prescribed Form is liable to be rejected. (Tri. HC)
 Non-production of documents in possession of the employer will justify adverse
inference against him. (Tel. HC)
 Either appeal or review is the remedy to challenge an order u/s 7A of the Act. (Ori. HC)
 Special allowances, like HR and conveyance paid to some employees, will not be 'basic
wages. (Kerala HC)
 Assessment of EPF contributions without identifying beneficiaries is not sustainable.
(MP HC)
 Delay for filing an appeal can be condoned up to a further 60 days subject to sufficient
cause. (Kerala HC)
 If the employer does not raise objection against report of the Enforcement Officer, that
will be taken as justified. (Kerala HC)
 Loss for three consecutive financial years shall be a ground to withdraw exemption
under Act. (Karn. HC)
 While imposing damages, the authorities should consider the number of defaults, the
period and reasons for the delay, the frequency of default and the amount involved.
(Chht. HC)
 Non-production of documents as directed by the EPF Authority amounts to non-
cooperation. (All. HC)
 Challenging show cause notice in a writ petition is not maintainable. (Madras HC)
 Any variable earning from individual to individual will be excluded from “basic wages”.
(Kerala HC)
 Employees engaged directly or indirectly are coverable under the Act. (Madras HC)
 EPF Authority has no power to condone the delay for the review petition beyond 45
days. (Madras HC)

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