The document summarizes 16 court judgments related to the Employees' Provident Fund from the Supreme Court and various High Courts in India from November 2023. Some of the key rulings include: assessing contributions for unidentified employees is invalid; denying employers the opportunity to cross-examine enforcement officers is illegal; clubbing units of different owners together is also invalid; and determining an employer-employee relationship is necessary before imposing EPF liability. Failure to remit contributions on time can merit coercive action.
The document summarizes 16 court judgments related to the Employees' Provident Fund from the Supreme Court and various High Courts in India from November 2023. Some of the key rulings include: assessing contributions for unidentified employees is invalid; denying employers the opportunity to cross-examine enforcement officers is illegal; clubbing units of different owners together is also invalid; and determining an employer-employee relationship is necessary before imposing EPF liability. Failure to remit contributions on time can merit coercive action.
The document summarizes 16 court judgments related to the Employees' Provident Fund from the Supreme Court and various High Courts in India from November 2023. Some of the key rulings include: assessing contributions for unidentified employees is invalid; denying employers the opportunity to cross-examine enforcement officers is illegal; clubbing units of different owners together is also invalid; and determining an employer-employee relationship is necessary before imposing EPF liability. Failure to remit contributions on time can merit coercive action.
FUND AS PUBLISHED IN NOVEMBER 2023 ISSUE OF THE LABOUR LAW REPORTER Ÿ Assessing contributions for unidentified employees is untenable. (Himachal Pradesh HC) Ÿ Denial of opportunity for cross-examination of the Enforcement Officer is illegal.(Madras HC) Ÿ Clubbing of units of two different owners is invalid.(Karnataka HC) Ÿ The actual employer is to be summoned during 7A proceedings.(Orissa HC) Ÿ No EPF liability without determining employer-employee relationship. (Himachal Pradesh HC) Ÿ Principal/Vice Principal, not drawing any wages, are not employees under the EPF Act.(Bombay HC) Ÿ Prescribed imposition of penalty is not necessary. (Madras HC) Ÿ EPF deposit can be affected only on a date following the national holiday.(Delhi HC) Ÿ An ex-parte award not based on facts is illegal. (Madras HC) Ÿ Instalments are to be allowed on the demise of the proprietor and financial crisis. (Jharkhand HC) Ÿ Order by Tribunal without territorial jurisdiction is unsustainable.(Chhattisgarh HC) Ÿ Belated deposit of damages can be reduced when not deliberate.(Madras HC) Ÿ PF Authority's order neglecting employer's grievance is unsustainable. (Orissa HC) Ÿ The drivers of buses hired through contractors will be covered under the EPF Act.(Bombay HC) Ÿ Exemption is permissible only to already covered establishments.(Calcutta HC) Ÿ No limitation in imposing damages and interest for delayed deposit of PF dues. (Telangana HC) Ÿ Judicial review permissible only against decision making process and not the decision.(Calcutta HC) Ÿ Failure to remit instalments timely will merit coercive action.(Jharkhand HC) Ÿ Press release as an advisory on a policy decision not binding.(Delhi HC)