Apex Law Journal
Apex Law Journal
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Editor

Neha Goel, Advocate

Advisory Board

S.C. Khunger, Advocate

Rohit Bansal, Advocate

Varinder Singh Kanwar, Advocate

Hittan Nehra, Advocate

Judgments on Employees Provident Funds and Miscellaneous Provisions Act, 1952

Thursday, January 26, 2012
Employees Provident Funds and Miscellaneous Provisions Act, 1952

Employees Provident Funds and Miscellaneous Provisions Act, 1952 — Section 14(B) r/w Sections 2(e), 2(fff), 17(1A)(a) — Whether the employer of an establishment which is an ‘exempted establishment’ under the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 is subject to the provisions of Section 14B of the said Act whereby in cases of default in the payment of contribution to the provident fund, proceedings for recovery of damages can be initiated against the employer of such an ‘exempted establishment’? — Held, yes.  

 
Employees Provident Funds and Miscellaneous Provisions Act, 1952

Employees Provident Funds and Miscellaneous Provisions Act, 1952 — Section 14(B) r/w Section 17(1A)(a) — Employer of an ‘exempted establishment’, held, is subjected to the provisions of Section 14(B) of the Act.

 
Employees Provident Funds and Miscellaneous Provisions Act, 1952

Employees Provident Funds and Miscellaneous Provisions Act, 1952 — Section 17(1A)(a) — Expression “so far as may be” — The Act being social welfare legislation, expression “so far as may be” used in Section 17(1A)(a), held, needs to be liberally construed.

 
Wednesday, December 14, 2011
Employees Provident Funds and Miscellaneous Provisions Act, 1952

Employees Provident Funds and Miscellaneous Provisions Act, 1952 — Section 11(2) — Words “all other debts” — Held, the words “all other debts” used in Section 11(2) would necessarily include the debts due to secured creditors like banks, financial institutions etc.

 
Employees Provident Funds and Miscellaneous Provisions Act, 1952

Employees Provident Funds and Miscellaneous Provisions Act, 1952 — Constitution of India, 1950, Articles 38 and 43 — The EPF Act is a social welfare legislation intended to protect the interest of a weaker section of the society, i.e. the workers employed in factories and other establishments, who have made significant contribution in economic growth of the country — The workers and other employees provide services of different kinds and ensure continuous production of goods, which are made available to the society at large — Therefore, a legislation made for their benefit must receive a liberal and purposive interpretation keeping in view the Directive Principles of State Policy contained in Articles 38 and 43 of the Constitution.

 
Employees Provident Funds and Miscellaneous Provisions Act, 1952

Employees Provident Funds and Miscellaneous Provisions Act, 1952 — Section 11(2) — Held, Section 11(2) contains a non obstante clause and lays down that if any amount is due from an employer whether in respect of the employee’s contribution deducted from the wages of the employees or the employer’s contribution, the same shall be deemed to be the first charge on the assets of the establishment and shall, notwithstanding anything contained in any other law for the time being in force, be paid in priority to all other debts — To put it differently, sub-section (2) of Section 11 not only declares that the amount due from an employer towards contribution payable under the EPF Act shall be treated as the first charge on the assets of the establishment, but also lays down that notwithstanding anything contained in any other law, such dues shall be paid in priority to all other debts.

 
Employees Provident Funds and Miscellaneous Provisions Act, 1952

Employees Provident Funds and Miscellaneous Provisions Act, 1952 — Section 11(1) — Held, Section 11(1) relates to an employer who is adjudged insolvent or being a company against whom an order of winding up is made — It lays down that the amount due from the employer in respect of any contribution payable to the Fund or, as the case may be, the Insurance Fund, damages recoverable under Section 14B, accumulations required to be transferred under Section 15(2) or any charges payable by him under any other provision of the Act or the Scheme or the Insurance Scheme shall be paid in priority to all other debts in the distribution of the property of the insolvent or the assets of the company being wound up, as the case may be.

 
Employees Provident Funds and Miscellaneous Provisions Act, 1952

Employees Provident Funds and Miscellaneous Provisions Act, 1952 — Section 11 — An analysis of Section 11 of the EPF Act shows that it gives statutory priority to the amount payable to the employees over other debts.

 
Employees Provident Funds and Miscellaneous Provisions Act, 1952

Employees Provident Funds and Miscellaneous Provisions Act, 1952 — Section 11 — Companies Act, 1956, Section 529A — Whether priority given to the dues payable by an employer under Section 11 of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952  is subject to Section 529A of the Companies Act, 1956 in terms of which the workmen’s dues and debts due to secured creditors are required to be paid in priority to all other debts — Held, no.

 
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