IN THE HIGH COURT OF JUDICATURE AT MADRAS
R.VIJAYAKUMAR, J
City Union Bank Limited – Appellant
Versus
The Union of India – Respondent
| Table of Content |
|---|
| 1. arguments regarding discrimination in epf applicability. (Para 2 , 4 , 6) |
| 2. challenge to epf notification concerning bank coverage. (Para 3 , 5) |
| 3. contrasting views on employee coverage between bank classes. (Para 10 , 15 , 19) |
| 4. court affirms need for both criteria for exemption from epf. (Para 12 , 18) |
| 5. conclusion: no merit in writ petitions. (Para 22) |
COMMON ORDER
These two writ petitions have been filed by two scheduled banks challenging the notification issued by the first respondent on 10.02.2016 under Section 1 (3)(b) read with Section 16 of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 .
(A)Factual Matrix:
2.As per Section 1 (3)(a) of Employees Provident Fund and Miscellaneous Provisions Act, 1952 , every establishment which is a factory engaged in any industry specified in Schedule-I and in which 20 or more persons are employed are covered under E.P.F Act. Admittedly, the Banking Companies are not specified in Schedule-I. However, (3)(b) of the Act, empowers Central Government to issue a notification in the official gazette to extend the coverage of the Act to any other establishment employing 20 or more persons or class of such es
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