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No demand as EPF Scheme amendment to Para 27AA could not be imposed on exempted establishments without official notification
Case Law Details
- Case Name
- Caledonian Jute & Industries Ltd. & Anr. Vs Union of India & Ors. (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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Caledonian Jute & Industries Ltd. & Anr. Vs Union of India & Ors. (Calcutta High Court)
Conclusion: Paragraph 27AA of the Employees’ Provident Fund (EPF) Scheme could not be automatically imposed on establishments exempted under Section 17 of the EPF Act unless the Appropriate Government issued a specific official notification modifying the conditions of such exemption. The Court quashed all demand notices and recovery proceedings initiated against the establishments for non-compliance with the said paragraph.
Held: A batch of twenty writ petitions, including Caledonian Jute...


