Section 17(1) in Employees Provident Funds Miscellaneous Provisions Act, 1952
(1)The appropriate government may, by notification in the Official Gazette, and subject to such conditions as may be specified in the notification, 165[exempt, whether prospectively or retrospectively, from the operation] of all or any of the provisions of any Scheme:(a)any [establishment] to which this Act applies if, in the opinion of the appropriate government, the rules of its provident fund with respect to the rates of contribution are not less favorable than those specified in section 6 and the employees are also in enjoyment of other provident fund benefits which on the whole are not less favorable to the employees than the benefits provided under this Act or any Scheme in relation to the employees in any other 1establishment] of similar character, or(b)any [establishment] if the employees of such [establishment] are in enjoyment of benefits in the nature of provident fund, pension or gratuity and the appropriate government is of opinion that such benefits, separately or jointly, are on the whole not less favorable to such employees than the benefits provided under this Act or any Scheme in relation the employees in any other [establishment] of a similar character.[PROVIDED that no such exemption shall be made except after consultation with the Central Board which on such consultation shall forward its views on exemption to the appropriate government within such time limit as may be specified in the Scheme.]
