Section 17(1)(b) in Employees Provident Funds Miscellaneous Provisions Act, 1952
(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.