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This leads to the question as to whether the exemption under Section 16 of the EPF Act would be available to the Petitioner on the facts of this case?

5. It is not disputed that the exemption under the EPF Act would be available in respect of those employees of the Petitioner to whom the TNMSP Rules apply. At the same time, apart from the regular employees, the Petitioner has been https://www.mhc.tn.gov.in/judis/ entrusting civil works to contractors who have been engaging labour in that regard. It is also not out of place to take judicial notice of the fact that Municipalities like the Petitioner have been engaging manpower through self-help groups and also out sourced their work through contractors who have engaged workers for the same. However, the workers, who have been engaged through these contractors employed by the Petitioner are not entitled to any benefit under the TNMSP Rules. It must, at once, be pointed out here that in terms of Section 2(f)(i) of the EPF Act, the employees of an establishment are those persons who satisfy the following conditions:-