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4. In August/September, 2020, the Central Government enacted four labour codes, namely:

(a) Code on Wages, 2019;
(b) Code on Social Security, 2020;
(c) Code on Industrial Relations, 2020; and
(d) Code on Occupational Safety, Health and Working Condition, 2020.

5. The abovementioned Codes were notified but are stated to have not yet come into effect. The Rules etc. under the said Codes are yet to be framed and notified. The only provision in the Code on Social Security, 2020, which has been notified is Section 142.

6. Pursuant to the notification of Section 142 of the Code on Social Security, 2020 on 30th April, 2021, the impugned circular was issued by the EPFO on 1st June, 2021. As per the said circular, the EPFO has made it mandatory that the Aadhaar number of each employee be seeded and verified with the UAN, with effect from 1st June, 2021.

7. It is pertinent to note that under the EPF Act, whenever deposits are made in respect of any employees, an Electronic Challan-cum-Receipt (hereinafter "ECR") is generated. The said ECR acts as the proof of deposit of the provident fund (hereinafter, "PF"). It is the case of the Petitioners that Digitally Signed By:DEVANSHU JOSHI Signing Date:23.09.2021 14:12:40 if the ECR is not generated, the employer would be liable to pay various penalties and suffer consequences of non-deposit of dues. The impugned circular dated 1st June, 2021 mandated that no PF deposit would be made or accepted without Aadhaar numbers being seeded with the UAN. Thus, in effect, seeding of Aadhaar numbers was made mandatory to obtain an ECR.

24. There are several factual and legal issues which have been raised in this petition. Pleadings are yet to be completed. However, in view of the various difficulties which have been highlighted, the interim relief, if any, is to be considered at this stage.

25. The first issue that would be required to be considered is whether Section 142 of the Code on Social Security, 2020 can form the basis of the seeding of the UAN with Aadhaar. There were four Codes which were introduced in and are stated to have been passed by Parliament in August/September, 2020. It is not disputed that the provisions of the four Codes have not come into effect. The only provision which has been notified is Section 142 of the Code on Social Security, 2020. Section 142 reads as under:

26. A perusal of the above provision shows that the provision seeks to make Aadhaar mandatory in order to establish the identity of the member, as also the identity of his/her family members or dependents. The issue raised by the Petitioners, is that this provision would be applicable only in respect of the benefits under the Code on Social Security, 2020 and not otherwise. The Petitioners argue that since the other provisions of the Code on Social Security, 2020 have not been notified, Section 142 cannot be made applicable in this manner.