terms and conditions as given in Appendix-A
under Para 27AA of the EPF Scheme, 1952.
Further, in consequence of such exemption the
PF Trust ... writ application has been preferred praying for
declaration that provisions of Para 27AA of the
Employees‟ Provident Fund Scheme, 1952 in particular
clauses
prayed for the following reliefs.
"(a) Declaration that provisions of Para 27AA and
Clauses 7 & 9 of Appendix-A thereto of the
Employees ... provisions of
any Scheme............."
b) Para 27AA of the Employees Provident
Funds Scheme lays down:-
3
"27-AA. Terms and conditions of
exemption
amendment to the PF Scheme, para 27AA was introduced by
which it was provided that all exemptions granted or to be granted
shall be subject ... said Act. By
an amendment made to the Scheme, para 27AA was introduced by
which all exemptions already granted or to be granted under Section
about May 15, 2014, alleging violation of several
provisions of Para 27AA of the said Scheme of 1952, the
respondents wrongfully and illegally held ... appropriate
government for the alleged irregularities of the provisions of
Para 27AA of the said Scheme of 1952.
5. The Petitioner submits that being
Employees Provident Fund and
Miscellaneous Provident Act read with para-27AA of the
Employees Provident Fund Scheme, 1952, which was
taken cognizance by the learned ... para-4 are as under:
"(4) That as per provision mentioned in the revised condition
number 24(c) mentioned under Para 27AA
failed to comply with
condition No.25 of para 27AA of the Scheme and the
appellant No.1 was asked to show cause ... sought quashment of condition
No.25 of Appendix A to para 27AA of the Scheme as
ultra vires to Section
Employees Provident Fund and Miscellaneous Provisions Act read with
para27AA of the Employees' Provident Fund Scheme, 1952. The
learned Magistrate vide order dated ... Para
6 are as under:
"(6) That as per provision mentioned in the revised condition
number 24(c) mentioned under Para 27AA
Employees Provident Fund and Miscellaneous Provisions Act read with
para27AA of the Employees' Provident Fund Scheme, 1952. The
learned Magistrate vide order dated ... Para
6 are as under:
"(6) That as per provision mentioned in the revised condition
number 24(c) mentioned under Para 27AA
with Section 14(2A) revised Condition
24(C) as mentioned under para 27AA of the Employees'
Provident Fund Scheme, 1952.
3. Heard learned advocate ... while deciding the
issue of para 24(c) of the Employees' Provident Fund Scheme,
1952 and para 27AA of the said scheme, has observed
enjoying
the exemption; but such exemption has
been subsequently revoked under Para
27AA of 1952 Scheme.
It is uniformly informed to this Court
that ... cancelled taking the aid of the provisions
contained in the said Para 27AA of 1952
Scheme, which according to the company
is not applicable
