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2026 LLR WEB 918 (CALCUTTA HIGH COURT)
Exemption granted under Section 17 of the EPF Act cannot be curtailed by a subsequent amendment to the Scheme unless the exemption notification itself is amended by gazette notification.

EMPLOYEES' PROVIDENT FUND - Exempted establishments - Differential rate of interest - Paragraph 27AA of Employees' Provident Fund Scheme, 1952 - Appendix 'A', Clauses 7, 9 and 28 - Validity and applicability to exempted establishments - Sections 17, 17(1A), 17(1-B), 7A, 7B and 7C of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 - Twenty writ applications by jute mills and other establishments enjoying exemption under Section 17... subscribe to read more..

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