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2026 LLR WEB 1123 (PUNJAB AND HARYANA HIGH COURT)
Under the EPF Act, assessment and recovery of statutory dues is the primary obligation of the authorities, and identification of beneficiary employees is only a subsequent step.
PROVIDENT FUND - Employees' Provident Fund and Miscellaneous Provisions Act, 1952 - Assessment of dues - Identification of beneficiaries - Methodology of calculation - Section 7-A and Section 2(f), EPF Act, 1952 - Section 29, Contract Labour (Regulation and Abolition) Act, 1970 - Rules 78(1)(c) and 80(3), Contract Labour (Regulation and Abolition) Central Rules, 1971 - EPF authorities assessed statutory dues against the Establishment under Section 7-A... subscribe to read more..
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