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2026 LLR WEB 1153 (PUNJAB AND HARYANA HIGH COURT)
Reduction of mandatory pre-deposit under Section 7-O of the EPF Act is warranted where the appellant has already deposited a substantial portion and the statutory appeal is ripe for final hearing.

PROVIDENT FUNDS - Pre-deposit under Section 7-O - Waiver or reduction - Discretion of tribunal - Employees' Provident Funds and Miscellaneous Provisions Act, 1952, Section 7-O - A Society challenging an interim order directing deposit of 40% of the amount assessed under Section 7-A of the Act, as a condition for stay of recovery pending its statutory appeal - Held, Section 7-O vests discretion in the Tribunal to waive or reduce the mandatory pre-deposit for reasons to be recorded in writing... subscribe to read more..

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