- (1.) A common question arises for consideration in this batch of writ petitions, namely whether the amended paragraph 26 (2) of the Employees' Provident Funds Scheme, 1952 (for short, 'the Scheme'), framed under Section 5 of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (for short, 'the Act'), is valid. Hence these writ petitions are being disposed of by a common order
(2.) M P No. 432/91 is filed by manufacturer of Soya Products. M. P. No. 1230/91 is filed by Association of Lime Manufacturers and a Lime Manufacturer. M. P. No. 743/91 and M. P. No. 3030/91 are filed by Paper Manufacturers. M. P. No. 2680/91 is filed by Cement Manufacturers. M. P. No. 3664/91 is filed by an Engineering and Construction Contractor. The remaining petitions are filed by Bidi manufacturers.
(3.) THE Act, as originally conceived, was to provide institution of Provident Funds for employees of factories and other establishments. Scope of the Act was subsequently extended to provide for family pension scheme and Employees' Deposit Linked Insurance Scheme. Section 5 of the Act enables Central Government to frame Scheme for the establishment of Provident Funds for employees or for any class of employees and specify the establishments or class of establishments to which the Scheme shall apply. On the framing of the Scheme, a fund shall be established in accordance with the provisions of the Act and the Scheme. The Fund shall vest in and be administered by the Central Board constituted under Section 5-A. The Scheme may provide for any of the other matters specified in Schedule-II. 'industry', as defined in Section 2 of the Act, includes any establishment specified in Schedule-I and includes any other industry added in the Schedule by Notification under Section 41. Cement industry, engineering and construction industries, edible oil industry etc. were included originally in Schedule-I. Bidi industry was included in the Schedule by Notification dated 15-5-1977. Paper products industry was included by Notification dated 11-7-1966. The broad features of the Act, as far as this case is concerned, are that employees of the scheduled industries are to be enrolled as members of the Scheme and they, as well as their employers are to make contribution to the Fund. The Act provides for machinery and procedure for recovery of amount under the Scheme from employers and contractors. The Central Government is to appoint Commissioners, Additional Commissioners, Deputy Commissioners, Regional Commissioners and Assistant Commissioners etc.;