Per ASHIM KUMAR BANERJEE, J. - (1.) Both these appeals arise out of an identical issue. These are taken up together and disposed of by this common judgment and order.
(2.) Hindustan Steelworks Construction Limited (hereinafter referred to as H.S.C.L.) is a Public Sector Undertaking having deep and pervasive control by the Union of India. Short question involved in this appeal is whether H.S.C.L. is entitled to continue to enjoy the exemption granted under paragraph 79 of the Employees Provident Fund Scheme pending consideration of their application for a permanent exemption under Section 17(1) of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the said Act of 1952)
(3.) The said Act of 1952 empowered to the Central Government to exempt any organisation from the purview of the said Act of 1952, fully or partially. Such power is derived from Section 17 of the said Act of 1952. The Government is entitled to exempt any organisation in case their own Provident Fund Scheme and/or other service benefit are on the whole not less favourable to the employees working therein than the benefits enjoyed by them under the said Act of 1952. In short, the exemption can only be obtained for the welfare of the employee and not for deprivation of the benefit which they are otherwise entitled to get as per the statute.;