Jagat Pal and Others v. Union of India and Others

CWP-14622-2023oandoconnectedocases -1-o INoTHEoHIGHoCOURToOFoPUNJABo&oHARYANA AToCHANDIGARH. oooooooooReservedoon:o18.03.2025 oooooooooPronouncedoon:o28.03.2025 Sr.oNo. CaseoNumber Titleoofotheocase

¶1CWP-14622-2023o EMPLOYEES o PROVIDENT o FUND PENSIONERS o WELFARE ASSOCIATIONoVsoUNIONoOFoINDIA ANDoORSo

¶2CWP-1714-2015o EMPLOYEES o JOINToACTION oAND ORSoVsoUNIONoOFoINDIAoANDoORSo

¶3CWP-18073-2015o TARSEMoCHANDo&oORSoVsoUNION OFoINDIAo&oORSo

¶4CWP-20625-2016o AMARJIT o SINGH o Vs o UNION o OF INDIAoANDoORS.o

¶5CWP-37894-2018o PARMJEEToSINGHoANDoOTHERSoVs UNIONoOFoINDIAoANDoOTHERSo

¶6CWP-29491-2018o JARNAIL o SINGH o AND o ORS. o Vs UNIONoOFoINDIAoANDoOTHERSo

¶7CWP-33493-2018o SEWAoSINGHoVsoUNIONoOFoINDIA ANDoORSo

¶8CWP-22944-2017o FOOD o CORPORATION o OF o INDIA RETIRED o EMPLOYEES o WELFARE ASSOCIATIONoVsoUNIONoOFoINDIA ANDoOTHERSo

¶9CWP-28716-2019o NARESHoPALoANDoORSoVsoSTATE OFoHARYANAoANDoORSo

¶10CWP-34412-2019o SUSHANT o KUMAR o MITTAL o AND ORSoVsoUNIONoOFoINDIAoANDoORSo

¶11CWP-34287-2019o MAHABIRoSINGHoANDoOTHERSoVs STATEoOFoHARYANAoANDoOTHERSo

¶12CWP-20371-2023o KALYAN o SINGH o GULERIA o AND ANR.oVsoUNIONoOFoINDIAoANDoORS.

¶13CWP-20145-2023o KARNAILoSINGHoANDoANOTHERoVs UNIONoOFoINDIAoANDoOTHERSo

¶14CWP-25246-2023o SUNILoJANDoANDoORSoVsoUNION OFoINDIAoANDoOTHERSo

¶15CWP-5764-2024o RAMESH o GAUR o Vs o EMPLOYEE PROVIDENToFUNDoORGANIZATION ANDoOTHERSo KAVNEETgSINGH 2025.04.08g15:46 Igattestgtogthegaccuracygand integritygofgthisgdocument CWP146222023 and connected cases 2 

 $ 

!%
% 
#




 
 #'

! 


  

%!
#!



 





 


  
 





 

$

  

!!
&!

! 
 



! 

 

#





 

#' 



 




! 
 



! 





% !





  

#' 


  
%!
#!



 





 $$ 

  
 





 
! 

  

!
#


 

! 


 $ 

 !


!  




! 

   

!



 
! 

  

!
% 










$

 $ 
&





 








%!


 



! 



 $ 
#
#!


 



! 

  

%!!
#!
!
 



! 

 

%!
#


 



 
 #'


CWP-14622-2023oandoconnectedocases -3-o

¶34CWP-19088-2023o CHAMPAT o RAI o PANESAR o AND OTHERSoVsoUNIONoOFoINDIAoAND OTHERSo

¶35CWP-14235-2023o BALDEV o SINGH o AND o ORS. o Vs UNIONoOFoINDIAoANDoORS.o

¶36CWP-21183-2023o ISHWAR o DAYAL o AGGARWAL o Vs UNIONoOFoINDIAoANDoOTHERSo

¶37CWP-14373-2023o BIHARIoLALoBANSALoANDoOTHERS VsoUNIONoOFoINDIAoANDoOTHERSo

¶38CWP-1659-2024o NARAINoDASSoSHARMAoVsoUNION OFoINDIAoANDoORSo

¶39CWP-19105-2023o PARDIP o KAPOOR o Vs o UNION o OF INDIAoANDoOTHERSo

¶40CWP-23162-2023o MANOHARoLALoVERMAoVsoUNION OFoINDIAoANDoOTHERSo

¶41CWP-1589-2024o BALBIRoSINGHoANDoANOTHERoVs UNIONoOFoINDIAoANDoOTHERSo

¶42CWP-19209-2023o DEEPAK o KUMAR o PAHUJA o Vs UNIONoOFoINDIAoANDoOTHERSo

¶43CWP-22354-2023o ASHOKoMEHTAoVsoUNIONoOFoINDIA ANDoOTHERSo

¶44CWP-19390-2023o SANDHYA o RANI o Vs o UNION o OF INDIAoANDoOTHERSo

¶45CWP-1589-2025o BIRMATIoVsoUNIONoOFoINDIAoAND OTHERSo

¶46CWP-18756-2011o EMPLOYEESoJOINToCOMMITTEEo& ORS.oVsoUNIONoOFoINDIAo&oORS.o

¶47CWP-23162-2024oo SUDARSHANoDEVIoVsoEMPLOYEE PROVIDENT o FUND o ORG. o AND OTHERSo

¶48CWP-30126-2024o DR. o RAJ o KRISHAN o GUPTA o Vs EMPLOYEES o PROVIDENT o FUND ORGANISATIONoANDoANRo

¶49CWP-11997-2024o SUKHDEVoSINGHoANDoOTHERSoVs UNIONoOFoINDIAoANDoOTHERSo

¶50CWP-10910-2024o GURDEVoSINGHoANDoOTHERSoVs EMPLOYEES o PROVIDENT o FUND ORGANISATIONoANDoANOTHERo

¶51CWP-7560-2024o RAKESH o KUMAR o NANGIA o Vs UNIONoOFoINDIAoANDoOTHERSo

¶52CWP-30131-2024o RAM o JANAM o PANDEY o Vs EMPLOYEES o PROVIDENT o FUND ORGANISATIONoANDoANRoKAVNEETgSINGH 2025.04.08g15:46 Igattestgtogthegaccuracygand integritygofgthisgdocument CWP-14622-2023oandoconnectedocases -4-o

¶53CWP-12132-2024o SAVITA o VERMA o Vs o UOI o AND OTHERSo

¶54CWP-19248-2024o GURDASoRAMoVsoUNIONoOFoINDIA ANDoOTHERSo

¶55CWP-13560-2024o CHANCHALo BEHLoVs o EMPLOYEE PROVIDENToFUNDoORGANIZATION ANDoORSo

¶56CWP-33980-2024o HARI o SINGH o CHAUHAN o AND OTHERS o Vs o EMPLOYEES PROVIDENToFUNDoORGANISATION ANDoANOTHERo

¶57CWP-11646-2017o NAVTEJoKUMARo&oORSoVsoUNION OFoINDIAo&oORSo

¶58CWP-9316-2017o BALJIToSINGHoANDoORSoVsoUNION OFoINDIAoANDoORSo

¶59CWP-7955-2019o FOODoCORPORATIONoOFoINDIAoVs UNIONoOFoINDIAoANDoOHTERSo

¶60CWP-3329-2017o GURSKANDER o SINGHo & o OTHERS VsoSTATEoOFoPUNJABoANDoOTHERS

¶61CWP-10049-2017o PARLADoRAIoANDoORSoVsoUNION OFoINDIAoANDoORSo

¶62CWP-25445-2016o CHARANJIToSINGHoGILLoANDoORS VsoUNIONoOFoINDIAoANDoORS.o

¶63CWP-15809-2017o YOGINDER o SINGH o AND o ORS o Vs UNIONoOFoINDIAoANDoORSo

¶64CWP-25528-2016o VARINDER o KUMAR o & o ORS. o Vs UNIONoOFoINDIAo&oORS.o

¶65CWP-6660-2017o BALWINDERoSINGHoANDoOTHERS VsoUNIONoOFoINDIAoANDoOTHERSo

¶66CWP-9796-2018o SIRSAoDISTRICToCENTRALoCOOP. BANK o EMPLOYEES oASSOCIATION VsoUNIONoOFoINDIAo&oORSo

¶67CWP-3138-2020o RAJINDER o SINGH o AND o ORS o Vs UNIONoOFoINDIAoANDoORSo

¶68CWP-31356-2019o FOODoCORPORATIONoOFoINDIAoVs UNIONoOFoINDIAoANDoOTHERSo

¶69CWP-3139-2020o ISHWAR o CHAND o AND o ORS o Vs UNIONoOFoINDIAoANDoORSo

¶70CWP-838-2020o BALBIR o SINGH o DHULL o AND OTHERSoVsoUNIONoOFoINDIAoAND OTHERSo

¶71CWP-18546-2012o KALAoSINGHo&oPRSoVsoUNIONoOF INDIAo&oORSoKAVNEETgSINGH 2025.04.08g15:46 Igattestgtogthegaccuracygand integritygofgthisgdocument CWP-14622-2023oandoconnectedocases -5-o

¶72CWP-3158-2020o KARNAIL o SINGH o AND o ORS o Vs UNIONoOFoINDIAoANDoORSo

¶73CWP-2394-2020o ISHWARoSINGHoANDoORSoVsoUNION OFoINDIAoANDoORSo

¶74CWP-907-2020o AMBALAoCENTRALoCOOPERATIVE BANK o LTD o Vs o UNION o OF o INDIA ANDoOTHERSo

¶75CWP-32023-2019o KULWANToSINGHoANDoOTHERSoVs UNIONoOFoINDIAoANDoOTHERSo

¶76CWP-3069-2020o THE o PANCHKULA o CENTRAL COOPERATIVEoBANKoLTDoRETIRED EMPLOYEES o FEDERATION, PANCHKULAoVsoUNIONoOFoINDIA ANDoOTHERSo

¶77CWP-2995-2020o KULVINDERo SINGHoANDoORS oVs UNIONoOFoINDIAoANDoORSo

¶78CWP-650-2021o ANUP o SINGH o AND o OTHERS o Vs UNIONoOFoINDIAoANDoOTHERSo

¶79CWP-21631-2020o RAM o KUMAR o AND o OTHERS o Vs UNIONoOFoINDIAoANDoOTHERSo

¶80CWP-1468-2021o RAJENDERoKUMARoANDoOTHERS VsoUNIONoOFoINDIAoANDoOTHERSo

¶81CWP-1491-2021o DHANPAToSHARMAoANDoOTHERS VsoUNIONoOFoINDIAoANDoOTHERSo

¶82CWP-26928-2022o AMI o CHAND o AND o OTHERS o Vs STATEoOFoPUNJABoANDoOTHERSo

¶83CWP-15625-2022o NIRMAILoSINGHoVsoPUNJABoWATER RESOURCESoANDoDEVELOPMENT CORPORATIONoLTDoANDoOTHERSo

¶84CWP-5058-2018o FOOD o CORPORATION o OF o INDIA RETIRED o EMPLOYEES o WELFARE ASSOCIATIONoVsoUNIONoOFoINDIA ANDoORSo

¶85CWP-21320-2017o KAKAoSINGHoANDoORSoVsoSTATE OFoPUNJABo&oANRo

¶86CWP-2945-2021o RAJINDER o KUMAR oAND o OTHERS VsoUNIONoOFoINDIAoANDoOTHERSo

¶87CWP-4075-2021o KULWANT o SINGH o AND o ANR o Vs UNIONoOFoINDIAoANDoOTHERSo

¶88CWP-21690-2020o RISHIoRAMoANDoOTHERSoVsoUNION OFoINIDAoANDoOTHERSo

¶89CWP-4072-2021o SUNDERoDASSoANDoORSoVsoUNION OFoINDIAoANDoORSo KAVNEETgSINGH 2025.04.08g15:46 Igattestgtogthegaccuracygand integritygofgthisgdocument CWP-14622-2023oandoconnectedocases -6-o

¶90CWP-562-2021o SHREE o BHAGWAN o TYAGI o AND OTHERSoVsoUNIONoOFoINDIAoAND OTHERSo

¶91CWP-498-2021o AMARoJEEToTAKKARoANDoOTHERS VsoUNIONoOFoINDIAoANDoOTHERSo

¶92CWP-1277-2021o KISHANoCHANDoANDoOTHERSoVs UNIONoOFoINDIAoANDoOTHERSo

¶93CWP-1505-2021o RAMoKUMARoANDoORSoVsoUNION OFoINDIAoANDoOTHERSo

¶94CWP-9362-2023o SUSHIL o SINGLA o Vs o CENTRAL PROVIDENT o FUND COMMISSIONERoANDoORS.o

¶95CWP-10977-2023o CHAMAN o LAL o BANSAL o AND OTHERSoVsoUNIONoOFoINDIAoAND OTHERSo

¶96CWP-13838-2023o ASHOK o MADAAN o AND o ORS o Vs UNIONoOFoINDIAoANDoORSo

¶97CWP-13930-2023o SHIVoKUMARoSHARMAoANDoORS VsoUNIONoOFoINDIAoANDoORSo

¶98CWP-12584-2023o BIRoBHANoVERMAoANDoOTHERSoVs UNIONoOFoINDIAoANDoOTHERSo

¶99CWP-12871-2023o SHAKTI o SHARAN o GAUTAM o AND ORS.oVsoUNIONoOFoINDIAoANDoORS.

¶100CWP-14649-2023o SHYAM o KUMAR o KALIA o AND OTHERSoVsoUNIONoOFoINDIAoAND OTHERSo

¶101CWP-14346-2023o KARNAILoSINGHoANDoOTHERSoVs UNIONoOFoINDIAoANDoOTHERSo

¶102CWP-13063-2023o ASHOKoGUPTAoANDoORS.oVsoUNION OFoINIDAoANDoOTHERSo

¶103CWP-14270-2023o RATTAN o SINGH o SAINI o AND OTHERSoVsoUNIONoOFoINDIAoAND OTHERSo

¶104CWP-13145-2023o SEWAoSINGHoARYAoANDoOTHERS VsoUNIONoOFoINDIAoANDoOTHERSo

¶105CWP-14672-2023o SURINDERoKUMARoANDoOTHERS VsoUNIONoOFoINDIAoANDoORS.o

¶106CWP-14258-2023o YASWANToSINGHoANDoOTHERSoVs EMPLOYEE o PROVIDENT o FUND ORGANIZATIONoANDoOTHERSo

¶107CWP-14609-2023o BALWINDERoSINGHoANDoOTHERS VsoUNIONoOFoINDIAoANDoOTHERSo KAVNEETgSINGH 2025.04.08g15:46 Igattestgtogthegaccuracygand integritygofgthisgdocument CWP-14622-2023oandoconnectedocases -7-o

¶108CWP-14725-2023o TEJoPALoANDoOTHERSoVsoUNIONoOF INDIAoANDoOTHERSo

¶109CWP-15376-2023o AJAYoGUPTAoANDoORSoVsoUNION OFoINDIAoANDoORSo

¶110CWP-15053-2023o ISHWARoCHANDERoVsoUNIONoOF INDIAoANDoOTHERSo

¶111CWP-15101-2023o PUNSUP o RETIRED o MULAZAM WELFARE o ASSOCIATION o PUNJAB ANDoORS.oVsoUNIONoOFoINDIAoAND ORS.o

¶112CWP-17169-2023o NARINDER o KUMAR o BOGRAoAND OTHERSoVsoUNIONoOFoINDIAoAND OTHERSo

¶113CWP-15895-2023o RAVINDER oKUMARoAND o ORS oVs UNIONoOFoINDIAoANDoORSo

¶114CWP-15979-2023o JAGAToPALoANDoOTHERSoVsoUNION OFoINDIAoANDoOTHERSo

¶115CWP-15417-2023o RANJIT o SINGH o CHEEMA o AND OTHERSoVsoUNIONoOFoINDIAoAND OTHERSo

¶116CWP-16485-2023o GURDIP o KUMAR o SHARMA o Vs UNIONoOFoINDIAoANDoORS.o

¶117CWP-17071-2023o JANG o BAHADUR o SINGH o AND OTHERSoVsoUNIONoOFoINDIAoAND OTHERSo

¶118CWP-17572-2023o CHANDERoMOHANoSHARMAoAND ANOTHERoVsoUNIONoOFoINDIAoAND OTHERSo

¶119CWP-16599-2023o SHYAM o SUNDER o SHARMA o AND ANR o Vs o UNION o OF o INDIA o AND OTHERSo CORAM:o HON'BLEoMR.oJUSTICEoSURESHWARoTHAKUR oooooooo HON'BLEoMR.oJUSTICEoH.S.GREWAL Arguedoby:o Mr.oJaiveeroYadav,oSr.oAdvocateowith Ms.oParul,oAdvocateoando Mr.oAmanoGautam,oAdvocateoando Mr.oTarunoYadav,oAdvocateoforotheopetitioners inoCWP-25445-2016,oCWP-10049-2017o& CWP-29491-2018. Mr.oD.S.oPatwalia,oSr.oAdvocateowitho Mr.oGauravjitoS.oPatwalia,oAdvocate,o Mr.oAayushoGupta,oAdvocateoando KAVNEETgSINGH 2025.04.08g15:46 Ms.LaganoKauroSidhu,oAdvocateo Igattestgtogthegaccuracygand integritygofgthisgdocument CWP-14622-2023oandoconnectedocases -8-o Ms.oSeharoNavjeetoSingh,oAdvocateoforotheopetitioner(s) inoCWP-14622-2023oandoCWP-17572-2023. Mr.oJagdeepoJaswar,oAdvocateoforotheopetitioner(s) inoCWP-14258-2023o&oCWP-18756-2011. Mr.oAmitoSharmao(Kanav),oAdvocate, Mr.oAjayoSharma,oAdvocateoand Mr.oDeepankuroSharma,oAdvocateoforotheopetitioners inoCWP-18546-2012,oCWP-7955-2019,oCWP-25445-2016,oCWP-14235-2023,oCWP-14346-2023,oCWP-4725-2023oandoCWP-12584-2023. Ms.oAnushaoJain,oAdvocateoand Mr.oSushiloJain,oAdvocateoforotheopetitionersoino CWP-1659-2024. Mr.oJagdeepoJaswal,oAdvocateoforotheopetitionersoino CWP-14258-2023oandoCWP-20003-2023.o (throughovideooconferencing) Mr.oSumitoSharma,oAdvocateoforotheopetitioners inoCWP-16599oando19209oofo2023. Mr.oDineshoMaurya,oAdvocateoforotheopetitioners inoCWP-26928-2022,oCWP-3329-2017, CWP-21320-2017oandoCWP-15417-2023. Mr.oAbhijeetoSinghoRawaley,oAdvocateoforotheo petitionersoinoCWP-19390,o17710o&o19105o-o2023,ooando CWP-4899,o7560o&o33980-2024. Mr.oD.S.oMalik,oAdvocateoando Mr.oVedoPriayoMalik,oAdvocateoforotheopetitioners inoCWP-28716-2019. Mr.oGauravoGupta,oAdvocateo forotheopetitionersoinoCWP-23162-2023. Mr.oParveenoGupta,oAdvocateoand Mr.oUmangoBansal,oAdvocateoforotheopetitionersoin CM-10360-61-CWP-2024oin CWP-1468-2021,oCM-1583-84-CWP-2024 inoCWP-13930-2023,oCWP-34412-2019, CWP-21631oando21690-2020,oCWP-498,o1277,o650, 562,o1505,o1491oofo2021,oCWP-13930,o19088, 20198,o20371,o13838oofo2023.o Mr.oRavioMalik,oAdvocateoando KAVNEETgSINGH Mr.oAbhishekoPundir,oAdvocateofor 2025.04.08g15:46 Igattestgtogthegaccuracygand integritygofgthisgdocument CWP-14622-2023oandoconnectedocases -9-o theopetitionersoinoCWP-1589-2024. Mr.oR.N.oLohan,oAdvocateoand Ms.oNehaoRana,oAdvocateoforotheopetitioners inoCWP-15376,o10977,o12647,o18574oando22354oofo 2023. Mr.oRamanoSharma,oAdvocateoforotheopetitioner inoCWP-907-2019oandoCWP-3069-2020. Mr.oVivekoSalathia,oAdvocateoforotheopetitioner inoCWPoNo.11452oofo2023. Ms.oParamjitoKauroDeol,oAdvocateoforopetitioner inoCWP-24628-2023ofororespondentoNo.o4oin CWP-14609-2023. Mr.oArvindoSandhu,oAdvocateoforotheopetitioners inoCWP-22425-2023. Mr.oHarsimranpreetoSingh,oAdvocateo forotheopetitionersoinoCWP-1271-2023. Mr.oNaveenoKumar,oAdvocate,o Mr.oGurpaintoSingh,oAdvocateoando Mr.oH.P.S.oIshar,oAdvocateoforopetitioners inoCWP-21183-2023. Mr.oSuniloToni,oAdvocate,o Ms.oEktaoSharma,oAdvocateoando Mr.oKaranveeroSingh,oAdvocateoforotheopetitionerso inoCWPoNo.17071oofo2023. Mr.oKuldipoSingh,oAdvocateoforotheopetitioner(s) inoCWP-33493-2018. Mr.oRajdeepoSinghoCheema,oAdvocateoforothe petitioneroinoCWPoNo.16485oofo2023. Mr.oRoopseoSharma,oAdvocateofor Mr.oAniloKumaroLamdharia,oAdvocateoforotheopetitioner withoMs.oKantaoLamdharia,oAdvocate,o Ms.RoopseoSharma,oAdvocate,o Ms.oHarmanpreetoKaur,oAdvocateoando Mr.oKamaloKumar,oAdvocate inoCWP-15151-2023. Mr.oParveen,oAdvocateo(throughovideooconferencing) KAVNEETgSINGH Dr.oDeepakoJindal,oAdvocateoforotheopetitioner 2025.04.08g15:46 Igattestgtogthegaccuracygand integritygofgthisgdocument CWP-14622-2023oandoconnectedocases -10-o inoCWPoNo.13145,o14649,o17169,o20145oofo2023o&o689oofo 2024. Mr.oTahafoBains,oAdvocateoforotheopetitionersoin CWPoNo.14609oofo2023. Mr.oNikhiloBatta,oAdvocateoforotheopetitioner inoCWPoNos.o25528-2016o&o11646-2017. Mr.oKanwaroSinghoKhera,oAdvocateoforotheopetitioners inoCWPoNos.18524,o14672,o15895oando13145oofo2023. Mr.oVineetoKumar,oAdvocateoando Mr.oChanderpaloTiwana,oAdvocateoforotheopetitioners inoCWPoNo.9796oofo2018. Ms.oUrvashioSingh,oAdvocateofor Mr.oVivekoSingla,oAdvocateoforotheopetitioners inoCWP-18442-2023,oCWP-2834,o6179,o10171,o11997, 12132-2024. Mr.oGurinderoSinghoDhillon,oAdvocateoando Mr.oInderjeetoSihag,oAdvocateoforotheopetitionersoino CWP-12871-2023oandoCWP-22425-2023. Mr.oSurenderoDhull,oAdvocateo forotheopetitioner(s)oinoCWP-838-2020. Mr.oKulwantoSinghoBoparai,oAdvocateoforotheopetitioners inoCWP-18756-2011,oCWP-37894-2018,o15101-2023, 13838-2023oandoCWP-1714-2015. Mr.oVivekoSharma,oAdvocateoforotheopetitioner(s)oino CWP-6660-2017oandoCWP-9316-2017. Mr.oShubhamoMakkar,oAdvocateofor Mr.oG.P.S.oBal,oAdvocateoforotheopetitioner(s)oin CWP-22944-2017,o5058-2018,o7955o&o31356-2019. Mr.oManojoTanwar,oAdvocateoforotheopetitioner(s) inoCWP-34287-2019. Mr.oMahabiroSinghoTanwar,oAdvocateofor Mr.oA.S.oTewatia,oAdvocateoforotheopetitioner(s)in CWP-2394-2020. Mr.oArvindoKashyap,oAdvocateoforotheopetitioneroino CWP-15809-2017. KAVNEETgSINGH Mr.oSurinderoThakur,oAdvocateoforotheopetitionersoino 2025.04.08g15:46 Igattestgtogthegaccuracygand integritygofgthisgdocument CWP-14622-2023oandoconnectedocases -11-o CWP-18564,o29117o-2023oando CWP-5764,o13560,o23162o-2024. Mr.oNarnderoPaloBhardwaj,oAdvocateoforotheopetitioneroino CWP-15053-2023. Mr.oRajoKaushik,oAdvocateoand Mr.oHarshoVardhan,oAdvocateoforotheopetitioners inoCWP-32023-2019. Mr.oHimanshuoChhabra,oAdvocateoforothe applicant/petitioneroinoCWP-2945,o4072,o4075-2021. Mr.oAnujoGupta,oAdvocateofor Mr.oSanjivoGupta,oAdvocateoforotheopetitioner(s)oin CWP-13063-2023. Mr.oArihantoGoyal,oSenioroPaneloCounselo fororespondent-UOIoinoCWP-10977-2023. Mr.oVikramoBajaj,oSenioroPaneloCounselo fororespondentoNo.1 inoCWP-6179o&o12132oofo2024. Mr.oSandeepoBhatia,oSenioroStandingoCounselofor respondent-UOIoinoCWPoNo.15809oofo2017. Mr.oPauloS.oSaini,oSenioroPaneloCounsel,o fororespondent-UOI inoCWP-689-2024. Mr.oVipuloAggarwal,oSr.oPaneloCounselofor respondent-UOIoinoCWP-13063-2023. Mr.oKaranoBhardwaj,oAdvocateofororespondent-UOI inoCWP-25445-2016o&oCWP-10049-2017. Mr.oRakeshoGupta,oAdvocateoand Ms.oManvioArora,oAdvocateofor respondent-SBI. Mr.oH.S.oRandhawa,oAdvocateoand Mr.oMayankoBansal,oAdvocateoforoPUNSUP inoCWPoNo.6660oofo2017. Ms.oMonaoYadav,oAdvocateoand Mr.oR.S.oKalra,oAdvocateofororespondent-PUNSUPoin CWP-2834-2024oandoCWP-11997-2024. KAVNEETgSINGH Ms.oSunintoKaur,oAdvocateofororespondent-PUNSUP 2025.04.08g15:46 Igattestgtogthegaccuracygand integritygofgthisgdocument CWP-14622-2023oandoconnectedocases -12-o inoCWP-18442,o9362oofo2023o&o6179oofo2024. Mr.oVishaloMehta,oAdvocateofororespondent-PUNSUPoin CWP-15101-2023. Mr.oAshwanioPrashar,oAdvocateofororespondentoNos.6otoo8 inoCWP-10049-2017oandofororespondentoNo.3oin CWP-11452-2023. Mr.oAjayoPaloSingh,oAdvocateofororespondentoNo.4 inoCWP-7560-2024. Mr.oBalwinderoSinghoSudan,oAdvocateo fororespondentoNo.4oinoCWP-14649-2023. Mr.oSumanoJain,oAdvocateofororespondentoNo.4 inoCWPoNos.20371,o14258oando19088oofo2023. Mr.oHimalioBaweja,oAdvocateofor Mr.oSunishoBindlish,oAdvocateooando Mr.oVineyoKumar,oAdvocateofororespondentoNo.4 inoCWP-13063-2023. Mr.oNikhiloSharma,oAdvocateoando Mr.oRajviroSinghoSihag,oAdvocatesofor respondentoNo.5oinoCWP-12132-2024. Mr.oK.S.oHissowal,oAdvocateofororespondentoNo.4 inoCWP-20145-2023oandofororespondentoNo.5oin CWP-17169-2023. Mr.oAshishoChaudhary,oSr.oPaneloCounseloforoUOI.o Mr.oParveshoKumar,oAdvocateofororespondentoNo.6 inoCWP-15809-2017. Mr.oMahabiroSingh,oAdvocateofororespondentoNo.o5 inoCWP-17071-2023. Mr.oDeepakoBalyan,oAdvocateowith Mr.oVickyoChauhan,oAdvocateofororespondent-HAFEDoin CWPoNos.18564,o16599,o14270,o12584,o15979,o 15053,o29117oando23162oofo2023. Mr.oRajoPartapoSinghoBrar,oAdvocateofor respondentoNo.6oinoCWP-17572-2023. Ms.oMansi,oAdvocateoforo Mr.oPadamkantoDwivedi,oAdvocate KAVNEETgSINGH fororespondentoNo.7oinoCWPoNos.13838oofo2023o 2025.04.08g15:46 Igattestgtogthegaccuracygand integritygofgthisgdocument CWP-14622-2023oandoconnectedocases -13-o &o23162oofo2024. Mr.oAmanoSharmaoandoMr.oChiragoSuri,oAdvocateso forotheorespondentoinoCWPoNos.18756oofo2011, 1714,o18073oofo2015,o20625oofo2016,o37894oofo2018oando CWP-15625-2022. Mr.oSumeroSinghoBrar,oAdvocateofororespondentoNo.4oino CWP-9316-2017. Mr.oHiteshoPandit,oAdvocateofororespondentsoino CWP-20198-2023oandorespondentoNo.4o inoCWP-1589-2024. Mr.oSiddharth,oAdvocateo(throughovideooconferencing) withoMr.oKamaloSehgal,oAdvocateoand Mr.oRajeshoHooda,oAdvocateo foroEPFOo(inoallocases) Mr.oJ.S.oMehndiratta,oAdvocateoand Ms.oJyotnooroKauroSethi,oAdvocateofororespondentoNo.4 inoCWP-17169-2023o&oCWP-13145-o2023. Mr.oArvindoSeth,oSr.oPaneloCounselo fororespondentoNo.3-UOI inoCWPoNo.34287oofo2019.o Mr.oJagjotoS.oLalli,oSr.oPaneloCounselooforoUOIoino CWPs-21690,o21631,o2394oofo2020 ando650,o4072,o4075,o1277oofo2021. Mr.oJagjotoS.oLalli,oDeputyoSolicitoroGeneraloofoIndia inoCWP-18546-2012,oCWP-25528-2016,o CWP-34412-2019,oCWP-37894-2018o andoCWP-7955-2019. Mr.oRavioKamaloGupta,oAdvocateofororespondentoNo.5-FCI inoCWP-7955-2019,oCWP-5058-2018o andoCWP-31356-2019. Mr.oK.K.oGupta,oAdvocateofororespondent-FCIoino CWP-11646-2017. Mr.oRahuloNarwal,oAdvocateo foroMr.oBarjeshoMittal,oAdvocateo fororespondentoNo.5oinoCWP-17572o&ofororespondentoNo.4 inoCWP-14622-2023. Mr.oS.K.oRattan,oAdvocateofororespondentoNo.1 KAVNEETgSINGH inoCWP-19248-2024.o 2025.04.08g15:46 Igattestgtogthegaccuracygand integritygofgthisgdocument M).o&2A)1;>26oS2:*8oP1671921(oA-34516, 1:-oM).o#1+)13oJ1*461(oA-34516,o<4)o),s=4:-,:6oN4.4 2:oCWP-1$24 -o2024. M).oA:A+)oM26619(oA--9.oA#(o!1)/1:1 Ms.oS31:,,9oJ1s719(oA--9.oA#(o!1)/1:1(o M).oP.P.C8181)(oS).oDA#(o!1)/1:1( M).oS1+)1.8oM1*4(oDA#(o!1)/1:1(o M).o#1+)13o&1:s19(oDA#(o!1)/1:1o1:-o M).o%1)1:oJ2:-19(oAA#(o!1)/1:1. D).oD81);2:-,)oS2:*8oL1;.1(oA--9.oA.#.oP+:>1.. CCCC o%URE%H1ARoTHA2URoo3oJo.

¶1S2:5, o 199 o 68, o 7)26 o =,62624:s o 8,),2: o 2:3493, o 54;;4: D+,s624:so4<o<156so1:-o917(o68,),<4),(o68,/o1),o1;,:1.9,o64o.,o-,52-,- 68)4+*8o1o54;;4:o4)-,).o

¶2F4)o68,os1A,o4<o.),326/(o68,o<156so4<ooC1P4156!!4!0! o1), 61A,:o8,),o<4)o-,52-2:*o68,o2:s61:6o54:6)43,)s/.o F&$*#&+oB&$7dro8oo,o*-eo$&se.

¶3T8, E;=94/,,soP)432-,:6oF+:-o1:-oM2s5oP)432s24:soA56( 1$52o?8,),2:1<6,)o<4)os84)6o5199,-o1so68,o1$52oA56@o71so,:156,-o4:

04.03.1$52.oT8,),1<6,)(o4:o02.0$.1$52(o68,oE;=94/,,soP)432-,:6oF+:- S58,;,(o1$52o?8,),2:1<6,)o<4)os84)6o5199,-o1soEPFoS58,;,(o1$52o@o71s :462<2,-o./o68,oC,:6)19o#43,):;,:6o2:o1554)-1:5,o7268oS,5624:o5o4<o68, 1$52oA56(o=)432s24:so78,),4<o.,54;,o,E6)156,-o8,),2:1<6,). "5. Employees' Provident Fund Schemes – [(1)] The Central Government may, by notification in the Official Gazette, frame a Scheme to be called the Employees' Provident Fund Scheme for the establishment of Provident Funds under this Act for employees or for any class of employees and specify the establishments or class of establishments to which the said Scheme shall apply and there shall be established, as soon as may be after the framing of the Scheme, a Fund in accordance with the provisions of this Act and the Scheme.oo

¶4F+)68,)(o1so=,)os,5624:o6o4<o68,o1$52oA56(o68,o,;=94/,)o2s .4+:- o 64 o-,-+56 o10B12Fo?2:262199/o26 o71s o4:9/o6.25F@o<)4;o68, s191)/B71*,so4<o68,o,;=94/,,so1:-o54:6)2.+6,o,D+19o1;4+:6o<)4;o82s 47:o=45A,6o1:-o-,=4s26o68,os1;,o7268o68,oEPFoD,=1)6;,:6o+:-,)oEPF S58,;,o1$52(o./o1568o4<o,3,)/o;4:68.o

¶5F+)68,)(oP1)1o2o?<@o4<o68,oEPFoS58,;,(o1$52o-,<2:,so1: GE9$+#dedoE'8+o:eeGo1:-o19s4o=)432-,so68,o71*,o5,292:*o92;26(o=1)1 78,),4<(o.,54;,so,E6)156,-o8,),2:1<6,).o

¶2Definitions – In this Scheme, unless the context otherwise requires 0

(a) to (e) 0 xxxx

(f) "excluded employee" means [(i) an employee who, having been a member of the Fund, withdrew the full amount of his accumulations in the Fund under clause (a) or (c) of subtiparagraph (1) of paragraph 69;] [(ii) an employee whose pay at the time he is otherwise entitled to become a member of the Fund, exceeds fifteen thousand rupees per month.

¶6Aso=,)o68,os12-o=1)1(o1:o/e9$+#dedoe'8+o:ee/o;,1:so1: ,;=94/,,o784s,o=1/o16o68,o62;,(o78,:o8,o2so468,)72s,o,:6269,-o64 .,54;,o1o;,;.,)o4<o68,oF+:-(o,E5,,-soF2<6,,:o684+s1:-o)+=,,so=,) ;4:68.oAso=,)o=1)1o2?<@(o4:9/o68,o,;=94/,,so*,662:*o68,os191)/B71*,s +=64o68,o71*,o5,292:*o?2.,.oRs.o15000B-@o1),o;1:-164)29/o),D+2),-o1:- ,:6269,-o64o.,o,:)499,-o1soEPFoM,;.,)so;'&:o(eo$&++edo&so.&nd&*or: .e'(ers<o1:-o68,o,;=94/,,so784s,os191)/o,E5,,-so68,o71*,o5,292:* 92;26o4<oRs.15000B-o1),o,E59+-,-o<)4;o68,o=+)32,7o4<o68,oA56o;'&:o(e $&++edoo8*)ono.e'(ers<.

¶7T8,),1<6,)(oC91+s,o?6@o71so1--,-o2:oP1)1o26o4<oEPFS(o1$52( 78,),./s(o;1:-164)/o=o)n*oo8*)onso)no>r)*)n?o.468o./o68,o,;=94/,)( 1:-(o68,o,;=94/,,o64o68,o1+684)26/o54:5,):,-(o68+so54+9-o.,o,E,)52s,-( 78,),./s(o68, o/excluded employee'(o784o71so*,662:*os191)/B71*,s

1.43,o68,o71*,o5,292:*o92;26o54+9-o.,o,:)499,-o2:o68, oEPFoS58,;,( 1$52o1:-B4)o68,o54:6)2.+624:o4:o68,o.1s2so4<o68,o156+19os191)/o-)17:o./ 68,o,;=94/,,o54:5,):,-(o68+so71so19s4o19947,-.o . T8,),1<6,)( o 68, o E;=94/,,s o P,:s24: o S58,;,( o 1$$5 ?8,),2:1<6,)o<4)os84)6o5199,-o1so68,oEPS(o1$$5@o71so2:6)4-+5,-o4:

16.11.1$$5(o68+so2:o6,);so4<oS,5624:o6Ao4<o68,o1$52oA56(o=)432s24:s 78,),4<o.,54;,o,E6)156,-o8,),2:1<6,).o [6A. Employees' Pension Scheme.—

(1) The Central Government may, by notification in the Official Gazette, frame a scheme to be called the Employees' Pension Scheme for the purpose of providing for—

(a) superannuation pension, retiring pension or permanent total disablement pension to the employees of any establishment or class of establishments to which this Act applies; and

(b) widow or widower's pension, children pension or orphan pension payable to the beneficiaries of such employees.

(2) Notwithstanding anything contained in section 6, there shall be established, as soon as may be after framing of the Pension Scheme, a Pension Fund into which there shall be paid, from time to time, in respect of every employee who is a member of the Pension Scheme,—

(a) such sums from the employer's contribution under section 6, not exceeding eight and one-third per cent, of the basic wages, dearness allowance and retaining allowance, if any, of the concerned employees, as may be specified in the Pension Scheme;

(b) such sums as are payable by the employers of exempted establishments under subtisection (6) of section 17;

(c) the net assets of the Employees' Family Pension Fund as on the date of the establishment of the Pension Fund;

(d) such sums as the Central Government may, after due appropriation by Parliament by law in this behalf, specify.

(3) to (7) xxxx $. M4),43,)(o26o2so),9,31:6o64o199+-,o64o=1)1o3?2@ 4<o68,oEPS( 1$$5(o=)432s24:so78,),4<o.,54;,o,E6)156,-o8,),2:1<6,).o

¶3Employees' Pension Fund 0

(1) From and out of the contributions payable by the employer in each month under Section 6 of the Act or under the rules of the Provident Fund of the establishment which is exempted either under clauses (a) and (b) of subtisection (1) of section 17 of the Act or whose employees are exempted under either paragraph 27 or paragraph 270A of the Employees' Provident Funds Scheme, 1952, a part of contribution representing 8.33 per cent of the employees' pay shall be remitted by the employer to the Employees' Pension Fund within 15 days of the close of every month by a spearate bank draft or cheque on account of the Employees' Pension Fund contribution in such manner as may be specified in this behalf by the Commissioner. The cost of the remittance, if any, shall be borne by the employer.

(2) The Central Government shall also contribute at the rate of 1.16 per cent of the pay of the members of the Employees' Pension Scheme and credit the contribution to the Employees' Pension Fund : Provided that where the pay of the member exceeds fifteen thousand rupees per month the contribution payable by the employer and the Central Government be limited to the amount payable on his pay of fifteen thousand rupees only."

¶10Aso=,)oS,5624:o6Ao4<o68,o1$52oA56o),1-o7268oP1)1o3o?2@o4< 68, o EPS( o 1$$5( o 26 o 71s o =)432-,- o 6816 o 4+6 o 4< o 12F o E;=94/,)Gs C4:6)2.+624:(o .33Fo7299o.,o=12-o64o68,oP,:s24:o<+:-.oF+)68,)(o1so=,) =1)1o 3?2@ o4<o 68, oEPS(o 1$$5( o o 26 o71s o =)432-,- o 6816 o 68, oC,:6)19 #43,):;,:6o7299o19s4o=1/o1.16Fo64o=,:s24:o<+:-.o!47,3,)(o68,o=)432s4 64oP1)1o3?2@o?s+=)1@os62=+916,-o6816o78,),o68,o=1/o4<o68,o;,;.,)(o)168,) ,E5,,-so68,o71*,o5,292:*o4<oRs.6500B-o?:47oRs.o15000B-@o=,)o;4:68( 68,),./s(o68,o54:6)2.+624:o=1/1.9,o./o68,o,;=94/,)o1:-o68,o5,:6)19 *43,):;,:6o68+so7299o.,o92;26,-o64o68,o1;4+:6o=1/1.9,o4:o82so=1/o4< Rs.6500B-o?:47oRs.o15000B-@.o

11.oo I: o 1--2624:( o =1)1 o 11 o ?3@ o 4< o EPS( o 1$$5( o 516,*4)25199/ =)432-,-o6816o68,o;1E2;+;o=,:s24:1.9,os191)/os8199o.,o92;26,-o64 Rs.6500B-?:47oRs.o15000o=,)o;4:68@.oT8,os12-o=1)1o.,54;,so,E6)156,- 8,),2:1<6,).

¶11Determination of pensionable salary -

(1) xxxx

(2) xxxx

(3) The maximum pensionable salary shall be limited to fifteen thousand rupees per month. "

¶12T8,),1<6,)(o4:o16.03.1$$6(o=)432s4o64o=1)1o11?3@o4<o68, EPS(o1$$5o71so1--,-o1:-o4=624:o71so=)432-,-o2:o68,oP,:s24:oS58,;, 64o54:6)2.+6,o4:o68,o.1s2so4<o82*8,)B156+19o71*,so2:o68,oP,:s24:oF+:-. !47,3,)(o6816o71so19s4os+.>,56o64o>42:6o4=624:so.,2:*os+.;266,-o./o68, ,;=94/,)o1:-o68,o,;=94/,,so+:-,)o=1)1o11o?3@o.+6o<)4;o68,o-16,o4< 54;;,:5,;,:6o4<o68,oP,:s24:oS58,;,o4)o<)4;o68,o-16,o68,os191)/ ,E5,,-so68,o71*,o5,292:*(o78258,3,)o2so916,).oM4),43,)(o68,os12-o4=624: 71so/,6o;1-,os+.>,56o64o68,o>42:6o,E,)52s2:*so68,),4<s(o68+so./o68, ,;=94/,)o1:-o,;=94/,,(o)168,)o1so,:32s1*,-o+:-,)o=1)1o11o?3@o.+6 72682:o4:,o/,1)o<)4;o16.03.1$$6.ooT8,os12-o=)432s4o.,54;,so,E6)156,- 8,),2:1<6,). Provided that if at the option of the employer and employee, contribution paid on salary exceeding rupees six thousand and five hundred per month from the date of commencement of this Scheme or from the date salary exceeds rupees six thousand and five hundred whichever is later, and 8.33 per cent share of the employers thereof is remitted into the Pension Fund, pensionable salary shall be based on such higher salary.

13.o T8,),1<6,)( o 68, o C,:6)19 o #43,):;,:6 o 32-, o 674 :462<251624:?s@o4<o,3,:o-16,o2.,.o22.0 .2014(o,:81:5,-o68,o71*,o5,292:* <)4;oRs.o6500B-o64oRs.o15(000B-o2:o.468o68,os58,;,s(o),s=,5623,9/o2:o68, EPFoS58,;,(o1$52o1:-o2:o68,oEPS(o1$$5o1:-o19s4o-,9,6,-o68,o=)432s4o64 =1)1o11o?3@o4<o68,oEPS(o1$$5.o!47,3,)(o591+s,o11o?4@o.,51;,o2:s,)6,-o2: 68,oEPS(o1$$5(o=)432s24:so78,),4<o.,54;,o,E6)156,-o8,),2:1<6,).o [(4) The existing members as on the 1st day of September, 2014, who at the option of the employer and employee, had been contributing on salary exceeding six thousand and five hundred rupees per month, may on a fresh option to be exercised jointly by the employer and employee continue to contribute on salary exceeding fifteen thousand rupees per month and the pensionable salary for the existing members who prefer such fresh option shall be based on the higher salary]: Provided that the aforesaid members have to contribute at the rate of 1.16 per cent on salary exceeding fifteen thousand rupees as an additional contribution from and out of the contributions payable by the employees for each month under the provisions of the Act or the rules made thereunder: Provided further that the fresh option shall be exercised by the member within a period of six months from the 1st day of September, 2014: Provided also that the period specified in the second proviso may, on sufficient cause being shown by the member, be extended by the Regional Provident Fund Commissioner for a further period not exceeding six months: Provided also if no option is exercised by the member within such period (including the extended period), it shall be deemed that the member has not opted for contribution over wage ceiling and the contributions to the Pension Fund made over the wage ceiling in respect of the member shall be diverted to the Provident Fund account of the member along with interest as declared under the Employees' Provident Funds Scheme from time to time.

14.o T8,os12-o1;,:-;,:6o51;,o2:64o,<<,56o<)4;o01.0$.2014. T8,o,<<,56o4<o68,os12-o1;,:-;,:6o71so6816o7.,.<.o01.0$.2014(o68, ,:1.92:*o591+s,o<4)o>42:6o4=624:o<4)o82*8,)o54:6)2.+624:o<4)o=,:s24: <+:-so71so-,9,6,-.oo

15.o I:o68,o;,1:62;,(o68,o!4:G.9,oS+=),;,oC4+)6o32-,o3,)-256 -16,-o04.10.2016(o;1-,o2:o51s,o6269,-o1s oR.C.oG#8*&o&ndoO*-ers @ers#s o Re?)on&+ o Prov)den* o F#nd o Co'')ss)oner o E'8+o:ees Prov)den*oF#ndoOr?&n)A&*)ono&ndoO*-ers(o64o78258 oC)v)+oA88e&+ No.o;%<.o1001 410015oo,o!016o.,51;,o1ss2*:,-(os,6o1s2-,o68,o5+6o4<< -16,o78258o71so<2E,-o./o68,o-,=1)6;,:6.o

¶16T8,o),9,31:6o=1)1*)1=8s(o1so455+)o2:o68,os12-o>+-*;,:6 ,:+;,)162:*o68,o<156so68,),2:(o.,54;,o,E6)156,-o8,),2:1<6,).o

¶4The appellanttiemployees on the eve of their retirement i.e. sometime in the year 2005 took the plea that the proviso brought in by the amendment of 1996 was not within their knowledge and, therefore, they may be given the benefit thereof, particularly, when the employer's contribution under the Act has been on actual salary and not on the basis of ceiling limit of either Rs.5,000/0 or 6,500/0 per month, as the case may be. This plea was negatived by the Provident Fund Authority on the ground that the proviso visualized a cuttioff date for exercise of option, namely, the date of commencement of Scheme or from the date the salary exceeded the ceiling amount of Rs.5,000/0 or 6,500/0 per month, as may be. As the request of the appellantti employees was subsequent to either of the said dates, the same cannot be acceded to.

¶5Aggrieved the appellanttiemployees moved the High Court under Article 226 of the Constitution. The learned Single Judge decided the Writ petition in favour of the appellanttiemployees making it clear that the decision would not serve as a precedent for the future. The Division Bench reversed the said decision upholding the view of the Provident Fund Authority that under the proviso to Clause 11(3) of the Pension Scheme there was a cuttioff date.

17.oo T8,o),9,31:6o=1)1*)1=8s(o1so455+)o2:o68,os12-o>+-*;,:6 ,:+;,)162:* o 68, o 54:59+s24:s o ;1-, o 68,),2:s(o .,54;, o ,E6)156,- 8,),2:1<6,).o

¶7Clause 11 (3) of the Pension Scheme is in the following terms :

¶11Determination of Pensionable Salary. xxx xxx xxx

(3) The maximum pensionable salary shall be limited to [rupees six thousand and five hundred/Rs.6,500/0] per month. [Provided that if at the option of the employer and employee, contribution paid on salary exceeding [rupees six thousand and five hundred/Rs.6,500/0] per month from the date of commencement of this Scheme or from the date salary exceeds [rupees six thousand and five hundred/Rs.6,500/0] whichever is later, and 8.33 per cent share of the employers thereof is remitted into the Pension Fund, pensionable salary shall be based on such higher salary.]

¶8Reading the proviso, we find that the reference to the date of commencement of the Scheme or the date on which the salary exceeds the ceiling limit are dates from which the option exercised are to be reckoned with for calculation of pensionable salary. The said dates are not cuttioff dates to determine the eligibility of the employertiemployee to indicate their option under the proviso to Clause 11(3) of the Pension Scheme. A somewhat similar view that has been taken by this Court in a matter coming from the Kerala High Court, wherein the Special Leave Petition (C) No.7074 of 2014 filed by the Regional Provident Fund Commissioner was rejected by this Court by order dated 31.03.2016. A beneficial Scheme, in our considered view, ought not to be allowed to be defeated by reference to a cuttioff date, particularly, in a situation where (as in the present case) the employer had deposited 12% of the actual salary and not 12% of the ceiling limit of Rs.5,000/0 or Rs.6,500/0 per month, as the case may be.

¶9A further argument has been made on behalf of the Provident Fund Commissioner that the appellanttiemployees had already exercised their option under paragraph 26(6) of the Employees' Provident Funds Scheme. Paragraph 26(6) is in the following terms:

¶26Classes of employees entitled and required to join the fund xxx xxx xxx (6) Notwithstanding anything contained in this paragraph, an officer not below the rank of an Assistant Provident Fund Commissioner may, on the joint request in writing, of any employee of a factory or other establishment to which this Scheme applies and his employer, enroll such employee as a member or allow him to contribute more than [six thousand five hundred rupees] of his pay per month if he is already a member of the fund and thereupon such employee shall be entitled to the benefits and shall be subject to the conditions of the KAVNEET SINGH fund, provided that the employer gives an undertaking in writing that he shall pay the administrative charges payable and shall comply with all statutory provisions in respect of such employee].

¶10We do not see how exercise of option under paragraph 26 of the Provident Fund Scheme can be construed to estop the employees from exercising a similar option under paragraph 11(3). If both the employer and the employee opt for deposit against the actual salary and not the ceiling amount, exercise of option under paragraph 26 of the Provident Scheme is inevitable. Exercise of the option under paragraph 26(6) is a necessary precursor to the exercise of option under Clause 11(3). Exercise of such option, therefore, would not foreclose the exercise of a further option under Clause 11(3) of the Pension Scheme unless the circumstances warranting such foreclosure are clearly indicated. 1 .o T8,),1<6,)( o 52)5+91) o -16,- o 23.03.2017 o ?A::,E+), o P-3@ .,51;,o2ss+,-o2:o6,);so4<o68,o917o912-o-47:o2: oR.C.G#8*&/so$&se ?s+=)1@o./o),s=4:-,:6oN4.o2.o 1$.o F+)68,)(o1:468,)o52)5+91)o?A::,E+),oP-4@o.,51;,o2ss+,-o2: 54;=921:5,o7268o68,o3,)-256o),:-,),-o2: oR.C.G#8*&/so$&seo;s#8r&<( 78,),2:s(o2:o=1)1*)1=8oN4.o2(o26o71sos=,52<25199/os616,-o6816o2<o68, ,;=94/,,o81so54:6)2.+6,-o4:o82so82*8,)os191)/(o68,:o68,),o2so:4o:,5,ss26/ D+1o1:/os=,52<25o,E,)52s2:*o4<o68,o>42:6o4=624:.o

20.o T8,),1<6,)(o1:468,)o3,)-256o71so;1-,o./o68,oA=,EoC4+)6o2: 51s,o6269,-o1soE'8+o:eesoProv)den*oF#ndoOr?&n)s&*)ono&ndoAno*-er @s.o%#n)+o2#'&roB.o&ndoO*-ers(o),=4)6,-o2:o!0!!o%CCoOn+)neo%C 1"!1(o78,),2:s(o68,o>+-*;,:6o;1-,o./o68,oA=,EoC4+)6o2:oR.C.G#8*&/s $&seo;s#8r&<o71so),26,)16,-.o

21.o I:o6,);so4<o3,)-256o;1-,o./o68,oA=,EoC4+)6o2: o%#n)+ 2#'&roB./so$&seo;s#8r&<o52)5+91)so-16,-o2$.12.2022o?A::,E+),oP-5@( -16,-o25.01.2023o?A::,E+),oP-6@o1:-o-16,-o20.02.2023o?A::,E+),oP-7@ .,51;,o2ss+,-(o78,),2:s(o199o,;=94/,,so7,),o-2),56,-o64o1*12:o,E,)52s, CWP-14622-2023oandoconnectedocases -23-o optionoandoinotheomeantimeotheiropensionsowereoreducedotootheoceiling limit.o

22.o TheoaforeoAnnexuresobecomeoimpugnedoinotheoinstantowrit petitionobearingoNo.oCWP-14622-2023oandootheroconnectedocases. SubmissionsobyotheolearnedoCounseloforotheoEPFO.

23.o After o the o judgment o dated o 04.11.2022 o made o in oSunil B.Kumar's o case o (supra),o the o department o issued o circular o dated

29.12.2022othusoinocomplianceoquaotheodirectionsopassedothereinsobyothe ApexoCourt.oUnderotheosameoCircular,otheoearlierocircularsodated

23.03.2017oandodatedo20.03.2021owereoalsoosuperseded.

¶24Inofactounderobonaofideoimpressionoandoinadvertentomistake theodepartmentoacceptedotheojointooptionsoofotheoemployeesounderopara 11(3)oofotheoschemeoaftero01.09.2014o(2018-2019)oandoalsootheir pensionobecameorevisedobyomistake.oTheyowereohoweveronotoentitledoto pensionoonohigherowages.oTheograntoofobenefitoofohigheropensionowould notoonlyoamountotoopaymentobeingomadeowithoutoanyolegalorightobut wouldoalsoodentotheoprovidentofundowhichoisomeantoandobelongsoonlyoto lowosalaryoemployees.

25.o The o petitioners o were o in o service o and o members o of o the EmployeesoProvidentoFundoOrganizationoandowereodrawingosalaryoin excessoofotheostatutoryowage(s)olimit,owhenotheoamendmentowasonotified byotheoGovernmentoino1996,owherebys,otheyobecameoallowedotooexercise theoappositeojointooption.oHowever,otheopetitioner(s)oneveroexercised theirooptionoduringotheiroserviceoperiod. KAVNEETgSINGH 2025.04.08g15:46 Igattestgtogthegaccuracygand integritygofgthisgdocument CWP146222023 and connected cases 24 

6
2
<+)68,)
+.;266,-
8,),
6816
68,
=,62624:,)?@
51::46
., *)1:6,-
68,
.,:,<26
4<
>42:6
4=624:
,E,)52,-
+:-,)
)4324
64
1)1 ? @
?78258
68,/
<29,-
2:
$@
2:
68,
/,1)
(
78258
847,3,) .,54;,
19),1-/
-,9,6,-
7 , <


$



8,
<2)6
1:-
<4),;46
D+,624:
78258
.,54;,
*,:,)16,-( 2
78,68,)
./
>+-25219
=)4:4+:5,;,:6(
68,
!2*8
4+)6
51:
;1A, 4=,)1623,(
684,
+.61:623,
=)43224:
4<
917B)+9,(
78258
813,
19),1-/ .,,:
-,9,6,-
<)4;
68,
58,;,
2:5,


$


+)68,);4),(
78,68,) 68,
=)43224:
4<
917B)+9,
78258
1),
:47
2:
,E26,:5,(
68+
51:
.,
/,6 156,-
+=4:(
1:-
78,68,)
1:/
=+)=4)6,-
299
.,:,<26
.,54;2:*
*)1:6,-
64 1:/
=,:24:,)
68+
1<6,)
68,
1==426,
=)43224:
5,12:*
64
.,
2: 4=,)1624:(
68+
),D+2),
78,68,)
68,
1;,
51:
.,
4)-,),-
64
., ),543,),-
<)4;
68,
=,:24:,)
54:5,):,-
6
2
,669,-
917
6816
68,
4+)6 51::46
2:6,)=),6
68,
616+64)/
=)43224:
2:
+58
1
;1::,)
78258
74+9-1;4+:6
64
9,*291624:

:
51,
6269,-
1
G )
,
)&



7)
&& ??&>&+/3
),=4)6,-
2:

BB!
%
B6(
68,
!4:G.9,
+=),;,
4+)6

4.,)3,-
68160

IIt is not the duty of the Court either to enlarge the scope of the legislation..... The Court cannot rewrite, recast or reframe the legislation for the very good reason that it has no power to legislate. The power to legislate has not been conferred on the Court. $

8,),<4),(
26
2
54:6,:-,-
6816
68,
=,62624:,)
1),
:46 ,:6269,-
64
82*8,)
=,:24:(
1
68,/
),62),-
.,<4),


$


72684+6 ,E,)522:*
68,
,:>42:,-
>42:6
4=624:
:4)
68,2)
54:6)2.+624:?@
.,51;, ,3,)o-,=4s26,-o2:o68,oP,:s24:oF+:-o68+so4:o68,o82*8,)os191)/o)168,) 68)4+*84+6o68,2)os,)325,o=,)24-.o In,eren$esoo,o*-)soCo#r*.

30.o T8,o>+-*;,:6o=1ss,-o./o68,o!4:G.9,oS+=),;,oC4+)6o2: R.C.G#8*&/so$&seo;s#8r&<o71so),:-,),-o./o1o674oJ+-*,o&,:58os6),:*68 4<o68,o!4:G.9,oS+=),;,oC4+)6.o!47,3,)(o68,o&,:58os6),:*68o4<o68, !4:G.9,oS+=),;,oC4+)6o78258o-,923,),-o68,os+.s,D+,:6o>+-*;,:6(o2: %#n)+o2#'&roB./so$&seo )168,)o.,51;,o54;=)2s,-o4<o68),,o!4:G.9, J+-*,so4<o68,oS+=),;,oC4+)6.oT8,o),9,31:6o54:59+s24:so1so.,51;, ),54)-,-o68,),2:so1),o.4):,o2:o=1)1*)1=8oN4.o44o68,),4<(o=1)1*)1=8 78,),4<o.,54;,so,E6)156,-o8,),2:1<6,).o

¶44We accordingly hold and direct:−

(i) The provisions contained in the notification no. G.S.R. 609(E) dated 22nd August 2014 are legal and valid. So far as present members of the fund are concerned, we have read down certain provisions of the scheme as applicable in their cases and we shall give our findings and directions on these provisions in the subsequent sub−paragraphs.

(ii) Amendment to the pension scheme brought about by the notification no. G.S.R. 609(E) dated 22 nd August 2014 shall apply to the employees of the exempted establishments in the same manner as the employees of the regular establishments. Transfer of funds from the exempted establishments shall be in the manner as we have already directed.

(iii) The employees who had exercised option under the proviso to paragraph 11(3) of the 1995 scheme and continued to be in service as on 1st September 2014, will be guided by the amended provisions of paragraph 11(4) of the pension scheme.

(iv) The members of the scheme, who did not exercise option, as contemplated in the proviso to paragraph 11(3) of the pension scheme (as it was before the 2014 Amendment) would be entitled to exercise option under paragraph 11(4) of the post amendment scheme. Their right to exercise option KAVNEET SINGH 2025.04.08 15:46before 1st September 2014 stands crystalised in the judgment of this Court in the case of R.C. Gupta (supra). The scheme as it stood before 1st September 2014 did not provide for any cut− off date and thus those members shall be entitled to exercise option in terms of paragraph 11(4) of the scheme, as it stands at present. Their exercise of option shall be in the nature of joint options covering pre−amended paragraph 11(3) as also the amended paragraph 11(4) of the pension scheme. There was uncertainty as regards validity of the post amendment scheme, which was quashed by the aforesaid judgments of the three High Courts. Thus, all the employees who did not exercise option but were entitled to do so but could not due to the interpretation on cut−off date by the authorities, ought to be given a further chance to exercise their option. Time to exercise option under paragraph 11(4) of the scheme, under these circumstances, shall stand extended by a further period of four months. We are giving this direction in exercise of our jurisdiction under Article 142 of the Constitution of India. Rest of the requirements as per the amended provision shall be complied with

(v) The employees who had retired prior to 1 st September 2014 without exercising any option under paragraph 11(3) of the pre−amendment scheme have already exited from the membership thereof. They would not be entitled to the benefit of this judgment.

(vi) The employees who have retired before 1st September 2014 upon exercising option under paragraph 11(3) of the 1995 scheme shall be covered by the provisions of the paragraph 11(3) of the pension scheme as it stood prior to the amendment of 2014.

(vii) The requirement of the members to contribute at the rate of 1.16 per cent of their salary to the extent such salary exceeds Rs.15000/− per month as an additional contribution under the amended scheme is held to be ultra vires the provisions of the 1952 Act. But for the reasons already explained above, we suspend operation of this part of our order for a period of six months. We do so to enable the authorities to make adjustments in the scheme so that the additional contribution can be generated from some other legitimate source within the scope of the Act, which could include enhancing the rate of contribution of the employers. We are not speculating on what steps the authorities will take as it would be for the legislature or the framers of the scheme to make necessary amendment. For the aforesaid period of six KAVNEET SINGH months or till such time any amendment is made, whichever is earlier, the employees' contribution shall be as stop gap measure. The said sum shall be adjustable on the basis of alteration to the scheme that may be made.

(viii) We do not find any flaw in altering the basis for computation of pensionable salary.

(ix) We agree with the view taken by the Division Bench in the case of R.C. Gupta (supra) so far as interpretation of the proviso to paragraph 11(3) (pre−amendment) pension scheme is concerned. The fund authorities shall implement the directives contained in the said judgment within a period of eight weeks, subject to our directions contained earlier in this paragraph.

(x) The Contempt Petition (C) Nos.1917−1918 of 2018 and Contempt Petition (C) Nos. 619−620 of 2019 in Civil Appeal Nos. 10013−10014 of 2016 are disposed of in the above terms.

¶31C4:s,D+,:69/( o68, o >+-*;,:6 o =)4:4+:5,- o ./o 68,o 91)*,) &,:58os6),:*68o4<o68,o!4:G.9,oJ+-*,so4<o68,oS+=),;,oC4+)6o2:o%#n)+ 2#'&roB./so$&seo;s#8r&<3 o2<o 43,))+9,so4)o;4-2<2,s(o68,o=),324+s9/ ),:-,),-o3,)-256o2: oR.C.G#8*&/so$&seo;s#8r&<(o 68+so ./o68,o9,ss,) 68,),2:o&,:58os6),:*68o4<o68,o!4:G.9,oJ+-*,so4<o68,oS+=),;,oC4+)6( 68,),./s(o68,o>+-*;,:6o;1-,o2:o2:oR.C.G#8*&/so$&seo;s#8r&<o74+9-o:46 813,o1:/o54;=921.9,o<4)5,.oT8,),<4),(o68,o2:6,)-s,o54:<9256(o2<o1:/( 78258o,;,)*,so2:6,)-s,o68,o=),324+so>+-*;,:6o),:-,),-o2:oR.C.G#8*&/s $&seo;s#8r&<o1:-o68,os+.s,D+,:6o>+-*;,:6o),:-,),-o2:o%#n)+o2#'&r B/so$&seo;s#8r&<3o68+so),D+2),so.,54;2:*o5+99,-o4+6.

32.o I:o68,o>+-*;,:6o),:-,),-o2:oR.C.G#8*&/so$&seo78258o71s 1o>+-*;,:6o-,923,),-o./o1o674oJ+-*,o&,:58os6),:*68o4<o68,o!4:G.9, S+=),;,oC4+)6(o26o.,51;,o=4s6+916,-(o6816o68,o=)432s4o+:-,):,168o=1)1 11o?3@o4<oEPS(o1$$5(o=)432s4o78,),4<o.,54;,so),-,E6)156,-o8,),2:1<6,)( 78,),2:so26o.,54;,so,E=),ss,-(o6816o2<o68,o1==4s26,o>42:6o4=624:o4<o68, KAVNEET SINGH ,;=94/,)o1:-o68,o,;=94/,,(o),s+96so2:o68,o54:6)2.+624:so=12-o4:os191)/ ,E5,,-2:*oRs.o6500B-o=,)o;4:68(o<)4;o68,o-16,o4<o68,o54;;,:5,;,:6o4< 68,os58,;,o4)o<)4;o68,o-16,o68,os191)/o,E5,,-soRs.o6500B-o=,)o;4:68( 78258o,3,)o2so916,)(o68,),+=4:s(o68,o68,),2:o=4s6+91624:so),s=,5623,9/ ),9162:*o64o68,o-16,o78,:o68,o),9,31:6o54:6)2.+624:?s@o2sB1),o;1-,o4)o68, -16,o78,:o68,os191)/o,E5,,-so68,o5,292:*o92;26o54:5,):,-(o68+so1),o:46o64 .,o54:s6)+1.9,o1so68,o5+6o4<<o-16,s.oC4:s,D+,:69/(o26o71so54:59+-,-o2: 68,o3,)-256o?s+=)1@o),:-,),-o./o68,oS+=),;,oC4+)6(o6816os2:5,o68, s58,;,o2so.,:,<25219o64o68,o,;=94/,,s(o68,),./s(o1:/o),<,),:5,o64o1:/ =+)=4)6,-o5+6o4<<o-16,(o)168,)o74+9-o-,<,16o68,o8492s625o=+)=4s,o4<o68, s58,;,(o68+so4.324+s9/o.,:,<25219o64o68,o,;=94/,,s.oAsos#$-3o$o'8+e*e o8ennessoo,o*)'eso(#*o)so+e,*o,oro*-eo$on*r)(#*)on;s<o(e)n?o'&deo)n*o *-eo&88os)*eo,#nd3o)rres8e$*)veoo,o*-eos&+&r:oe9$eed)n?o*-eo$e)+)n? +)')*o$on$erned.oInoo*-ero>ords3o*-eo=o)n*oo8*)ono)so&'en&(+eo*oo(e e9er$)sedo)rres8e$*)veoo,o&n:o8#r8or*edo$#*oo,,od&*e3o*-#sos8&r7ed ,ro'o*-eo&(oveo8os*#+&*)ons.o [Provided that if at the option of the employer and employee, contribution paid on salary exceeding [rupees six thousand and five hundred/Rs.6,500/0] per month from the date of commencement of this Scheme or from the date salary exceeds [rupees six thousand and five hundred/Rs.6,500/0] whichever is later, and 8.33 per cent share of the employers thereof is remitted into the Pension Fund, pensionable salary shall be based on such higher salary.]

¶33T-eo,#r*-erore&son3o&so(e$&'eode+)ne&*edo*-ere)ns3o>&s *-&*o*-ere(:s3o),o:e*o*-eo$#*oo,,od&*eo)so'e*edo&n:oreveren$e3 *-ere(:s3o*-eoe'8+o:ero>-oode8os)*edo1!o8ero$en*oo,o*-eo&$*#&+ s&+&r:o&ndono*o1!oCoo,o*-eo$e)+)n?o+)')*3o(es)deso>)*-o:e*os#$-o& de8os)* o >-en o o*-er>)se o'&: o no* o (e o $onsens#&+3 o >-ere&s3 o *-e $onsens#&+)*:oo,o*-eos&)dode8os)*o(#*o>&so&osine qua none,o*-#so,or CWP146222023 and connected cases 29 *-
$-'
($')?
,$
&
#$-3
:*
*-
,&$*#'
,
*- '8+:
)*+:
8)*)?
!
8
$*
,
*-
&+&:
&
*
! 8
$*
,
*-
$)+)?
+)')*3
&*-
-+)?
>-+')?
$+#*

#+*&*+:
*-(:3
*-
'&:
$$')*&*+:
($'
? )*#&*)3
>-(:3
#(D#*
)$&
)
&+&:

)
*-
$)+)? +)')*/
$$3
'&:
-&883
*
>-)$-

&:
$
'&:
( &)?&(+3
()
>-*
*-
(,)*
'&:
($'
>
* *-
'8+:3
*-#3
($')?
)++
#*
*
*-
*)'*
,
*- '8+:3
>-(:3
*-
(,)$)&+
8#8
,
*-
$-'
>#+ ($'
=**) 5 
#$-3
)*
>&
$+&
*-&*
*-
9$))?
,
&
=)* 8*)
#
8&&?&8-
!6
;6<
,
*-


%$-'3
B"!3
*-#
)
& $&:
8$#
D#&
*-
9$))?;<
,
*-
)&?
8*) #
+&#

; <
,
*-
 %3
BB"3
>-(:3
)*
>&
,#*- $+&
*-&*
),
*-
&)
8*)
)
9$)3
*-(:3
*-
>#+ (

,$+#
,
&:
)?-*3
*
*-
'8+:
&
*-
'8+:3 *
:*
()+&*&++:
9$)
&
,#*-
8*)
#
$+&#

; <
,
*-  %3
BB"3
#+
*-
$)$#'*&$
>&&*)?
#$-
,$+# &
$+&+:
))$&*
-
8))
,
8&&
!6
;6<
,
*-


%$-'3
B"!
&
*-
8))
,
8&&

; <
,
 %3
BB" ($'
9*&$*
-)&,*
1)1

?@
4<
68,

58,;,(
$

"26. Classes of employees entitled and required to join the Fund.

(1) (a) Every employee employed in or in connection with the work of a factory or other establishment to which this Scheme applied, other than a excluded employee, shall be entitled and required to become a member of the Fund from the day this paragraph comes into force in such factory or other establishment.

(b) xxxx

(2) to (5) xxxx

(6) Notwithstanding anything contained in this paragraph, an officer not below the rank of an Assistant Provident Fund Commissioner may, on the joint request in writing of any employee of a factory or other establishment to which this Scheme applies and his employer, enroll such employee as a member or allow him to contribute more than fifteen thousand rupees of his pay per month if he is already a member of the fund and thereupon such employee shall be entitled to the benefits and shall be subject to the conditions of the fund, provided that the employer gives an undertaking in writing that he shall pay the administrative charges payable and shall comply with all statutory provisions in respect of such employee.] P1)1o11o?3@o4<oEPS(o1$$5.

¶11Determination of Pensionable Salary. xxx xxx xxx

(3) The maximum pensionable salary shall be limited to [rupees six thousand and five hundred/Rs.6,500/-] per month. [Provided that if at the option of the employer and employee, contribution paid on salary exceeding [rupees six thousand and five hundred/Rs.6,500/-] per month from the date of commencement of this Scheme or from the date salary exceeds [rupees six thousand and five hundred/Rs.6,500/-] whichever is later, and 8.33 per cent share of the employers thereof is remitted into the Pension Fund, pensionable salary shall be based on such higher salary.]

¶35S2:5,o68,o=)432s4o64o=1)1o11o?3@o4<o68,oEPS(o1$$5o.,51;, KAVNEET SINGH -,9,6,-.oT8,),<4),(o682soC4+)6o:,,-o:46o-,612:o26s,9<o2:o-,6,);2:2:*o68, 54:<9256(o2<o1:/(o78258o81so,;,)*,-o2:6,)-s,o68,o=),324+so>+-*;,:6o1:- 68,os+.s,D+,:6o>+-*;,:6o),:-,),-o./o68,oA=,EoC4+)6.oT8,o),1s4: .,54;,so+:-,)s54),-o2:o68,o<156+;(o6816o2:o68,o=),324+so>+-*;,:6 ),:-,),-o2:oR.C.G#8*&/so$&seo;s#8r&<3o68,o!4:G.9,oS+=),;,oC4+)6o71s -,192:*o7268o68,o+:1;,:-,-oP,:s24:oS58,;,(o1$$5(o78,),1s(o2:o68, s+.s,D+,:6o>+-*;,:6(o68,o68),,oJ+-*,o&,:58o4<o68,o!4:G.9,oS+=),;, C4+)6(o71so-,192:*o7268o68,o1;,:-;,:6o;1-,o2:o68,o/,1)o2014oD+1o2: 68,os12-os58,;,(o78,),./s(o68,o=)432s4o4<o=1)1o11o?3@o4<o68,oEPS(o1$$5 .,51;,o-,9,6,-o1:-o=1)1o11o?4@o71so2:s,)6,-o2:o68,oEPS(o1$$5.oT8, =)432s24:s o 4< o =1)1 o 11 o ?4@ o 4< o 68, o EPS( o 1$$5 o .,54;, o ,E6)156,- 8,),2:1<6,). Clause 11(4) of the EPS, 1995 [(4) The existing members as on the 1st day of September, 2014, who at the option of the employer and employee, had been contributing on salary exceeding six thousand and five hundred rupees per month, may on a fresh option to be exercised jointly by the employer and employee continue to contribute on salary exceeding fifteen thousand rupees per month and the pensionable salary for the existing members who prefer such fresh option shall be based on the higher salary]: Provided that the aforesaid members have to contribute at the rate of 1.16 per cent on salary exceeding fifteen thousand rupees as an additional contribution from and out of the contributions payable by the employees for each month under the provisions of the Act or the rules made thereunder: Provided further that the fresh option shall be exercised by the member within a period of six months from the 1st day of September, 2014: Provided also that the period specified in the second proviso may, on sufficient cause being shown by the member, be extended by the Regional Provident Fund Commissioner for a further period not exceeding six months: Provided also if no option is exercised by the member within such period (including the extended period), it shall be deemed that the member has not opted for contribution over wage ceiling and the contributions to the Pension Fund made over the wage ceiling in respect of the member shall be diverted to the Provident Fund account of the member along with interest as declared under the Employees' KAVNEET SINGH 2025.04.08 15:46Provident Funds Scheme from time to time. CWP-14622-2023oandoconnectedocases -32-o

¶36Consequently, o the o compliable o judgment o on o all o scores, exceptingotheoemployeesoandotheoemployersowhoobecomeogovernedoby theoamendedoschemeoofo2014,othusotootheoextent,othatotheosupra declarations o of o law o become o crystalized o therefroms, o rather o is o the judgmentomadeobyoaothreeoJudgeoBenchoofotheoHon'bleoSupremeoCourt inoSuniloKumaroB'socaseo(supra).o

¶37However,otheomajorityoofotheoemployeesoratheroareoseeking theoapplicabilityoofotheojudgmentopassedoinoR.C.Gupta'socaseo(supra). Therefore,ovis-a-visothoseoemployeesowhooareoseekingotheoapplicability qua o them o vis-a-vis o the o judgment o delivered o in oR.C.Gupta's o case (supra),othereupons,otheirorespectiveoentitlement(s)owouldobeogoverned, nowothusoinotermsoofotheoexpostulationsomadeoinotheosubsequent judgmentodeliveredobyotheothreeojudgeoBenchostrengthoofotheoSupreme CourtoinoSuniloKumaroB.'socaseo(supra).oTheosaidoexpostulationsoof lawoareointeroaliaosummarizedoasounder.

¶38Theoimportoofotheocrystalizationsoofolaw,omadeoinothe subsequentojudgment,odeliveredobyotheothreeoJudgeoBenchostrengthoof theoApexoCourtowhenodoocandidlyoexpostulateothato a)oTheoemployeesowhoohadoexercisedooptionounderotheoprovisooto paragrapho11(3)oofotheo1995oschemeoandocontinuedotoobeoinoserviceoasoono1st Septembero2014,owillobeoguidedobyotheoamendedoprovisionsoofoparagraph 11(4)oofotheopensionoscheme.oAsosuch,otheoimpactoofotheosupraostated expostulation o of o law, o is o that, o those o employees o who o are o after exercisingooptionsoinotermsoofotheoprovisootooparao11(3)oofotheoEPS, st1995,othusohadocontinuedotoobeoinoserviceoaftero1 oSeptember,o2014, KAVNEETgSINGH 2025.04.08g15:46 Igattestgtogthegaccuracygand integritygofgthisgdocument CWP-14622-2023oandoconnectedocases -33-o therebys,otheyowouldobeogovernedobyotheoamendedoprovisions. Resultantlyotherebys,otheoexplicitomandateoofotheosupraostated relevant o conclusion, o as, o drawn o in o the o subsequent o judgment delivered o by o the o three o Judge o Bench o strength o of o the o Hon'ble SupremeoCourt,oisothat,otherebys,oitobecomesoenjoinedothatoforothe employeeoconcernedobecomingoentitledotooseekotheobenefitoofothe amendedoprovisions,oinasmuchoas,oofoparao11(4)oofotheoEPS,o1995, theirsothusobecomingorequiredotoobeocogentlyoestablishothato

i) he/she o had o exercised o option o in o terms o of o the provisootooparao11(3)oofotheoEPS,o1995.o stii)o he/sheowasoinoserviceoasoono1 oSeptember,o2014.

¶39Resultantlyotherebys,oirrespectiveoofotheodeletionoofothe provisoo(supra)owhichohadoearlieroexistedoinotheoEPS,o1995,othrough theoamendingoprovisionsobecomingobroughtoonotheoruleobookoinothe yearo2014,oyetoonotheosupraofactsobecomingocogentlyoestablished, therebys o there o being o continuity o of o application o of o the o option exercised,othusounderotheoprovisootooparagrapho11o(3)oofotheoEPS, 1995,obesidesotheoemployeesoconcerned,oowouldonowobeoguidedoby theoamendedoprovisionsoofoparagrapho11o(4)oofotheopensionoscheme.o

¶40The o further o proposition o of o law o which o becomes crystalizedoinotheosubsequentoverdictodeliveredobyoaothreeoJudge BenchostrengthoofotheoHon'bleoSupremeoCourt,oisothat,oinorespectoof theosurvivingomembersoofotheoscheme,oorothoseowhoohadonot superannuatedo at o theo time o of o coming o into o force o ofo the o 2014 amendedoscheme,othereupons,oifotheyohadoearlieronotoexercised KAVNEETgSINGH 2025.04.08g15:46 Igattestgtogthegaccuracygand integritygofgthisgdocument CWP-14622-2023oandoconnectedocases -34-o optionoinotermsoofotheoprovisootooparagrapho11o(3)oofotheoEPS,o1995, yet,otheyobecameodeclaredotooexerciseooptionounderoparagrapho11o(4) ofotheopostoamendedoscheme.o

¶41Beothatoasoitomay,otheoslightopointoofodifferenceowhichohas emergedointer-seotheopreviousotwooJudgeoBenchostrengthojudgment deliveredoinoR.C.Gupta'socaseo(supra)oandotheosubsequentothreeoJudge Benchostrengthojudgment,odeliveredoinoSuniloKumaroB'socaseo(supra), isoconfined,otootheoexpostulationomadeoinosuboparao(v)oinoparagrapho44 ofotheojudgmentomadeoinoSuniloKumaroB'socaseo(supra),owherebys,oit wasodeclaredothatothoseoemployeesowhoohadoretired,othusopriorotoo1st September,o2014,obutowithoutoexercisingoanyooptionounderoparagrapho11

(3)oofotheopre-amendedoscheme,obesidesohadoalreadyoexitedofromothe membershipothereof,othereupons,otheyowouldonotobeoentitledotoothe benefitoofotheojudgmentopassedoin oR.C.Gupta'socaseo(supra) onor therebysotheyowouldobecomeoentitledotootheopensionoschemeo(amendedo) ofo2014.oo

¶42Beothatoasoitomay,oitohasotoobeoadjudicatedowhetheroper-se therebysoinoabsenceoofoproofoofotheorelevantoingredientsocarriedoinothe hereinafteroreferredoprovisions,owhetherotheoemployeesoconcerned,othus ipsoofactoobecomingodis-entitledotoobecomeotheorecipientsoofotheopension fund.o

¶43Asosuch,otheoimpactoofotheoabove,oisothat,othereowasoa necessityoofoexercisingooptionsounderoparao11o(3)oofotheoEPS,o1995 besidesothereowasoaonecessityoofoproofoemergingothatothereowasono KAVNEETgSINGH 2025.04.08g15:46 Igattestgtogthegaccuracygand integritygofgthisgdocument 349+:61)/o,E262:*so./o1:/o;,;.,)o4<o68,o=,:s24:o<+:-o54:5,):,-(o)168,) <)4;o;,;.,)s82=o68,),4<s.o

¶44T4o68,o4.>,5623,o;2:-o4<o682soC4+)6(o68,o+:-,)92:2:*o4<o68, s+=)1(o2so6816(o4:9/o4:o,32-,:6o=)44<o,;,)*2:*o2:o),s=,56o4<o68,os+=)1 =1)1;,6,)s(oD+1o68,),./so68,o,;=94/,,so54:5,):,-(o68+so74+9-o:46o., ,:6269,-o64o68,o.,:,<26o4<o68,o1;,:-,-o=,:s24:os58,;,o4<o1$$5B2014.o

¶45F+)68,)(o26o2so),9,31:6o64o199+-,o64o1o),5,:6o>+-*;,:6o;1-, ./o68,o!4:G.9,oA=,EoC4+)6o2:o51s,o6269,-o1s oPo>er?r)doRe*)red E'8+o:ees/oAsso$)&*)ono;PREA<o@s.oUn)onoo,oInd)&o&ndoOrs.(o64 78258o1r)*oPe*)*)on;s<o;C)v)+<oNoo;s<.oBFE!0!"o.,51;,o1ss2*:,-.oI:o68, s12-o51s,(ooo68,o=,62624:,)?s@o68,),2:os4+*86o1o),32,7o4<o68,o>+-*;,:6 =1ss,-o./o1o68),,oJ+-*,o&,:58os6),:*68o4<o68,oA=,EoC4+)6o2:o%#n)+ 2#'&roB/so$&seo;s#8r&<.oT8,os12-o7)26o=,62624:o.,51;,o-2s;2ss,-o32-, 4)-,)o-16,-o1$.03.2025.oT8,o4=,)1623,o=1)6o4<o68,os12-o3,)-256o.,54;,s ,E6)156,-o8,),2:1<6,). Go9999 In view of the fact that it is an admitted position that these employees have retired prior to 01.09.2014 & that too without exercising their option. We see no reason to entertain this petition in exercise of our jurisdiction under Article 32 of the Constitution of India."

¶46R,26,)16,-9/(o64o68,o4.>,5623,o1:-o2:s2*86<+9o+:-,)s61:-2:* 4<o682soC4+)6(o68,o-2s-,:6269,;,:6so1so-,591),-o68,),+:-,)s(oD+1o684s, s6784o81-os+=,)1::+16,-o=)24)o64o1 o S,=6,;.,)(o2014(o1:-(o784o81- ,E26,-o<)4;o68,o;,;.,)s82=o4<o68,os58,;,o4)o68,o<+:-(o78,),+=4:(o68,/ 7,),o-,591),-o64o.,o:46o,:6269,-o64o68,o.,:,<26o4<o68,o>+-*;,:6o-,923,),- 2: o%#n)+o2#'&roB/so$&se(o684+*8o2so1)*+,-o./o68,o54+:s,9o<4)o68, EPFO(o64o.,osD+1),9/o166)156,-o32s-1-32so68,o=,62624:,)s(o.+6o68,os12-1)*+;,:6o71))1:6so),>,5624:.

¶47T-eore&sono,oros*&*)n? oso o(e$o'eso?roovedo)no*-e ,&$*#'o*-&*o*-eos&)do&r?#'en*o>o#+do-&veo&o,or')d&(+eo,or$eoon+:3 >-eno*-ereo>&so$o?en*oev)den$eoe9)s*)n?oonore$ord3o'&n),es*&*)n? D#&o*-oseoe'8+o:ees3o>-oos#8er&nn#&*edo(e,oreo1s*o%e8*e'(er3 !0153o*-#so-&do&+soovo+#n*&r)+:oe9)*edo,ro'o*-eo'e'(ers-)8oo,o*-e ,#nd.o.oreover3o)*o-&so*oo(eo&n&+:Aedo>-e*-ero*-oseoe'8+o:ees3o>-o s#8er&nn#&*edo8r)oro*oo1s*o%e8*e'(er3o!0153o(es)desovo+#n*&r)+: e9)*)n?o,ro'o*-eo'e'(ers-)8oo,o*-eos$-e'e3o*-#so-&do&+soodoneoso >)*-o#*oe9er$)s)n?o*-eo=o)n*oo8*)on3o&soenv)s&?edo#ndero8&r&?r&8-11o; <oo,o*-eo8reo&'endedos$-e'eoo,o1BB".o 4 . T8,o),9,31:6o),s=,5623,o,:6269,;,:6?s@o4)o-2s-,:6269,;,:6?s@( 1s o 5),16,- o 1*12:s6 o 68, o ,;=94/,,s o 54:5,):,-( o ),D+2),s o 1 o 59,1) +:-,)s61:-2:*o4<o68,o),9,31:6o54:59+s24:so78258o.,54;,o51))2,-o2:os+. =1)1o?222@o64o?32@o4<o=1)1*)1=8oN4.o44o4<o68,o3,)-256o;1-,o./o68,oA=,E C4+)6o2:o%#n)+o2#'&roB/o$&seo;s#8r&<3o54:59+s24:so78,),4<o.,54;, ),-,E6)156,-o8,),2:1<6,).o

(iii) The employees who had exercised option under the proviso to paragraph 11(3) of the 1995 scheme and continued to be in service as on 1st September 2014, will be guided by the amended provisions of paragraph 11(4) of the pension scheme.

(iv) The members of the scheme, who did not exercise option, as contemplated in the proviso to paragraph 11(3) of the pension scheme (as it was before the 2014 Amendment) would be entitled to exercise option under paragraph 11(4) of the post amendment scheme. Their right to exercise option before 1st September 2014 stands crystalised in the judgment of this Court in the case of R.C. Gupta (supra). The scheme as it stood before 1st September 2014 did not provide for any cut− off date and thus those members shall be entitled to exercise option in terms of paragraph 11(4) of the scheme, as it stands at present. Their exercise of option shall be in the nature of joint options covering pre−amended paragraph 11(3) as also the amended paragraph 11(4) of the pension scheme. There was uncertainty as regards validity of the post amendment scheme, which was quashed by the aforesaid judgments of the three High Courts. Thus, all the employees who did not exercise option but were entitled to do so but could not due to the interpretation on cut−off date by the authorities, ought to be given a further chance to exercise their option. Time to exercise option under paragraph 11(4) of the scheme, under these circumstances, shall stand extended by a further period of four months. We are giving this direction in exercise of our jurisdiction under Article 142 of the Constitution of India. Rest of the requirements as per the amended provision shall be complied with

(v) The employees who had retired prior to 1 st September 2014 without exercising any option under paragraph 11(3) of the pre−amendment scheme have already exited from the membership thereof. They would not be entitled to the benefit of this judgment.

(vi) The employees who have retired before 1st September 2014 upon exercising option under paragraph 11(3) of the 1995 scheme shall be covered by the provisions of the paragraph 11(3) of the pension scheme as it stood prior to the amendment of 2014. 5B. Ao$)r$#'s8e$*ore&d)n?oo,o*-eos#8r&oe9*r&$*edore+ev&n* $on$+#s)ons3 o '&7es o )* o )'')nen*+: o $+e&r3 o *-&* o *-e o ,&$#' o o, s#8er&nn#&*)ons/o*-#soo$$#rr)n?o(e,oreo01.0B.!01"o&ndo*-&*o*oo >)*-o#*o*-eoe9er$)s)n?oo,o*-eoo8*)ono#ndero8&r&o11o; <oo,o*-eo8re4 &'endedos$-e'e3o(es)deso&+soo*-eo,&$*#'oo,o*-eo&88os)*eovo+#n*&r: e9)*)n?so,ro'o*-eo'e'(ers-)8oo,o*-eo,#nd3o(#*o&reone$ess&r)+: en*>)ned o >)*- o e&$- o o*-er. o In o o*-er o >ords3 o *-e o s#8r& o s*&*ed KAVNEET SINGH res8e$*)ve o s#8er&nn#&*)on o &nd o vo+#n*&r: o e9)*)n?s o ,ro' o *-e 'e'(ers-)8oo,o*-eo&88os)*eo,#nd3odooreD#)re3oD#&o(o*-o*-ereo,3 (e$o')n? o $o?en*+: o es*&(+)s-ed3 o *-#s o (: o *-e o e'8+o:er3 o so o *-&* *-ere(:s3o&o$onv)n$)n?o8re')seo$&no(eoere$*ed3o*-&*o&sos#$-o*-eod)s4 en*)*+e'en*;s<ode$+&redo)noo%#n)+o2#'&roB./so$&seoo;s#8r&<o$&no(e de$+&redo*oo(e$o'eo8o)n*ed+:o&**r&$*edov)s4&4v)so*-eoe'8+o:ees. "0. %)n$eo*-ereo)so&no)n*er4+)n7&?eo(e*>eeno*-eo&88os)*e s#8er&nn#&*)onoo$$#rr)n?o(e,oreo01.0B.!015o&ndo*-eovo+#n*&r)+: e9)*)n?so,ro'o*-eo'e'(ers-)8oo,o*-eos$-e'e.oT-ere,ore3o)n)*)&++: *-)soCo#r*o)soreD#)redo*oo(eo&n&+:A)n?3o*-eore+ev&n*o8rov)s)onso&s $&rr)edo)no*-eoE'8+o:eeoProv)den*oF#ndo%$-e'e3o1B"!3o>-ere)ns3 8rov)s)onsoo$$#rore+&*)n?o*oo*-eo'e'(ers-)8oo,o*-eo,#ndo&nd3 >-ere)nso*oo3o*-eo,#ndso8#rs#&n*o*oo*-eoe9er$)s)n?oo,o()+&*er&+ o8*)ons3 o *-#s o en*erEen*ered o )n*o.o T8, o s12-o =)432s24:s o .,54;, ,E6)156,-o8,),2:1<6,). MEMBERSHIP OF THE FUND

¶26Classes of employees entitled and required to join the fund- (1) (a) Every employee employed in or in connection with the work of a factory or other establishment to which this scheme applies, other than an excluded employee, shall be entitled and required to become a member of the Fund from the day this paragraph comes into force in such factory or other establishment.

(b) Every employee employed in or in connection with the work of a factory or other establishment to which this Scheme applies, other than an excluded employee, shall also be entitled and required to become a member of the fund from the day this paragraph comes into force in such factory or other establishment if on the date of such coming into force, such employee is a subscriber to a provident fund maintained in KAVNEET SINGH respect of the factory or other establishment or in respect of any other factory or establishment (to which the Act applies) under the same employer: Provided that where the Scheme applies to a factory or other establishment on the expiry or cancellation of an order of exemption under section 17 of the Act, every employee who but for the exemption would have become and continued as a member of the Fund, shall become a member of the Fund forthwith.

(2) After this paragraph comes into force in a factory or other establishment, every employee employed in or in connection with the work of that factory or establishment, other than an excluded employee, who has not become a member already shall also be entitled and required to become a member of the Fund from the date of joining the factory or establishment.

(3) An excluded employee employed in or in connection with the work of a factory or other establishment, to which this Scheme applies shall, on ceasing to be such an employee, be entitled and required to become a member of the Fund from the date he ceased to be such employee.

(4) On retielection of an employee or a class of employees exempted under paragraph 27 or paragraph 270A to join the Fund or on the expiry or cancellation of an order under that paragraph, every employee shall forthwith become a member thereof.

(5) Every employee who is a member of a private provident fund maintained in respect of an exempted factory or other establishment and who but for exemption would have become and continued as a member of the fund shall, on joining a factory or other establishment to which this Scheme applies, become a member of the fund forthwith.

(6) Notwithstanding anything contained in this paragraph, an officer not below the rank of an Assistant Provident Fund Commissioner may, on the joint request in writing, of any employee of a factory or other establishment to which this KAVNEET SINGH Scheme applies and his employer, enroll such employee as a member or allow him to contribute more than rupees [fifteen thousand rupees of his pay per month if he is already a member of the Fund and thereupon such employee shall be entitled to the benefits and shall be subject to the conditions of the Fund, provided that the employer gives an undertaking in writing that he shall pay the administrative charges payable and shall comply with all statutory provisions in respect of such employee.

¶51I6o2so:46o54:6)43,)6,-o:4)o1),o68,),o1:/o=9,1-2:*so64o68, ,E6,:6(o6816o68,o=,62624:,)so7,),o:46o,:6269,-o64o:4)oD+1o68,2)so3192-9/ 15D+2)2:*o68,o;,;.,)s82=o4<o68,o<+:-s.oN47(o2<o1ss+;2:*9/(o2<o68,),o2s s4;,o54:6,s6o4:o68,o=1)6o4<o68,o),s=4:-,:6s(o6816o68,o,;=94/,,s 54:5,):,-(o-2-o:46o>42:o68,o;,;.,)s82=o4<o68,o<+:-(o78,),<)4;s(o68,/ 7,),o),D+2),-o64o;1A,o1:o,E26o2:o6,);so4<oS,5624:o26oAo4<o68,oEPF S58,;,(o1$52(o=)432s24:so78,),4<o.,54;,o,E6)156,-o8,),2:1<6,). [26-A. Retention of membership – (1) A member of the Fund shall continue to be member until he withdraws under paragraph 69 the amount standing to his credit in the Fund or is covered by a notification of exemption under Section 17 of the Act or an order of exemption under paragraph 27 or paragraph 270A. "!. Ho>ever3o,oro*-eore&sonso*oo(eo&ss)?nedo-ere)n&,*er3o*-e s&)do$on*en*)ono>&soreD#)redo*oo(e$o'eo,or*),)ed3o,ro'o*-e)rs ev)den*+:oneveroo$$#rr)n?o&n:o=o)n*ore')ss)ons3o(e&r)n?o*-eon#&n$e o,o&noo8*)ono(e$o')n?oe9er$)sedo)no*er'soo,o8&r&o!64Aoo,o*-eoEPF %$-e'e3o1B"!.oCon*r&r)+:3o),o)nores8e$*oo,o*-oseoe'8+o:ees/o$er*&)n de8os)*so>ereo'&deo&ndo*-&*o*oo3o>)*-o#*o&n:ode'#reo&*o*-e )ns*&n$e o o, o *-e o e'8+o:ers. o Res#+*&n*+: o *-ere(:s3 o >-en o *-e e'8+o:ers oipso factoo 8er')**ed o *-e o e'8+o:ees o *o o '&7e $on*r)(#*)on;s<oon*oo*-eo,#nd3o&so$on*e'8+&*edo)no8&r&?r&8-o!6 CWP-14622-2023oandoconnectedocases -41-o (supra),otherebys,otheoundemuredomakingsoofotheosaidoremissions thus o at o the o instance o of o the o employees, o thus o into o the o scheme contemplatedoforoallotheorelevantopurposes,oinclusiveoofopension beingotherefromsopayableotootheoemployees,obutoisoanoexplicit manifestationoquaotherebys,othereobeingoaobilateraloco-optingsovis-a-visotheorequisiteoexercisingoofooptionsoinotermsoofotheoprovisootoopara 11o(3)oofotheoEPS,o1995.oTheofurtherocorollaryothereof,oisothat, especiallyowhenonooevidenceoexistsoonorecord,othatotherebysothe employeroalso,oiforequired,othusoalsooremittingointootheorelevantofund itsoproportionateoshareoofocontribution(s)othereofs.o

¶53Resultantlyowhenotherebys,otheosubsequentothreeoJudge BenchoinoitsoverdictomadeoinoSuniloKumaroB.'socaseo(supra),ohas preserved,otoothoseobilateraloco-optees,oyetotheobenefitsoofothe exercising(s)oofotheoappositeoconjointooption,oasocontemplatedoinothe nowodeletedoprovisootooparagrapho11o(3)oofotheopensionoscheme,obut inotermsoofotheoamendment/insertionoofoparao11o(4)oinotheoEPS,o1995 becoming o made. o Consequently, o vis-a-vis o those o employees, o the conditionoembodiedoinotheoconclusiono(supra)ooccurringoinothe verdictodrawnobyotheoApexoCourtoinoSuniloKumaroB.'socaseo(supra), inasmuchoas,othoseoemployeesowhoohadosuperannuatedoprioroto

01.09.2014, o and, o who o had o not o exercised o any o option o under paragrapho11o(3)oofotheopre-amendedoscheme,obesidesoevidentlyohad exitedofromotheomembershipothereof,owherebysotheyowouldonotobe entitledotootheobenefitoofotheosaidojudgment,othusodidorequireofirm tangibleoevidenceoinosupportothereof,obecomingoadducedoonorecord. KAVNEETgSINGH 2025.04.08g15:46 Igattestgtogthegaccuracygand integritygofgthisgdocument CWP-14622-2023oandoconnectedocases -42-o However,otheosaidofirmoevidenceodoesonotoexistoonorecord,otherebys, thereocanobeonooapplicationoofotheosupraoconclusion(s)ovis-a-visothe petitioner(s)oconcerned.o

¶54Moreover,oreiteratedly,osinceoasostatedo(supra),oitobecomes declaredobyothisoCourt,othatoyetoalongwithotheolackoofobilateralooption becomingoexercised,oforotherebysotheosuperannuatedoemployeesobefore theocutooffodateoi.e.o01.09.2014,o obecomingodis-entitled,otoobecome recipientsoofotheosupraoparagraph,oratherodidoalsoorequire,othatotheyowere toobeoevidentlyovoluntarilyoexitingofromotheomembershipoofotheofund. Therefore,oaocircumspectoanalysisoofotheoprovisionsoofoSectiono26Aoof theoEPFoScheme,o1952obutoisonaturallyorequired.

55.o SinceoparagraphoNo.o26,oasoembodiedoinoChapteroIVoofothe EPFoScheme,o1952,odetailsotheoclassesoofoemployeesoentitledotoojoinothe fund. o Resultantly o since o there o is o no o dispute o with o respect o to o the entitlementoofotheopresentoemployeesotoojoinotheofund,oasoenvisagedoin theoEPFoScheme,o o1952.oAsosuch,owhenotheoemployeesoconcerned, became o legitimately o enrolled o as o members o of o the o apposite o fund. Therefore, o the o o consequence o of o the o employees o becoming o validly enrolled,oasomembersoofotheofund,oisothat,owhenoSectiono26-AoofotheoEPF Scheme,o 1995,oprovisions owhereofo becomeo extracted ohereinabove, confersoanoentitlementoquaoanoenrolledomemberoofotheofund,othusoto retainomembershipothereofs,ountiloheowithdrawsounderoparagrapho69 ofotheosaidoScheme,oratherotheoamountostandingocreditedoinohisofundoor isocoveredobyotheonotificationoofoexemptionounderoSectiono17oofotheoAct oroanoorderoofoexemptionounderoparagrapho27ooroparagrapho27-A.o KAVNEETgSINGH 2025.04.08g15:46 Igattestgtogthegaccuracygand integritygofgthisgdocument CWP-14622-2023oandoconnectedocases -43-o

¶56Asosuch,owhenotherebyothereoisoconfermentoofocontinuityoof membershipoofotheofundoconcernedovis-a-visotheoenrolledomember thereof, o thereupons, o unless o evidence o surges o forth, o that o he o had voluntarilyowithdrawn,oasounderlinedoinoparagrapho69o(supra),othusothe amountsostandingotoohisocreditoinotheofundooroheobecameocoveredobyothe notificationoofoexemptionounderoSectiono17oofotheoActooroanoorderoof exemptionounderoparagrapho27ooroparagrapho27-A,othereupons,othe supraoconclusionowasonototoobeoappliedovis-a-visotheopetitioner(s) concerned.

¶57Now,osinceonooevidenceosurgesoforth,othatotheoemployees hadovoluntarilyoexitedofromotheofund,otherebys,otheoargumento(supra) raisedobyotheolearnedocounseloforotheoEPFO,obutobecomesorendered rudderless.oo

¶58Consequently, o when o the o Employees o Pension o Fund, o as envisagedoinoparao3oofotheoEPS,o1995,obecomesotheofinancialocorpus,ofor disbursingotherefromsotheopayableopensionsotootheoemployees.oInosequel, theosaidocreatedofinancialocorpusoforotheorelevantopurpose,othusois naturallyodependentouponotheoacquisitionoofomembershipounderoSection 26oofotheoEPFoScheme,o1952.o

¶59Now,osinceothisoCourtohasoinferred,othatotheopetitioner(s) hereinowereovalidlyoenrolledoasomembersoofotheoEmployee'soPension Fund.oFurthermore,osinceothisoCourtohasohereinaboveoconcluded,othat thereoisocontinuityooforetentionoofomembershipovis-a-visotheoEmployees ProvidentoFundoScheme,ounlessoitobecomesocogentlyoproven,othatothe enrolled o members o of o the o scheme o (supra) o rather o had o voluntarily KAVNEETgSINGH 2025.04.08g15:46 Igattestgtogthegaccuracygand integritygofgthisgdocument CWP-14622-2023oandoconnectedocases -44-o withdrawnoinotermsoofoparagrapho69oofotheoEPFoScheme,o1952,othusothe entireoamountsostandingocreditedoquaohimoinotheoappositeofund.

¶60Sinceoasostatedo(supra),othereoisoprimaofacie,onooapposite voluntaryowithdrawal(s)obyoanyoofotheoemployees,owhoobecameoun-disputedlyoenrolledooasomembersoofotheopensionofund,oasoenvisagedoin parao3oofotheoEPS,o1995,oratherowhenotheosameomayohaveobeen unilaterallyodisbursedovis-a-visothem.o

¶61Asosuch,owhenobyotheomereoipseodixitoofotheoemployer,othey wereoforcedotoountenably,othusounilaterallyoexitofromotheomembershipoof theofund,othusocontraryotootheoenvisagingsomadeoinoSectiono26oofothe EPFoScheme,o1952.oTherefore,otheoargumentoofotheolearnedocounselofor theorespondent,othatotheyohadovalidlyovoluntarilyoexitedofromothe membershipoofotheofund,oand,otherebysotheyowereonotoentitledotoothe benefit o of o the o judgment o (supra), o is o an o argument, o which o requires rejection,oespeciallyowhenootheyohadocontinuedotoouptilotheocomingointo forceoofotheoEPS,o1995,otooretainotheomembershipoofotheofund,oas envisagedoinoSectiono26oofotheoEPFoScheme,o1952,omoreoespecially beforeotheiroretirementotakingoplaceopriorotoo1stoSeptember,o2014.o

¶62Moreover,owhenotheyohadoexercisedotheorequiredojoint optionoasomanifestatedofromotheirsoremittingotheorelevantoamounts,oonto theofunds,owherefroms,opensionowasopayableoinotermsoofotheoemployees pensionofundoasoenvisagedoinoparao3oofotheoEPS,o1995.o

¶63Therefore,otheobenefitoofotheointerpretationo(supra)omadeoby thisoCourt,otootheoconclusion,oasomadeobyotheoApexoCourtoinosuboparao(v) inoparagraphoNo.o44oofoitsoverdictorenderedoinoSuniloKumaroB.'socase KAVNEETgSINGH 2025.04.08g15:46 Igattestgtogthegaccuracygand integritygofgthisgdocument CWP-14622-2023oandoconnectedocases -45-o (supra)o thusowouldoensueotootheoemployees,owhooretiredoprioroto

01.09.2014obutowithoutoexercisingoanyooption,obutoonotheohereinafter countso: a) ifotheoemployeroofosuchoemployeesohadoinotermsoof parao3oofotheoEmployeesoPensionoScheme,o1995,othusowithoutodemure hadopermittedotheoemployeesoconcerned,owhoosuperannuatedobefore

01.09.2014,otoomakeoremittance(s)ointootheorelevantopensionofund, wherebys,oiforequired,othereowasoaoconcomitantonecessityoentailedoupon theoemployerotooalsoomakeoproportionateocontribution(s)ointootheofund whichoalsooasostatedo(supra)oappearsotoohaveobeenodone.o b)o Thoseoemployees,owhoohadoacquiredotheomembership ofotheopensionofund,othroughosubscription(s)otheretosobecomingomade. c) toothoseoemployeesowhoohadonotovoluntaryoexited fromotheopensionofundobutobyotheomereoipseodixitoofotheoemployer,othe latterohadounilaterallyoreleasedotheoentireocontribution(s)orelatingotoothe pensionoofotheoemployees.o

¶64Accordingly,otheorespondentsoconcernedoareodirected,oto,oin termsoofotheosupraointerpretationomadeotootheoconclusions,oasomadeoby theoApexoCourtoinoparagraphoNo.o44oofoitsoverdictorenderedoinoSunil KumaroB.'socaseo(supra)obesidesoinoviewoofotheoparametersomadeoby thisoCourtoinoparagraphoNo.o63,odecideotheoclaim(s)oofoeachoofothe employees,othroughopassingoaospeakingoorder,obutoafterohearingoall affectedoconcerned.o

¶65Theosaidospeakingodecisionobeoensuredotoobeomadeowithinoa periodoofosixoweeksofromotoday.oo KAVNEETgSINGH 2025.04.08g15:46 Igattestgtogthegaccuracygand integritygofgthisgdocument CWP-14622-2023oandoconnectedocases -46-o oFoionaloOrderoofothisoCourto.

¶66In o aftermath, o with o the o direction(s) o and o observation(s) aforesaidotheowritopetition(s)oareodisposedoof.o

¶67Sinceotheomainocasesoitselfohaveobeenodecided,othus,oallothe pendingoapplication(s),oifoany,oalsoostand(s)odisposedoof. o

¶68Aophotocopyoofothisoorderobeoplacedoonotheofilesoofoother connectedocases.o o oooo(SURESHWARoTHAKUR) JUDGEo ooooooooooooooo(H.S.GREWAL)

28.03.2025 JUDGE kavneetosinghooooooo o Whetherospeaking/reasoned : Yes/No Whetheroreportable : Yes/No KAVNEETgSINGH 2025.04.08g15:46 Igattestgtogthegaccuracygand integritygofgthisgdocument