Caledonian Jute & Industries Ltd. vs Union of India
Whether paragraph 27AA read with Appendix A(7)&(9) of the Employees Provident Fund Scheme, 1952 can be imposed on establishments exempted under Section 17 of the Employees Provident Fund & Miscellaneous Provisions Act, 1952 --- Held: No, the amendment of the statutory scheme cannot impose obligations on exempted establishments; the proper course is to cancel the exemption or impose additional conditions in the exemption notification.
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