Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 – Section 7A, 7B, 7C, 7D, 7J – This case involves a suit (O.S.No. 2585 of 2004) filed by NEPC Airlines, NEPC Textiles Ltd., and NEPC Tea Garden seeking a permanent injunction against the Commissioner, Provident Fund Organisation, to restrain them from recovering Rs. 90 lakhs as employer and employee contributions.
The plaintiffs argued that a Central Government notification dated 22.03.2001 exempted aircraft and airlines owned by the Central and State Governments from the Provident Fund Act from 01.04.2001, implying that prior to this date, they were not covered.