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A. Chandrakumaran Nair vs The Employees Provident Fund ...
2026 Latest Caselaw 185 Ker

Citation : 2026 Latest Caselaw 185 Ker
Judgement Date : 9 January, 2026

[Cites 19, Cited by 0]

Kerala High Court

A. Chandrakumaran Nair vs The Employees Provident Fund ... on 9 January, 2026

RP NO.1181/2025                    1



                                              2026:KER:1218

          IN THE HIGH COURT OF KERALA AT ERNAKULAM

                            PRESENT

  THE HONOURABLE MR.JUSTICE SUSHRUT ARVIND DHARMADHIKARI
                               &
         THE HONOURABLE MR.JUSTICE SYAM KUMAR V.M.
  FRIDAY, THE 9TH DAY OF JANUARY 2026 / 19TH POUSHA, 1947

                     RP NO.1181 OF 2025

        ARISING OUT OF THE JUDGMENT DATED 21.07.2025 IN WA
           NO.852 OF 2022 OF HIGH COURT OF KERALA
REVIEW PETITIONERS/RESPONDENT NOS.1 TO 67:

    1     A.CHANDRAKUMARAN NAIR
          AGED 57 YEARS
          S/O.APPUKUTTAN PILLAI,
          RESIDING AT SREEMANGALAM, FRIENDS LANE,
          MAVELIPURAM SECTOR 4, KAKKANAD;
          ERNAKULAM DISTRICT, PIN - 682030

    2     A. MUHAMMAD SHABEER
          AGED 57 YEARS
          S/O.M.ABDUL RAHIM,
          RESIDING AT FIRDOUS', P.J.ANTONY GROUND ROAD;
          PACHALAM, ERNAKULAM DISTRICT, PIN - 682012

    3     BINI T.I
          AGED 55 YEARS
          D/O.LATE.T.P.ITTAN,
          RESIDING AT KAVANAKKUDY(H), IRINGOLE P.O,
          PERUMBAVOOR, PIN - 683545

    4     JESSY PAUL
          AGED 57 YEARS
          D/O. LATE K.D JOSEPH,
          RESIDING AT KUNDUKULANGARA HOUSE, UNITY STREET,
          ATHEKKAD ROAD, BEHIND TRINITY CONVENT,
          KOLAZHY P.O, THRISSUR, PIN - 680010

    5     DINESH KUMAR .C
          AGED 53 YEARS
 RP NO.1181/2025               2



                                                2026:KER:1218


         S/O.APPU NAIR, RESIDING AT SREENILAYAM,
         KARUKUTTY P.O, ERNAKULAM, PIN - 683576

    6    RAJENDRAN .T
         AGED 51 YEARS
         S/O.THANKAPPAN ACHARY,
         RESIDING AT THANAL, EROOR NORTH P.O,
         THRIPUNITHURA, PIN - 682306

    7    JACOB T. ABRAHAM
         AGED 55 YEARS
         S/O. T.C ABRAHAM,
         RESIDING AT THATTACKAT, GOLDEN NAGAR,
         THOTTAKATTUKARA P.O, ALUVA, PIN - 683108

    8    T.R. GOPALAKRISHNA
         AGED 56 YEARS
         S/O T. RADHAKRISHNA,
         RESIDING AT AMRA116, NEAR AIRMEN SELECTION
         CENTER, KAKKANAD, ERNAKULAM, PIN - 682030

    9    TOMY DEVIS
         AGED 55 YEARS
         S/O.P.V.DEVASSY,
         RESIDING AT PADAYATTI HOUSE, NEAR POST OFFICE,
         KANJOOR P.O., ERNAKULAM, PIN - 683575

   10    SATHEESH KUMAR R. PAI
         AGED 48 YEARS
         S/O.N V RAJAGOPAL,
         RESIDING AT NINDASTALATH HOUSE,
         KUZHUPILLY, AYYAMPILLY P O, PIN - 682501

   11    ABDUL ZALAM M.K
         AGED 56 YEARS
         S/O.KUNJU MOHAMMED,
         RESIDING AT MADATHADTTU HOUSE,
         ASSISSI LANE,ALUVA, PIN - 683101

   12    USHA DEVI T.P
         AGED 50 YEARS
         D/O.G.PRABHAKARAN PILLAI,
         RESIDING AT PADMALAYAM, KOKKOTHAMANGALAM P.O,
         CHERTHALA, PIN - 688523
 RP NO.1181/2025                  3



                                             2026:KER:1218


   13    ABRAHAM JOSEPH
         AGED 50 YEARS
         S/O.O.A JOSEPH,
         RESIDING AT OLESSERIL HOUSE, THONIYIL LANE,
         THOTTAKKATTUKARA P.O ALUVA, PIN - 683108

   14    SIVADASAN HARIDASAN
         AGED 49 YEARS
         S/O.K.G. HARIDASAN,
         RESIDING AT AMBAKATE HOUSE,
         VELUR.P.O, THRISSUR, PIN - 680601

   15    MANU .G
         AGED 47 YEARS
         S/O. K. GOPALAKRISHNA PILLAI,
         RESIDING AT MANGALATH PUTHANVEEDU,
         THRIKKANNAMANGAL, KOTTARAKKARA, PIN - 691506

   16    LENNY SEBASTIAN
         AGED 51 YEARS
         S/O. P.J. SEBASTIAN,
         RESIDING AT PARACKAL HOUSE 93,
         PARACKAL HOUSE, JAWAHAR NAGAR;
         KADAVANTHARA, ERNAKULAM, KERALA, PIN - 682020

   17    BINOJ R
         AGED 48 YEARS
         S/O.RAJAN C.D, RESIDING AT AMBILI NIVAS,
         ANNAMANADA P.O, ANNAMANADA,
         THRISSUR DISTRICT, PIN - 680741

   18    SREEJITH T K
         AGED 50 YEARS
         S/O. T.K KUMARAN, RESIDING AT THOPPIL HOUSE,
         VENGOOR, KIDANGOOR P.O, ANGAMALY, PIN - 683572

   19    PAUL .A. BIJOY
         AGED 44 YEARS
         S/O. M P ANTONY,
         RESIDING AT MANJALY HOUSE, AYROOR P.O,
         ERNAKULAM, PIN - 683579

   20    GIRISH .T
         AGED 52 YEARS
         S/O. PARAMESWARAN .T,
 RP NO.1181/2025               4



                                             2026:KER:1218


         RESIDING AT 108/POORNA, TB NAGAR;
         TB ROAD, NEAR GOVT. HOSPITAL,
         ANGAMALY, PIN - 683572

   21    BILU VARGHESE
         AGED 46 YEARS
         S/O. VARGHESE PAUL, RESIDING AT ARACKAL,
         CHUNDAKKUZHY P.O, ERNAKULAM, PIN - 683546

   22    SINDHU SANTHOSH
         AGED 49 YEARS
         D/O. K. PRABHAKARAN,
         RESIDING AT PADMALAYAM, FLAT NO. 3 D;
         MONASTRY ROAD, ERNAKULAM, PIN - 682011

   23    MANOJ .P. JOSEPH
         AGED 46 YEARS
         S/O.P.J. JOSEPH, SENIOR RESIDING AT PLANKALA
         HOUSE, BAPUJI ROAD, MUVATTUPUZHA P.O,
         PIN - 686661

   24    DEEPOO .S
         AGED 50 YEARS
         S/O.K.N. SAHADEVAN, RESIDING AT 205,
         NATIONAL AVENUE, MANIMALA CROSS ROAD,
         EDAPPALLY, ERNAKULAM, PIN - 682024

   25    SOJAN KOSHY
         AGED 48 YEARS
         S/O.K.K.KOSHY, RESIDING AT KARIMPUMKALAYIL HOUSE,
         MANHATTAN, LAGUNA VILLA, MAROTTICHODU, MATTOOR,
         KERALA, PIN - 683574

   26    P.J. TONY
         AGED 57 YEARS
         S/O. THARIYATH JOHN, RESIDING AT PATHADAN HOUSE,
         EN-125, EAST NAGAR ANGAMALY, PIN - 683572

   27    RAJUMON P.C
         AGED 47 YEARS
         S/O. P.K. CHERIAN,
         RESIDING AT PYNADATH HOUSE, ONNAM MILE,
         PERUMBAVOOR, ERNAKULAM DT, PIN - 683542
 RP NO.1181/2025               5



                                             2026:KER:1218


   28    ABRAHAM ZACHARIAH
         AGED 44 YEARS
         S/O. M.A ZACHARIAH, RESIDING AT MADAVILAYIL (H),
         YMCA ROAD, ATHANI P.O, ERNAKULAM DT, PIN - 683585

   29    SHAJI G.K
         AGED 45 YEARS
         S/O. G. GOPALAN, RESIDING AT FLAT NO.4C,
         CHERUB SKY VILLAS, METRO GARDEN,
         THAIKKATTUKARA P.O, PIN - 683106

   30    PAUL .J. KOCHERIL
         AGED 55 YEARS
         S/O. K.P.JOSEPH, RESIDING AT KOCHERIL HOUSE,
         KUMARAPURAM P.O, ERNAKULAM DT., PIN - 683565

   31    PAVITHRAN .V.P
         AGED 55 YEARS
         S/O. LATE. P. NARAYANA PODUVAL,
         RESIDING AT SREELOKAM, PUTHANTHODU,
         CHENGAMANAD. P O, ERNAKULAM, PIN - 683578

   32    DOMINIC FERNANDEZ
         AGED 49 YEARS
         S/O. LATE JOSEPH FERNANDEZ,
         RESIDING AT "IMMACULATE" (MALIEKAL),
         POPULAR ROAD,VADUTHALA, COCHIN, PIN - 682023

   33    JYOTHI .N
         AGED 47 YEARS
         D/O. I.V. NARAYANAN NAMBIAR, RESIDING AT 3E,
         SKYLINE GATEWAY APARTMENTS, PATHADIPALAM,
         CHANGAMPUZHA NAGAR P.O, ERNAKULAM, PIN - 682033

   34    ANIL KUMAR P.N
         AGED 46 YEARS
         S/O. P.S. NARAYANAN NAIR,
         RESIDING AT PUTHENPURAYIL, ASSAN LANE;
         EDAYAPPURAM ROAD, ALUVA, PIN - 683101

   35    MATHACHAN P.J
         AGED 46 YEARS
         S/O.P.V.JOSEPH,
         RESIDING AT PADAYATTY, KANJOOR, (NEAR CHANGAL
         BRIDGE), THURAVUMKARA P.O, PIN - 683575
 RP NO.1181/2025               6



                                              2026:KER:1218


   36    SAJITH .D
         AGED 45 YEARS
         S/O.T.A. DIVAKARAN,
         RESIDING AT THARANILATH HOUSE,
         MATTOOR POST, KALADY, PIN - 683574

   37    JEEVANAND K. JAMES
         AGED 46 YEARS
         S/O. GEORGE JAMES, RESIDING AT GREEN COTTAGE,
         SOUTH PARAVUR PO, KOCHI, PIN - 682307

   38    SKARIA D. PARACKA
         AGED 46 YEARS
         S/O.P.S.DAVIS, RESIDING AT PARACKA HOUSE,
         KANJOOR P.O, KALADY VIA, PIN - 683575

   39    MINI JACOB
         AGED 47 YEARS
         D/O. K.J.JACOB, RESIDING AT KACHIRAMATTAM (H),
         NETHAJI ROAD, ALUVA, PIN - 683101

   40    KAMALESH PATEL
         AGED 47 YEARS
         S/O. SALIK RAM PATEL, RESIDING AT FLAT NO: 202,
         SIVA APARTMENTS, HAPPY VILLA, HAPPY NAGAR,
         KAKKANAD, COCHIN, PIN - 682037

   41    SANKAR .V
         AGED 46 YEARS
         S/O.LATE. S. VENKITAKRISHNAN,
         RESIDING AT SANKAR NIVAS, NETTAIKKODATH ROAD
         PALARIVATTOM P.O; ERNAKULAM, PIN - 682025

   42    CECIL AUGUSTINE P.A
         AGED 50 YEARS
         S/O.P.N. ALOYSIUS,
         RESIDING AT PADAMATTUMMAL HOUSE, PUTHENTHODU,
         CANAL ROAD, CHENGAMANAD P.O, PIN - 683578

   43    K.P. THANKACHAN
         AGED 58 YEARS
         S/O. K.P. PAULOSE,
         RESIDING AT KUTTAPPILLIL HOUSE,
         KADAMATTAM P.O, ERNAKULAM, PIN - 682311
 RP NO.1181/2025               7



                                             2026:KER:1218


   44    AJIT KUMAR C.V
         AGED 59 YEARS
         S/O. C.V.VIJAYAN, RESIDING AT CHIRAMMAL HOUSE,
         NETAJI ROAD, ALUVA, PIN - 683101

   45    BINDU P. DAS
         AGED 50 YEARS
         W/O.SUNNY JOSEPH MATTATHIL,
         RESIDING AT BELLE VISTA, VETTIKKATT PARAMBU ROAD,
         (OFF V.P MARAKAR ROAD), EDAPPALLY P.O,
         EDAPPALLY TOLL, ERNAKULAM, PIN - 682024

   46    SANTHOSH .S
         AGED 45 YEARS
         S/O.M.R.SAHADEVAN,
         RESIDING AT MAPPILASSERY VELIYIL,
         KANICHUKULANGARA P.O. CHERTHALA,
         ALAPPUZHA, PIN - 688582

   47    MANOJ KUMAR .G
         AGED 47 YEARS
         S/O P GOPALAKRISHNA PANICKER,
         RESIDING AT DEVICHAITHANYAM,
         NEAR KUZHIKKATTU TEMPLE, NEAR NGO FLATS,
         THRIKKAKKARA P.O, PIN - 682021

   48    INDIRA P.K
         AGED 59 YEARS
         D/O. P.V. KRISHNAN, RESIDING AT VELIYATH (H),
         VATTAPARAMBU P O, ANGAMALY, PIN - 683579

   49    M. SURESH
         AGED 60 YEARS
         S/O. A. BALAKRISHNAN, RESIDING AT SREYAS,
         THURUTHISSERY, KARIYAD, MEKAD P O,
         ANGAMAL, PIN - 683589

   50    PAULOSE P.I
         AGED 60 YEARS
         S/O. K. ITTOOP,
         RESIDING AT ALUKKA PUTHUSSERY,
         THURAVOOR P.O, ANGAMALY, PIN - 683572

   51    K.M. JAYACHANDRAN
         AGED 59 YEARS
 RP NO.1181/2025               8



                                             2026:KER:1218


         S/O. LATE. K.MUKUNDAN,
         RESIDING AT 'VAISHNAVAM', PALAKKAPARAMBU,
         HMT COLONY P O, KALAMASSERY,
         ERNAKULAM, PIN - 683503

   52    GEORGE JOSE
         AGED 60 YEARS
         S/O. LATE. V.I. GEORGE,
         RESIDING AT MANAKKATTUSHERIL, EDAVAKODE,
         SREEKARIYAM P O, TRIVANDRUM, PIN - 695017

   53    B.MURALEEDHARAN
         AGED 58 YEARS
         S/O.K.BALAKRISHNAN NAIR,
         RESIDING AT ANJANAM(H), MEKAD P.O,
         THURUTHISSERY, ANGAMALY, PIN - 683589

   54    MOHANDAS M.G
         AGED 61 YEARS
         S/O.GOPALAN NAIR, RESIDING AT SREEVALSAM,
         HMT P.O, KALAMASSERY, PIN - 683503

   55    WILSON .K. ABRAHAM
         AGED 59 YEARS
         S/O.LATE ABRAHAM,
         RESIDING AT KUPPAKKATTIL HOUSE,
         MEMUGHOM, MANEED P.O, PIRAVOM,
         ERNAKULAM, PIN - 686664

   56    AJAYAKUMAR A.P
         AGED 44 YEARS
         S/O. K. PRABHAKARAN,
         RESIDING AT OMKARAM (H), POICKATTUSSERY,
         CHENGAMANADU.PO, ERNAKULAM, PIN - 683578

   57    ALEX C.T
         AGED 57 YEARS
         S/O. THOMAS C.A,
         RESIDING AT CHOORAKULAM (H), PARAYIL NAGAR,
         EAST MEKKAD, MEKKAD P.O, NEDUMBASSERY,
         ALUVA, PIN - 683589

   58    CINI CHACKO .M
         AGED 42 YEARS
         D/O. M.J. CHACKO,
 RP NO.1181/2025               9



                                             2026:KER:1218


         RESIDING AT GRACE VILLA, KALLADAYIL LANE,
         EACHAMUKKU, CSEZ.P.O, KAKKANAD, PIN - 682037

   59    KARUNA .P
         AGED 43 YEARS
         D/O. P.K. KARUNAKARAN,
         RESIDING AT AMBADY HOUSE, DESOM-PURAYAR ROAD,
         DESOM P O, ALUVA, PIN - 683102

   60    RAJU .S.K
         AGED 42 YEARS
         S/O. B. SABU,
         RESIDING AT NEERANJANAM, CRA: 66,
         CHENGAMANAD, ALUVA, PIN - 683578

   61    KHANNA ANTONY
         AGED 43 YEARS
         S/O.A.L.ANTONY,
         RESIDING AT ARIMBUR HOUSE, NELLIKKUNNU,
         THRISSUR EAST P O, PIN - 680005

   62    GINCY .M. PAUL
         AGED 47 YEARS
         W/O.M V KURIAKOSE,
         RESIDING AT MANGALAKADAN HOUSE, MOONAMPARAMBU,
         AZHAKAM P O, ERNAKULAM, PIN - 683577

   63    LATHA K.V
         AGED 55 YEARS
         W/O.SHADANANDAN V.S,
         RESIDING AT HARITHAM, KNRA 95,
         NORTH PARAVUR P.O, ERNAKULAM., PIN - 683513

   64    SREEKALA P.P
         AGED 51 YEARS
         W/O. PRAKASAN K V,
         RESIDING AT SOPANAM, MAIKAD P.O, KARIYAD,
         THIRUVILAMKUNNU, ERNAKULAM, PIN - 683589

   65    SAJI P.I
         AGED 49 YEARS
         S/O.P.A.ITTOOP,
         RESIDING AT PYNADATH (H), MAIKAVE,
         VAPPALASSERY P O, ANGAMALY (VIA), PIN - 683572
 RP NO.1181/2025                            10



                                                            2026:KER:1218


   66         JESSY E.V.
              AGED 48 YEARS, D/O.E.C.VAREED,
              RESIDING AT KOOTTUNGAL (H), KONGOTHRA,
              MAIKKADU P O, ATHANI, PIN - 683589

   67         R.VENKITESWARAN
              AGED 65 YEARS
              S/O.K.RANGANATHAN (LATE),
              RESIDING AT PRANAVAM, (SIVAD COMPOUND) PALA ROAD,
              ETTUMANOOR, KOTTAYAM, KERALA, PIN - 686631

              BY ADVS.
              SRI.R.SANJITH
              SMT.C.S.SINDHU KRISHNAH


RESPONDENTS/APPELLANTS & RESPONDENT NO.68:

       1      THE EMPLOYEES PROVIDENT FUND ORGANIZATION
              REPRESENTED BY THE CHIEF PROVIDENT COMMISSIONER,
              BHAVISHYA NIDHI BHAVAN, 14,
              BHIKAJI CAMA PALACE, NEW DELHI, PIN - 110066

       2      REGIONAL PROVIDENT FUND COMMISSIONER
              THE EMPLOYEES PROVIDENT FUND ORGANIZATION,
              KALOOR, KOCHI, PIN - 682017

       3      THE ASSISTANT PROVIDENT FUND
              COMMISSIONER(ACCOUNTS)
              THE EMPLOYEES PROVIDENT FUND ORGANIZATION,
              KALOOR, KOCHI, PIN - 682017

       4      THE COCHIN INTERNATIONAL AIRPORT LTD
              KOCHI AIRPORT P.O., ERNAKULAM DISTRICT.
              REPRESENTED BY ITS MANAGING DIRECTOR,
              PIN - 683111

              BY ADVS.
              SRI.SAJEEV KUMAR K.GOPAL, SC, R1 TO R3
              SRI.ABEL TOM BENNY, R4


THIS       REVIEW    PETITION     HAVING        BEEN   FINALLY   HEARD   ON
31.10.2025,         THE   COURT    ON      09.01.2026      DELIVERED     THE
FOLLOWING:
 RP NO.1181/2025                       11



                                                         2026:KER:1218



                             ORDER

Dated this the 09th day of January, 2026

Syam Kumar V.M., J.

This Review Petition is filed seeking to review the judgment

dated 21.07.2025 in W.A.No.852 of 2022. Review Petitioners were

respondents 1 to 67 in the said Writ Appeal.

2. The Writ Appeal was filed by respondents 1 to 3

challenging the judgment dated 28.03.2022 of the learned Single

Judge in W.P.(C) No.7801 of 2020 inter alia directing respondents 1

to 3 to encash the DD deposited by the 4th respondent towards

alleged deficiency and arrears and thereafter to issue a letter for

details of the alleged arrears by providing record of the employees

and other registers maintained in the office, including the Employees

Provident Fund numbers assigned to the employees. It was also

directed that after scrutiny of the said documents, if any further

deficiency is found, the EPFO shall send the demand after

undertaking the exercise of computation and shall also take action

as provided under Sections 7Q and 14B of the Employees Provident

2026:KER:1218

Funds and Miscellaneous Provisions Act, 1952 (EPF Act).

3. This Court, had vide the judgment sought to be reviewed,

allowed the Writ Appeal inter alia holding that affecting retrospective

contributions and seeking payment on the said basis has the

propensity to burden the EPFO and to unsettle its actuarial basis. It

was held that determination of the moneys due from the employer

under Section 7A and issuance of an order calling upon the

employer after quantification is a sine qua non for receiving

deficiency or arrears from the employer. It was thus concluded that

in the total absence of legal norms that permit retrospective

coverage, the learned Single Judge had erred in directing the CIAL

to produce a DD for the alleged deficiency of contribution for the

period 1995 to 2003 and in directing the appellants EPFO to encash

the said DD and undertake the computation as envisaged under the

EPF Act.

4. This Review Petition has been filed by the petitioners,

contending that the judgment had errors apparent on the face of the

record and that crucial facts and statutory norms had been

overlooked while rendering the same.

5. Heard Sri.R.Sanjith, Advocate for the Review Petitioners,

2026:KER:1218

Sri.Sajeev Kumar K.Gopal, Advocate for respondents 1 to 3 and

Sri.Benny P.Thomas, Senior Advocate, instructed by Sri.Abel Tom

Benny, Advocate for respondent No.4.

6. The learned counsel for the petitioners submitted that the

judgment sought to be reviewed abounds with errors apparent on

the face of the record. The principal error pointed out is that the

judgment proceeds as if all the Review Petitioners had

superannuated and that they 'were' the employees of CIAL. The said

conclusion arrived at, it is submitted, is factually incorrect since only

a few of the Review Petitioners have retired, and a substantial

number of them are still continuing in service. Reliance is placed on

the judgments in Prantiya Vidhyut Mandal Mazdoor Federation

and others v. Rajasthan State Electricity Board and others

[(1992) 2 SCC 723]; Kerala Minerals and Metals Ltd. v. Regional

Provident Fund Commissioner [2020 (3) KLT 79], Manager,

Wallardie Estate, Idukki v. Regional Provident Fund

Commissioner, Kottayam and another [2020 (3) KHC 194] and

the judgment dated 24.02.2025 of this Court in W.P.(C) No.1932 of

2025, and it is contended that the dictum laid down therein that with

respect to PF contribution and remittance of any shortfall, it is

2026:KER:1218

immaterial whether the beneficiary of such remittance/recovery is

retired or in service. Pointing to the dictum in Jose V. Thomas &

others v. Employees Provident Fund Organisation [2024 SCC

Online Ker 7648], it is contended that to the extent the dictum laid

down therein had not been followed, the judgment sought to be

reviewed is erroneous. It is submitted that the reliance placed on

the dictum in Pawan Hans Ltd. and others v. Aviation

Karmachari Sanghatana and others [2020 (13) SCC 506] in the

judgment sought to be reviewed is erroneous since no 'dictum' as

relied on therein had been laid by the Hon'ble Supreme Court in the

said case. The use of the term 'dictum' while referring to the findings

of the Hon'ble Supreme Court in Pawan Hans Ltd. (supra) it is

submitted, is incorrect since the quote reproduced was only an

interim order of the Supreme Court and not a judgment. Hence, it

could not have been termed as a 'dictum' laid down by the Supreme

Court. The mention in paragraph 3 of the judgment sought to be

reviewed, that the attempt of Review Petitioners 1 to 67 was to

obtain a pension, is incorrect, as it was the Employees Provident

Fund that was sought and not pension.

7. Per contra, the learned counsel for respondents 1 to 3

2026:KER:1218

submitted that the factual error pointed out regarding all the

employees not being retired and a few alone have been retired does

not in any way affect or alter the reasoning stated for allowing the

Writ Appeal. The reference in the judgment to the contention in the

counter affidavit of the EPFO that the attempt of Review Petitioners

1 to 67 was to obtain a pension, is correct, as it was the pension that

follows from being a member of the fund that was aimed at, and it

was not the Employees Provident Fund alone that was sought. No

error had been committed by the court while stating the said

contention of the EPFO as taken in the counter-affidavit. The

learned counsel submitted that all other contentions put forth in the

Review Petition concerned the correctness of the findings and

reasoning in the judgment and no error apparent on the face of the

record is revealed. The attempt is only to reagitate the matter on

merits, and no scope for a review is made out. The learned counsel

thus prayed for the dismissal of the Review Petition.

8. On behalf of the 4th respondent, the Senior Advocate made

submissions in line with those made on behalf of the Review

Petitioners.

9. We have heard both sides in detail and have considered

2026:KER:1218

the contentions put forth. It is to be noted that the circumstances in

which the review jurisdiction is to be exercised are no longer res

integra. Section 114 of the CPC, which is the substantive provision,

deals with the scope of review and states as follows:

"Review:- Subject as aforesaid, any person considering himself aggrieved: (a) by a decree or order from which an appeal is allowed by this Code, but from which no appeal has been preferred; (b) by a decree or order from which no appeal is allowed by this Code; or (c) by a decision on a reference from a Court of Small Causes, may apply for a review of judgment to the court which passed the decree or made the order, and the court may make such order thereon as it thinks fit.

10. The grounds available for filing a review application

against a judgment have been set out in Order XLVII of the CPC in

the following words:

"1. Application for review of judgment -

(1) Any person considering himself aggrieved -

(a) by a decree or order from which an appeal is allowed, but from which no appeal has been preferred,

(b) by a decree or order from which no appeal is allowed, or

(c) by a decision on a reference from a Court of Small Causes, and who, from the discovery of new and important matter or evidence which, after the exercise of due diligence was not within his knowledge or could not be produced by him at the time when the decree was passed or order made, or on account of some mistake or error apparent on the face of the record, or for any other sufficient reason, desires to obtain a review of the decree passed or order made against him, may apply for a review of judgment to the Court which passed the decree or made

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the order.

(2) A party who is not appealing from a decree or Order may apply for a review of judgment notwithstanding the pendency of an appeal by some other party except where the ground of such appeal is common to the applicant and the appellant, or when, being respondent, he can present to the Appellate Court the case on which he applies for the review.

[Explanation-The fact that the decision on a question of law on which the judgment of the Court is based has been reversed or modified by the subsequent decision of a superior Court in any other case, shall not be a ground for the review of such judgment.]

11. The Hon'ble Supreme Court has, in a catena of binding

precedents, held that unless an error apparent on the face of the

record is revealed, a review cannot be maintained. In Col. Avtar

Singh Sekhon v. Union of India and others reported in [1980

Supp SCC 562], the Hon'ble Supreme Court observed that a review

of an earlier order cannot be done unless the court is satisfied that

the material error which is manifest on the face of the order would

result in miscarriage of justice or undermine its soundness. The

observations made are as follows:

"12. A review is not a routine procedure. Here we resolved to hear Shri Kapil at length to remove any feeling that the party has been hurt without being heard. But we cannot review our earlier order unless satisfied that material error, manifest on the face of the order, undermines its soundness or results in miscarriage of justice. In Sow Chandra Kante and Another v. Sheikh Habib reported in (1975) 1 SCC 674, this Court observed :

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"A review of a judgment is a serious step and reluctant resort to it is proper only where a glaring omission or patent mistake or like grave error has crept in earlier by judicial fallibility. The present stage is not a virgin ground but review of an earlier order which has the normal feature of finality." (emphasis added)

12. In Parsion Devi and others v. Sumitri Devi and Others

reported in [(1997) 8 SCC 715], stating that an error that is not

selfevident and the one that has to be detected by the process of

reasoning, cannot be described as an error apparent on the face of

the record for the Court to exercise the powers of review, the

Hon'ble Supreme Court held as under:

"7. It is well settled that review proceedings have to be strictly confined to the ambit and scope of Order 47 Rule 1 CPC.6 Thungabhadra Industries Ltd. v. Govt. of A.P.1 reported in (1964) 5 SCR 174 , this Court opined:

'What, however, we are now concerned with is whether the statement in the order of September 1959 that the case did not involve any substantial question of law is an 'error apparent on the face of the record'. The fact that on the earlier occasion the Court held on an identical state of facts that a substantial question of law arose would not per se be conclusive, for the earlier order itself might be erroneous. Similarly, even if the statement was wrong, it would not follow that it was an 'error apparent on the face of the record', for there is a distinction which is real, though it might not always be capable of exposition, between a mere erroneous decision and a decision which could be characterized as vitiated by 'error apparent'. A review is by no means an appeal in

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disguise whereby an erroneous decision is reheard and corrected, but lies only for patent error.'

8. Again, in Meera Bhanja v. Nirmala Kumari Choudhury reported in (1995) 1 SCC 170, while quoting with approval a passage from Aribam Tuleshwar Sharma v. Aribam Pishak Sharma reported in (1979) 4 SCC 389, this Court once again held that review proceedings are not by way of an appeal and have to be strictly confined to the scope and ambit of Order 47 Rule 1 CPC.

9. Under Order 47 Rule 1 CPC a judgment may be open to review inter alia if there is a mistake or an error apparent on the face of the record. An error which is not self-evident and has to be detected by a process of 6 reasoning, can hardly be said to be an error apparent on the face of the record justifying the court to exercise its power of review under Order 47 Rule 1 CPC. In exercise of this jurisdiction under Order 47 rule 1 CPC it is not permissible for an erroneous decision to be 'reheard and corrected'. A review petition, it must be remembered has a limited purpose and cannot be allowed to be 'an appeal in disguise" [emphasis added]

13. The error referred to under the Rule must be apparent on

the face of the record and not one which has to be searched out. It

is also settled law that in the exercise of review jurisdiction, the

Court cannot re-appreciate the evidence to arrive at a different

conclusion even if two views are possible in a matter. In Kerala

State Electricity Board v. Hitech Electrothermics & Hydropower

Ltd. and others reported in [(2005) 6 SCC 651], the Hon'ble

Supreme Court observed as follows:

"10. ....In a review petition it is not open to this Court to

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reappreciate the evidence and reach a different conclusion, even if that is possible. Learned counsel for the Board at best sought to impress us that the correspondence exchanged between the parties did not support the conclusion reached by this Court. We are afraid such a submission cannot be permitted to be advanced in a review petition. The appreciation of evidence on record is fully within the domain of the appellate court. If on appreciation of the evidence produced, the court records a finding of fact and reaches a conclusion, that conclusion cannot be assailed in a review petition unless it is shown that there is an error apparent on the face of the record or for some reason akin thereto. It has not been contended before us that there is any error apparent on the face of the record. To permit the review petitioner to argue on a question of appreciation of evidence would amount to converting a review petition into an appeal in disguise." (emphasis added)

14. Review Petition cannot thus be used as a pretext to reiterate

previously raised and rejected arguments. A review cannot be an

attempt to reopen the conclusions reached in a judgment. The

scope of review should not be conflated with appellate jurisdiction,

by which a superior court can rectify errors committed by a

subordinate court. This aspect has been elucidated in Jain Studios

Ltd. v. Shin Satellite Public Co. Ltd. reported in [(2006) 5 SCC

501], wherein it was held thus:

"11. So far as the grievance of the applicant on merits is concerned, the learned counsel for the opponent is right in submitting that virtually the applicant seeks the same relief which had been sought at the time of arguing the main matter and had been negatived. Once such a prayer had been refused, no review petition would lie which would

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convert rehearing of the original matter. It is settled law that the power of review cannot be confused with appellate power which enables a superior court to correct all errors committed by a subordinate court. It is not rehearing of an original matter. A repetition of old and overruled argument is not enough to reopen concluded adjudications. The power of review can be exercised with extreme care, caution and circumspection and only in exceptional cases.

12. When a prayer to appoint an arbitrator by the applicant herein had been made at the time when the arbitration petition was heard and was rejected, the same relief cannot be sought by an indirect method by filing a review petition. Such petition, in my opinion, is in the nature of 'second innings' which is impermissible and unwarranted and cannot be granted." (emphasis added)

15. In Kamlesh Verma v. Mayawati and others reported in

[(2013) 8 SCC 320], the Hon'ble Supreme Court, after a detailed

discussion on related precedents, observed that review proceedings

have to be strictly confined to the scope and ambit of Order XLVII

Rule 1, CPC. If the point sought to be raised in the review

application has already been dealt with and answered, parties are

not entitled to challenge the impugned judgment only because an

alternative view is possible. The principles for exercising review

jurisdiction were succinctly summarised in the said case as below:

"20. Thus, in view of the above, the following grounds of review are maintainable as stipulated by the statute:

20.1. When the review will be maintainable:

(i) Discovery of new and important matter or evidence which, after the exercise of due diligence, was not within knowledge of the petitioner or could not be produced by him;

2026:KER:1218

(ii) Mistake or error apparent on the face of the record;

(iii) Any other sufficient reason.

The words "any other sufficient reason" has been interpreted in Chajju Ram v. Neki (AIR 1922 PC 112), and approved by this Court in Moran Mar Basselios Catholicos vs. Most Rev. Mar Poulose Athanasius & Ors. (AIR 1954 SC 526) to mean "a reason sufficient on grounds at least analogous to those specified in the rule". The same principles have been reiterated in Union of India v. Sandur Manganese & Iron Ores Ltd. & Ors reported in (2013) 8 SCC 337, 20.2. When the review will not be maintainable:

(i) A repetition of old and overruled argument is not enough to reopen concluded adjudications.

(ii) Minor mistakes of inconsequential import.

(iii) Review proceedings cannot be equated with the original hearing of the case.

(iv) Review is not maintainable unless the material error, manifest on the face of the order, undermines its soundness or results in miscarriage of justice.

(v) A review is by no means an appeal in disguise whereby an erroneous decision is re-heard and corrected but lies only for patent error.

(vi) The mere possibility of two views on the subject cannot be a ground for review.

(vii) The error apparent on the face of the record should not be an error which has to be fished out and searched.

(viii) The appreciation of evidence on record is fully within the domain of the appellate court, it cannot be permitted to be advanced in the review petition.

(ix) Review is not maintainable when the same relief sought at the time of arguing the main matter had been negatived."

16. In Shri Ram Sahu (Dead) Through LRs and others v.

Vinod Kumar Rawat and others reported in [(2020) SCC Online

2026:KER:1218

SC 896], citing previous decisions and expounding on the scope and

ambit of Section 114 read with Order XLVII Rule 1, the Hon'ble

Supreme Court has observed that Section 114 CPC does not lay

any conditions precedent in exercising the power of review; and nor

does the Section prohibit the Court from exercising its power to

review a decision. However, an order can be reviewed by the Court

only on the grounds prescribed in Order XLVII Rule 1 CPC. The said

power cannot be exercised as an inherent power and nor can

appellate power be exercised in the guise of exercising the power of

review.

17. The Hon'ble Supreme Court in the case of S.Bagirathi

Ammal v. Palani Roman Catholic Mission [(2009) 10 SCC 464]

has held that to seek review, it has to be demonstrated that the

order suffers from an error contemplated under Order XLVII Rule 1

CPC which is apparent on the face of record and not an error which

is to be fished out and searched. A decision or order cannot be

reviewed merely because it is erroneous.

18. Having thus reminded ourselves of the scope of review

jurisdiction, we proceed to consider the contentions put forth.

19. The principal contention put forth by the petitioners is that

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the reference in the judgment that Review Petitioners 1 to 67 have

already superannuated is factually incorrect insofar as only 9 among

them had superannuated, while filing the appeal, and 46 of them

were in service. It is thus contended that this Court had been misled

as regards facts and this error goes to the very root of the reasoning

and the conclusion in the Writ Appeal to the detriment of the Review

Petitioners.

20. We note as pointed out by the learned counsel for the

Review Petitioners, that the statement that all the Review Petitioners

1 to 67 had retired from service, in the judgment sought to be

reviewed, is indeed factually incorrect. References in the judgment

leading to such a conclusion that all Review Petitioners had retired

are thus fit to be corrected. However, the said error, we note, does

not impact the reasoning or conclusion arrived at in the judgment

based on which the Writ Appeal was allowed. The judgment of the

learned Single Judge was set aside, and the Writ Appeal allowed,

specifically noting the other material circumstances as well as

considering the larger legal questions involved. The factual error

pointed out , ie., not all of the employees had retired, does not have

the effect on the reason for the decision or to render a recall of the

2026:KER:1218

entire judgment as sought for by the Review Petitioners. The

reasoning of the judgment, as elaborated in paras 9 to 12 thereof, is

independently valid and stands on its own as no error apparent on

the face of the record has been pointed out with respect to such

reasoning or conclusions.

21. The next contention put forth by the petitioners is that the

finding in the judgment that EPF Act does not provide or

contemplate any retrospective contributions to the provident fund or

the pension fund, is erroneous and contrary to statutory provisions

and precedents. To buttress the said contentions, reliance is placed

on the 'EPF joining application form' and upon the statement therein

which reads as "Incorporate only if retrospective coverage is

desired." Reliance is also seen to be placed on precedents in this

respect and it has been contended that the issue of retrospective

contribution has been specifically addressed therein. The said

contentions in the Review Petition, in effect challenges the

correctness of the findings arrived at in para 12 of the judgment,

wherein it has been discussed and specifically concluded that the

purported reliance placed on the statement in EPF joining

application is bound to fail for the reasons elaborated therein. It is

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trite from the precedents discussed above, that error, if any, in the

judgment or an alternate point of view based on facts, if sought to be

challenged, ought to be raised in an appeal and cannot lead to the

filing of a review. The said ground for review hence cannot be

accepted.

22. The next ground on which the review has been sought

relates to the conclusions in para 9 and para 10 of the judgment

regarding retrospective contribution. It is contended that the

judgment had overlooked the fact that CIAL (Employer) had paid a

sum of Rs.78.14 lakhs as against the employers contribution

shortfall of Rs.13.24 lakhs and hence the claim of the EPFO

regarding actuarial benefit does not hold water. It is further

contended in review that the findings of the court are in stark

contradiction to the objective of the scheme of the EPF Act as well

as contrary to the various binding decisions in this regard. In addition

to the fact that the above contention cannot be a basis to sustain a

Review Petition, the judgment sought to be reviewed had concluded

with detailed reasoning that the employer cannot contribute

retrospectively to the pension fund more than statutory limits just to

derive benefits which were not available to the members when the

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contribution was limited to statutory wages. As laid down in the

precedents discussed above, the correctness of the said finding may

be open to appeal and no review can be maintained to challenge the

correctness.

23. Review is also sought, stating that this Court ought to

have at least fixed a time to prevent further delay and injustice to the

Review Petitioners, as the interest of justice required the same. It is

also contended that since CIAL had remitted the defaulted short fall

amount towards the provident fund, after a lot of office procedures

and with approval of the board, and if the amount deposited by CIAL

is returned, then it is doubtful whether the amount would be paid

back if and when the said amount becomes payable to the PF

amount. The above reasons also do not constitute a ground on

which a review could be maintained and it is trite that a review

sought on such reasons cannot be sustained.

24. Thus on perusal of the record and in the light of the

judgments passed in the case of S.Bagirathi Ammal (supra), other

than those mentioned above, no error apparent on the face of the

record warranting recalling of the judgment in the Writ Appeal has

been pointed out or revealed. The grounds raised in the Review

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Petition predominantly seek to re-appreciate the contentions and to

arrive at a different conclusion than the one already arrived at. Even

if two views are possible in a matter this Court cannot, in review,

engage in such re appreciation as sought for.

In view of the above, the prayer for recalling the judgment is

declined. The judgment dated 21.07.2025 in W.A.No.852 of 2022

shall stand modified to the limited extent of correcting the references

therein that all the Review Petitioners (Respondents 1 to 67 in the

W.A.) have already superannuated and have received the

emoluments that follow without demur. The statement in paras 2 and

9 to the said extent shall specifically stand modified, and the latter

would read as follows:

"......Further few among the respondents 1 to 67 have already

superannuated and have received the due emoluments.

Except to the above extent, no correction is warranted in the

judgment sought to be reviewed. All other contentions raised in the

Review Petition being mere reiteration of the earlier contentions, are

unsustainable in a Review Petition. The prayer for recalling the

judgment dated 21.07.2025 in Writ Appeal No.852 of 2022 is

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declined and the Review Petition is disposed of modifying the said

judgment to the limited extent mentioned above.

Sd/-

SUSHRUT ARVIND DHARMADHIKARI JUDGE

Sd/-

SYAM KUMAR V.M. JUDGE csl

 
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