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Ishwar Singh And Ors vs Union Of India And Ors
2025 Latest Caselaw 3816 P&H

Citation : 2025 Latest Caselaw 3816 P&H
Judgement Date : 28 March, 2025

Punjab-Haryana High Court

Ishwar Singh And Ors vs Union Of India And Ors on 28 March, 2025

Author: Sureshwar Thakur
Bench: Sureshwar Thakur
                            Neutral Citation No:=2025:PHHC:044017-DB

CWP-14622-2023 and connected cases                                -1-




     IN THE HIGH COURT OF PUNJAB & HARYANA
                  AT CHANDIGARH.

                                         Reserved on: 18.03.2025
                                         Pronounced on: 28.03.2025


Sr. No.    Case Number                        Title of the case
    1.    CWP-14622-2023 EMPLOYEES PROVIDENT FUND
                         PENSIONERS           WELFARE
                         ASSOCIATION Vs UNION OF INDIA
                         AND ORS
    2.    CWP-1714-2015       EMPLOYEES JOINT ACTION AND
                              ORS Vs UNION OF INDIA AND ORS
    3.    CWP-18073-2015 TARSEM CHAND & ORS Vs UNION
                         OF INDIA & ORS
    4.    CWP-20625-2016 AMARJIT SINGH Vs UNION OF
                         INDIA AND ORS.
    5.    CWP-37894-2018 PARMJEET SINGH AND OTHERS Vs
                         UNION OF INDIA AND OTHERS
    6.    CWP-29491-2018 JARNAIL SINGH AND ORS. Vs
                         UNION OF INDIA AND OTHERS
    7.    CWP-33493-2018 SEWA SINGH Vs UNION OF INDIA
                         AND ORS
    8.    CWP-22944-2017 FOOD CORPORATION OF INDIA
                         RETIRED EMPLOYEES WELFARE
                         ASSOCIATION Vs UNION OF INDIA
                         AND OTHERS
    9.    CWP-28716-2019 NARESH PAL AND ORS Vs STATE
                         OF HARYANA AND ORS
    10. CWP-34412-2019 SUSHANT KUMAR MITTAL AND
                       ORS Vs UNION OF INDIA AND ORS
    11.   CWP-34287-2019 MAHABIR SINGH AND OTHERS Vs
                         STATE OF HARYANA AND OTHERS
    12. CWP-20371-2023 KALYAN SINGH GULERIA AND
                       ANR. Vs UNION OF INDIA AND ORS.
    13. CWP-20145-2023 KARNAIL SINGH AND ANOTHER Vs
                       UNION OF INDIA AND OTHERS
    14. CWP-25246-2023 SUNIL JAND AND ORS Vs UNION
                       OF INDIA AND OTHERS
    15.   CWP-5764-2024       RAMESH GAUR Vs EMPLOYEE
                              PROVIDENT FUND ORGANIZATION
                              AND OTHERS


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    16.   CWP-29117-2023 ASHOK   KUMAR     GUPTA Vs
                         EMPLOYEE PROVIDENT FUND
                         ORGANIZATION AND OTHERS
    17. CWP-24628-2023 KISHAN SINGH Vs UNION OF INDIA
                       AND ORS.
    18. CWP-17710-2023 EPF   PENSIONERS     WELFARE
                       ASSOCIATION Vs UNION OF INDIA
                       AND ORS
    19. CWP-18442-2023 SHASHI PRABHA AND OTHERS Vs
                       UNION OF INDIA AND OTHERS
    20. CWP-18564-2023 MANGA RAM Vs EMPLOYEE
                       PROVIDENT FUND ORGANIZATION
                       AND ORS.
    21. CWP-18524-2023 RATI RAM AND ANOTHER                            Vs
                       UNION OF INDIA AND OTHERS
    22. CWP-20003-2023 RAKESH WALIA Vs EMPLOYEES
                       PROVIDENT FUND ORGANIZATION
                       AND ORS
    23.   CWP-2834-2024       KISHAN SINGH AND ORS Vs UNION
                              OF INDIA AND ORS
    24.   CWP-4899-2024       EPF   PENSIONERS     WELFARE
                              ASSOCIATION Vs UNION OF INDIA
                              AND OTHERS
    25. CWP-12647-2023 SANTOSH GUPTA Vs UNION OF
                       INDIA AND OTHERS
    26. CWP-20198-2023 MANMOHAN WALIA AND OTHERS
                       Vs UNION OF INDIA AND OTHERS
    27. CWP-10171-2024 RAVITA SODHI Vs UNION OF INDIA
                       AND OTHERS
    28. CWP-15151-2023 SATISH KUMAR ARORA AND ORS.
                       Vs UNION OF INDIA AND ORS.
    29.   CWP-689-2024        BASU RAM AND ANR. Vs UNION OF
                              INDIA AND ORS.
    30. CWP-18574-2023 SOM PARKASH AND ANR.                            Vs
                       UNION OF INDIA AND OTHERS
    31.   CWP-6179-2024       JAGTAR SINGH AND ANR                     Vs
                              UNION OF INDIA AND OTHERS
    32. CWP-22425-2023 SUKHCHAIN SINGH DHILLON Vs
                       UNION OF INDIA AND OTHERS
    33.   CWP-11452-2023 KRISHAN GOPAL SAINI AND ORS
                         Vs EMPLOYEE PROVIDENT FUND
                         ORGANIZATION AND ORS



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    34. CWP-19088-2023 CHAMPAT RAI PANESAR AND
                       OTHERS Vs UNION OF INDIA AND
                       OTHERS
    35. CWP-14235-2023 BALDEV SINGH AND ORS. Vs
                       UNION OF INDIA AND ORS.
    36.   CWP-21183-2023 ISHWAR DAYAL AGGARWAL Vs
                         UNION OF INDIA AND OTHERS
    37. CWP-14373-2023 BIHARI LAL BANSAL AND OTHERS
                       Vs UNION OF INDIA AND OTHERS
    38.   CWP-1659-2024       NARAIN DASS SHARMA Vs UNION
                              OF INDIA AND ORS
    39. CWP-19105-2023 PARDIP KAPOOR Vs UNION OF
                       INDIA AND OTHERS
    40. CWP-23162-2023 MANOHAR LAL VERMA Vs UNION
                       OF INDIA AND OTHERS
    41.   CWP-1589-2024       BALBIR SINGH AND ANOTHER Vs
                              UNION OF INDIA AND OTHERS
    42. CWP-19209-2023 DEEPAK KUMAR PAHUJA                             Vs
                       UNION OF INDIA AND OTHERS
    43. CWP-22354-2023 ASHOK MEHTA Vs UNION OF INDIA
                       AND OTHERS
    44. CWP-19390-2023 SANDHYA RANI Vs UNION OF
                       INDIA AND OTHERS
    45.   CWP-1589-2025       BIRMATI Vs UNION OF INDIA AND
                              OTHERS
    46.   CWP-18756-2011 EMPLOYEES JOINT COMMITTEE &
                         ORS. Vs UNION OF INDIA & ORS.
    47. CWP-23162-2024 SUDARSHAN DEVI Vs EMPLOYEE
                       PROVIDENT FUND ORG. AND
                       OTHERS
    48. CWP-30126-2024 DR. RAJ KRISHAN GUPTA Vs
                       EMPLOYEES PROVIDENT FUND
                       ORGANISATION AND ANR
    49.   CWP-11997-2024 SUKHDEV SINGH AND OTHERS Vs
                         UNION OF INDIA AND OTHERS
    50. CWP-10910-2024 GURDEV SINGH AND OTHERS Vs
                       EMPLOYEES PROVIDENT FUND
                       ORGANISATION AND ANOTHER
    51.   CWP-7560-2024       RAKESH KUMAR NANGIA                      Vs
                              UNION OF INDIA AND OTHERS
    52. CWP-30131-2024 RAM    JANAM    PANDEY Vs
                       EMPLOYEES PROVIDENT FUND
                       ORGANISATION AND ANR

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    53. CWP-12132-2024 SAVITA VERMA                   Vs   UOI     AND
                       OTHERS
    54. CWP-19248-2024 GURDAS RAM Vs UNION OF INDIA
                       AND OTHERS
    55. CWP-13560-2024 CHANCHAL BEHL Vs EMPLOYEE
                       PROVIDENT FUND ORGANIZATION
                       AND ORS
    56. CWP-33980-2024 HARI SINGH CHAUHAN AND
                       OTHERS     Vs    EMPLOYEES
                       PROVIDENT FUND ORGANISATION
                       AND ANOTHER
    57.   CWP-11646-2017 NAVTEJ KUMAR & ORS Vs UNION
                         OF INDIA & ORS
    58.   CWP-9316-2017       BALJIT SINGH AND ORS Vs UNION
                              OF INDIA AND ORS
    59.   CWP-7955-2019       FOOD CORPORATION OF INDIA Vs
                              UNION OF INDIA AND OHTERS
    60.   CWP-3329-2017       GURSKANDER SINGH & OTHERS
                              Vs STATE OF PUNJAB AND OTHERS
    61. CWP-10049-2017 PARLAD RAI AND ORS Vs UNION
                       OF INDIA AND ORS
    62. CWP-25445-2016 CHARANJIT SINGH GILL AND ORS
                       Vs UNION OF INDIA AND ORS.
    63. CWP-15809-2017 YOGINDER SINGH AND ORS Vs
                       UNION OF INDIA AND ORS
    64. CWP-25528-2016 VARINDER KUMAR & ORS. Vs
                       UNION OF INDIA & ORS.
    65.   CWP-6660-2017       BALWINDER SINGH AND OTHERS
                              Vs UNION OF INDIA AND OTHERS
    66.   CWP-9796-2018       SIRSA DISTRICT CENTRAL COOP.
                              BANK EMPLOYEES ASSOCIATION
                              Vs UNION OF INDIA & ORS
    67.   CWP-3138-2020       RAJINDER SINGH AND ORS Vs
                              UNION OF INDIA AND ORS
    68. CWP-31356-2019 FOOD CORPORATION OF INDIA Vs
                       UNION OF INDIA AND OTHERS
    69.   CWP-3139-2020       ISHWAR CHAND AND ORS Vs
                              UNION OF INDIA AND ORS
    70.   CWP-838-2020        BALBIR SINGH DHULL AND
                              OTHERS Vs UNION OF INDIA AND
                              OTHERS
    71. CWP-18546-2012 KALA SINGH & PRS Vs UNION OF
                       INDIA & ORS

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    72.   CWP-3158-2020       KARNAIL SINGH AND ORS Vs
                              UNION OF INDIA AND ORS
    73.   CWP-2394-2020       ISHWAR SINGH AND ORS Vs UNION
                              OF INDIA AND ORS
    74.   CWP-907-2020        AMBALA CENTRAL COOPERATIVE
                              BANK LTD Vs UNION OF INDIA
                              AND OTHERS
    75. CWP-32023-2019 KULWANT SINGH AND OTHERS Vs
                       UNION OF INDIA AND OTHERS
    76.   CWP-3069-2020       THE   PANCHKULA     CENTRAL
                              COOPERATIVE BANK LTD RETIRED
                              EMPLOYEES        FEDERATION,
                              PANCHKULA Vs UNION OF INDIA
                              AND OTHERS
    77.   CWP-2995-2020       KULVINDER SINGH AND ORS Vs
                              UNION OF INDIA AND ORS
    78.   CWP-650-2021        ANUP SINGH AND OTHERS Vs
                              UNION OF INDIA AND OTHERS
    79. CWP-21631-2020 RAM KUMAR AND OTHERS Vs
                       UNION OF INDIA AND OTHERS
    80.   CWP-1468-2021       RAJENDER KUMAR AND OTHERS
                              Vs UNION OF INDIA AND OTHERS
    81.   CWP-1491-2021       DHANPAT SHARMA AND OTHERS
                              Vs UNION OF INDIA AND OTHERS
    82. CWP-26928-2022 AMI CHAND AND OTHERS Vs
                       STATE OF PUNJAB AND OTHERS
    83. CWP-15625-2022 NIRMAIL SINGH Vs PUNJAB WATER
                       RESOURCES AND DEVELOPMENT
                       CORPORATION LTD AND OTHERS
    84.   CWP-5058-2018       FOOD CORPORATION OF INDIA
                              RETIRED EMPLOYEES WELFARE
                              ASSOCIATION Vs UNION OF INDIA
                              AND ORS
    85. CWP-21320-2017 KAKA SINGH AND ORS Vs STATE
                       OF PUNJAB & ANR
    86.   CWP-2945-2021       RAJINDER KUMAR AND OTHERS
                              Vs UNION OF INDIA AND OTHERS
    87.   CWP-4075-2021       KULWANT SINGH AND ANR Vs
                              UNION OF INDIA AND OTHERS
    88. CWP-21690-2020 RISHI RAM AND OTHERS Vs UNION
                       OF INIDA AND OTHERS
    89.   CWP-4072-2021       SUNDER DASS AND ORS Vs UNION
                              OF INDIA AND ORS


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    90.   CWP-562-2021        SHREE BHAGWAN TYAGI AND
                              OTHERS Vs UNION OF INDIA AND
                              OTHERS
    91.   CWP-498-2021        AMAR JEET TAKKAR AND OTHERS
                              Vs UNION OF INDIA AND OTHERS
    92.   CWP-1277-2021       KISHAN CHAND AND OTHERS Vs
                              UNION OF INDIA AND OTHERS
    93.   CWP-1505-2021       RAM KUMAR AND ORS Vs UNION
                              OF INDIA AND OTHERS
    94.   CWP-9362-2023       SUSHIL SINGLA Vs CENTRAL
                              PROVIDENT             FUND
                              COMMISSIONER AND ORS.
    95. CWP-10977-2023 CHAMAN LAL BANSAL AND
                       OTHERS Vs UNION OF INDIA AND
                       OTHERS
    96. CWP-13838-2023 ASHOK MADAAN AND ORS Vs
                       UNION OF INDIA AND ORS
    97. CWP-13930-2023 SHIV KUMAR SHARMA AND ORS
                       Vs UNION OF INDIA AND ORS
    98. CWP-12584-2023 BIR BHAN VERMA AND OTHERS Vs
                       UNION OF INDIA AND OTHERS
    99. CWP-12871-2023 SHAKTI SHARAN GAUTAM AND
                       ORS. Vs UNION OF INDIA AND ORS.
   100. CWP-14649-2023 SHYAM KUMAR KALIA AND
                       OTHERS Vs UNION OF INDIA AND
                       OTHERS
   101. CWP-14346-2023 KARNAIL SINGH AND OTHERS Vs
                       UNION OF INDIA AND OTHERS
   102. CWP-13063-2023 ASHOK GUPTA AND ORS. Vs UNION
                       OF INIDA AND OTHERS
   103. CWP-14270-2023 RATTAN   SINGH   SAINI   AND
                       OTHERS Vs UNION OF INDIA AND
                       OTHERS
   104. CWP-13145-2023 SEWA SINGH ARYA AND OTHERS
                       Vs UNION OF INDIA AND OTHERS
   105. CWP-14672-2023 SURINDER KUMAR AND OTHERS
                       Vs UNION OF INDIA AND ORS.
   106. CWP-14258-2023 YASWANT SINGH AND OTHERS Vs
                       EMPLOYEE PROVIDENT FUND
                       ORGANIZATION AND OTHERS
   107. CWP-14609-2023 BALWINDER SINGH AND OTHERS
                       Vs UNION OF INDIA AND OTHERS



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CWP-14622-2023 and connected cases                            -7-




   108. CWP-14725-2023 TEJ PAL AND OTHERS Vs UNION OF
                       INDIA AND OTHERS
   109. CWP-15376-2023 AJAY GUPTA AND ORS Vs UNION
                       OF INDIA AND ORS
   110. CWP-15053-2023 ISHWAR CHANDER Vs UNION OF
                       INDIA AND OTHERS
   111. CWP-15101-2023 PUNSUP    RETIRED    MULAZAM
                       WELFARE ASSOCIATION PUNJAB
                       AND ORS. Vs UNION OF INDIA AND
                       ORS.
   112. CWP-17169-2023 NARINDER KUMAR BOGRA AND
                       OTHERS Vs UNION OF INDIA AND
                       OTHERS
   113. CWP-15895-2023 RAVINDER KUMAR AND ORS Vs
                       UNION OF INDIA AND ORS
   114. CWP-15979-2023 JAGAT PAL AND OTHERS Vs UNION
                       OF INDIA AND OTHERS
   115. CWP-15417-2023 RANJIT SINGH CHEEMA AND
                       OTHERS Vs UNION OF INDIA AND
                       OTHERS
   116. CWP-16485-2023 GURDIP KUMAR SHARMA                              Vs
                       UNION OF INDIA AND ORS.
   117. CWP-17071-2023 JANG BAHADUR SINGH AND
                       OTHERS Vs UNION OF INDIA AND
                       OTHERS
   118. CWP-17572-2023 CHANDER MOHAN SHARMA AND
                       ANOTHER Vs UNION OF INDIA AND
                       OTHERS
   119. CWP-16599-2023 SHYAM SUNDER SHARMA AND
                       ANR Vs UNION OF INDIA AND
                       OTHERS

CORAM:      HON'BLE MR. JUSTICE SURESHWAR THAKUR
            HON'BLE MR. JUSTICE H.S.GREWAL

Argued by: Mr. Jaiveer Yadav, Sr. Advocate with
           Ms. Parul, Advocate and
           Mr. Aman Gautam, Advocate and
           Mr. Tarun Yadav, Advocate for the petitioners
           in CWP-25445-2016, CWP-10049-2017 &
           CWP-29491-2018.

            Mr. D.S. Patwalia, Sr. Advocate with
            Mr. Gauravjit S. Patwalia, Advocate,
            Mr. Aayush Gupta, Advocate and
            Ms.Lagan Kaur Sidhu, Advocate

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CWP-14622-2023 and connected cases                            -8-




          Ms. Sehar Navjeet Singh, Advocate for the petitioner(s)
          in CWP-14622-2023 and CWP-17572-2023.

          Mr. Jagdeep Jaswar, Advocate for the petitioner(s)
          in CWP-14258-2023 & CWP-18756-2011.

          Mr. Amit Sharma (Kanav), Advocate,
          Mr. Ajay Sharma, Advocate and
          Mr. Deepankur Sharma, Advocate for the petitioners
          in CWP-18546-2012, CWP-7955-2019, CWP-25445-
          2016, CWP-14235-2023, CWP-14346-2023, CWP-
          4725-2023 and CWP-12584-2023.

          Ms. Anusha Jain, Advocate and
          Mr. Sushil Jain, Advocate for the petitioners in
          CWP-1659-2024.

          Mr. Jagdeep Jaswal, Advocate for the petitioners in
          CWP-14258-2023 and CWP-20003-2023.
          (through video conferencing)

          Mr. Sumit Sharma, Advocate for the petitioners
          in CWP-16599 and 19209 of 2023.

          Mr. Dinesh Maurya, Advocate for the petitioners
          in CWP-26928-2022, CWP-3329-2017,
          CWP-21320-2017 and CWP-15417-2023.

          Mr. Abhijeet Singh Rawaley, Advocate for the
          petitioners in CWP-19390, 17710 & 19105 - 2023, and
          CWP-4899, 7560 & 33980-2024.

          Mr. D.S. Malik, Advocate and
          Mr. Ved Priay Malik, Advocate for the petitioners
          in CWP-28716-2019.

          Mr. Gaurav Gupta, Advocate
          for the petitioners in CWP-23162-2023.

          Mr. Parveen Gupta, Advocate and
          Mr. Umang Bansal, Advocate for the petitioners in
          CM-10360-61-CWP-2024 in
          CWP-1468-2021, CM-1583-84-CWP-2024
          in CWP-13930-2023, CWP-34412-2019,
          CWP-21631 and 21690-2020, CWP-498, 1277, 650,
          562, 1505, 1491 of 2021, CWP-13930, 19088,
          20198, 20371, 13838 of 2023.

          Mr. Ravi Malik, Advocate and
          Mr. Abhishek Pundir, Advocate for

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          the petitioners in CWP-1589-2024.

          Mr. R.N. Lohan, Advocate and
          Ms. Neha Rana, Advocate for the petitioners
          in CWP-15376, 10977, 12647, 18574 and 22354 of
          2023.

          Mr. Raman Sharma, Advocate for the petitioner
          in CWP-907-2019 and CWP-3069-2020.

          Mr. Vivek Salathia, Advocate for the petitioner
          in CWP No.11452 of 2023.

          Ms. Paramjit Kaur Deol, Advocate for petitioner
          in CWP-24628-2023 for respondent No. 4 in
          CWP-14609-2023.

          Mr. Arvind Sandhu, Advocate for the petitioners
          in CWP-22425-2023.

          Mr. Harsimranpreet Singh, Advocate
          for the petitioners in CWP-1271-2023.

          Mr. Naveen Kumar, Advocate,
          Mr. Gurpaint Singh, Advocate and
          Mr. H.P.S. Ishar, Advocate for petitioners
          in CWP-21183-2023.

          Mr. Sunil Toni, Advocate,
          Ms. Ekta Sharma, Advocate and
          Mr. Karanveer Singh, Advocate for the petitioners
          in CWP No.17071 of 2023.

          Mr. Kuldip Singh, Advocate for the petitioner(s)
          in CWP-33493-2018.

          Mr. Rajdeep Singh Cheema, Advocate for the
          petitioner in CWP No.16485 of 2023.

          Mr. Roopse Sharma, Advocate for
          Mr. Anil Kumar Lamdharia, Advocate for the petitioner
          with Ms. Kanta Lamdharia, Advocate,
          Ms.Roopse Sharma, Advocate,
          Ms. Harmanpreet Kaur, Advocate and
          Mr. Kamal Kumar, Advocate
          in CWP-15151-2023.

          Mr. Parveen, Advocate (through video conferencing)

          Dr. Deepak Jindal, Advocate for the petitioner

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          in CWP No.13145, 14649, 17169, 20145 of 2023 & 689 of
          2024.

          Mr. Tahaf Bains, Advocate for the petitioners in
          CWP No.14609 of 2023.

          Mr. Nikhil Batta, Advocate for the petitioner
          in CWP Nos. 25528-2016 & 11646-2017.

          Mr. Kanwar Singh Khera, Advocate for the petitioners
          in CWP Nos.18524, 14672, 15895 and 13145 of 2023.

          Mr. Vineet Kumar, Advocate and
          Mr. Chanderpal Tiwana, Advocate for the petitioners
          in CWP No.9796 of 2018.

          Ms. Urvashi Singh, Advocate for
          Mr. Vivek Singla, Advocate for the petitioners
          in CWP-18442-2023, CWP-2834, 6179, 10171, 11997,
          12132-2024.

          Mr. Gurinder Singh Dhillon, Advocate and
          Mr. Inderjeet Sihag, Advocate for the petitioners in
          CWP-12871-2023 and CWP-22425-2023.

          Mr. Surender Dhull, Advocate
          for the petitioner(s) in CWP-838-2020.

          Mr. Kulwant Singh Boparai, Advocate for the petitioners
          in CWP-18756-2011, CWP-37894-2018, 15101-2023,
          13838-2023 and CWP-1714-2015.

          Mr. Vivek Sharma, Advocate for the petitioner(s) in
          CWP-6660-2017 and CWP-9316-2017.

          Mr. Shubham Makkar, Advocate for
          Mr. G.P.S. Bal, Advocate for the petitioner(s) in
          CWP-22944-2017, 5058-2018, 7955 & 31356-2019.

          Mr. Manoj Tanwar, Advocate for the petitioner(s)
          in CWP-34287-2019.

          Mr. Mahabir Singh Tanwar, Advocate for
          Mr. A.S. Tewatia, Advocate for the petitioner(s)in
          CWP-2394-2020.

          Mr. Arvind Kashyap, Advocate for the petitioner in
          CWP-15809-2017.

          Mr. Surinder Thakur, Advocate for the petitioners in

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          CWP-18564, 29117 -2023 and
          CWP-5764, 13560, 23162 -2024.

          Mr. Narnder Pal Bhardwaj, Advocate for the petitioner in
          CWP-15053-2023.

          Mr. Raj Kaushik, Advocate and
          Mr. Harsh Vardhan, Advocate for the petitioners
          in CWP-32023-2019.

          Mr. Himanshu Chhabra, Advocate for the
          applicant/petitioner in CWP-2945, 4072, 4075-2021.

          Mr. Anuj Gupta, Advocate for
          Mr. Sanjiv Gupta, Advocate for the petitioner(s) in
          CWP-13063-2023.

          Mr. Arihant Goyal, Senior Panel Counsel
          for respondent-UOI in CWP-10977-2023.

          Mr. Vikram Bajaj, Senior Panel Counsel
          for respondent No.1
          in CWP-6179 & 12132 of 2024.

          Mr. Sandeep Bhatia, Senior Standing Counsel for
          respondent-UOI in CWP No.15809 of 2017.

          Mr. Paul S. Saini, Senior Panel Counsel,
          for respondent-UOI
          in CWP-689-2024.

          Mr. Vipul Aggarwal, Sr. Panel Counsel for
          respondent-UOI in CWP-13063-2023.

          Mr. Karan Bhardwaj, Advocate for respondent-UOI
          in CWP-25445-2016 & CWP-10049-2017.

          Mr. Rakesh Gupta, Advocate and
          Ms. Manvi Arora, Advocate for
          respondent-SBI.

          Mr. H.S. Randhawa, Advocate and
          Mr. Mayank Bansal, Advocate for PUNSUP
          in CWP No.6660 of 2017.

          Ms. Mona Yadav, Advocate and
          Mr. R.S. Kalra, Advocate for respondent-PUNSUP in
          CWP-2834-2024 and CWP-11997-2024.

          Ms. Sunint Kaur, Advocate for respondent-PUNSUP

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          in CWP-18442, 9362 of 2023 & 6179 of 2024.

          Mr. Vishal Mehta, Advocate for respondent-PUNSUP in
          CWP-15101-2023.

          Mr. Ashwani Prashar, Advocate for respondent Nos.6 to 8
          in CWP-10049-2017 and for respondent No.3 in
          CWP-11452-2023.

          Mr. Ajay Pal Singh, Advocate for respondent No.4
          in CWP-7560-2024.

          Mr. Balwinder Singh Sudan, Advocate
          for respondent No.4 in CWP-14649-2023.

          Mr. Suman Jain, Advocate for respondent No.4
          in CWP Nos.20371, 14258 and 19088 of 2023.

          Mr. Himali Baweja, Advocate for
          Mr. Sunish Bindlish, Advocate and
          Mr. Viney Kumar, Advocate for respondent No.4
          in CWP-13063-2023.

          Mr. Nikhil Sharma, Advocate and
          Mr. Rajvir Singh Sihag, Advocates for
          respondent No.5 in CWP-12132-2024.

          Mr. K.S. Hissowal, Advocate for respondent No.4
          in CWP-20145-2023 and for respondent No.5 in
          CWP-17169-2023.

          Mr. Ashish Chaudhary, Sr. Panel Counsel for UOI.

          Mr. Parvesh Kumar, Advocate for respondent No.6
          in CWP-15809-2017.

          Mr. Mahabir Singh, Advocate for respondent No. 5
          in CWP-17071-2023.

          Mr. Deepak Balyan, Advocate with
          Mr. Vicky Chauhan, Advocate for respondent-HAFED in
          CWP Nos.18564, 16599, 14270, 12584, 15979,
          15053, 29117 and 23162 of 2023.

          Mr. Raj Partap Singh Brar, Advocate for
          respondent No.6 in CWP-17572-2023.

          Ms. Mansi, Advocate for
          Mr. Padamkant Dwivedi, Advocate
          for respondent No.7 in CWP Nos.13838 of 2023

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          & 23162 of 2024.

          Mr. Aman Sharma and Mr. Chirag Suri, Advocates
          for the respondent in CWP Nos.18756 of 2011,
          1714, 18073 of 2015, 20625 of 2016, 37894 of 2018 and
          CWP-15625-2022.

          Mr. Sumer Singh Brar, Advocate for respondent No.4 in
          CWP-9316-2017.

          Mr. Hitesh Pandit, Advocate for respondents in
          CWP-20198-2023 and respondent No.4
          in CWP-1589-2024.

          Mr. Siddharth, Advocate (through video conferencing)
          with Mr. Kamal Sehgal, Advocate and
          Mr. Rajesh Hooda, Advocate
          for EPFO (in all cases)

          Mr. J.S. Mehndiratta, Advocate and
          Ms. Jyotnoor Kaur Sethi, Advocate for respondent No.4
          in CWP-17169-2023 & CWP-13145- 2023.

          Mr. Arvind Seth, Sr. Panel Counsel
          for respondent No.3-UOI
          in CWP No.34287 of 2019.

          Mr. Jagjot S. Lalli, Sr. Panel Counsel for UOI in
          CWPs-21690, 21631, 2394 of 2020
          and 650, 4072, 4075, 1277 of 2021.

          Mr. Jagjot S. Lalli, Deputy Solicitor General of India
          in CWP-18546-2012, CWP-25528-2016,
          CWP-34412-2019, CWP-37894-2018
          and CWP-7955-2019.

          Mr. Ravi Kamal Gupta, Advocate for respondent No.5-FCI
          in CWP-7955-2019, CWP-5058-2018
          and CWP-31356-2019.

          Mr. K.K. Gupta, Advocate for respondent-FCI in
          CWP-11646-2017.

          Mr. Rahul Narwal, Advocate
          for Mr. Barjesh Mittal, Advocate
          for respondent No.5 in CWP-17572 & for respondent No.4
          in CWP-14622-2023.

          Mr. S.K. Rattan, Advocate for respondent No.1
          in CWP-19248-2024.

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            Mr. Bikramjit Singh Patwalia, Advocate
            and Mr. Gaurav Jagota, Advocate for respondent No.4
            in CWP-19248- 2024.

            Mr. Ankur Mittal, Addl. AG, Haryana
            Ms. Svaneel Jaswal, Addl. AG, Haryana,
            Mr. P.P.Chahar, Sr. DAG, Haryana,
            Mr. Saurabh Mago, DAG, Haryana,
            Mr. Gaurav Bansal, DAG, Haryana and
            Mr. Karan Jindal, AAG, Haryana.

       Dr. Dharminder Singh Lamba, Addl. A.G. Punjab.
                        ****
SURESHWAR THAKUR, J.

1. Since all the writ petitions herein involve common

questions of facts and law, therefore, they are amenable to be decided

through a common order.

2. For the sake of brevity, the facts of CWP-14622-2023 are

taken here for deciding the instant controversy.

Factual Backdrop of the case.

3. The Employees Provident Fund and Misc Provisions Act,

1952 (hereinafter for short called as the 1952 Act) was enacted on

04.03.1952. Thereafter, on 02.09.1952, the Employees Provident Fund

Scheme, 1952 (hereinafter for short called as EPF Scheme, 1952 ) was

notified by the Central Government in accordance with Section 5 of the

1952 Act, provisions whereof become extracted hereinafter.

"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.

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4. Further, as per section 6 of the 1952 Act, the employer is

bound to deduct 10/12% (initially it was only 6.25%) from the

salary/wages of the employees and contribute equal amount from his

own pocket and deposit the same with the EPF Department under EPF

Scheme 1952, by 15th of every month.

5. Further, Para 2 (f) of the EPF Scheme, 1952 defines an

'Excluded Employee' and also provides the wage ceiling limit, para

whereof, becomes extracted hereinafter.

2. Definitions - In this Scheme, unless the context otherwise requires -

(a) to (e) - 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 sub-paragraph (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.

6. As per the said para, an 'excluded employee' means an

employee whose pay at the time, when he is otherwise entitled to

become a member of the Fund, exceeds Fifteen thousand rupees per

month. As per para 2(f), only the employees getting the salary/wages

upto the wage ceiling (i.e. Rs. 15000/-) are mandatorily required and

entitled to be enrolled as EPF Members (may be called as Mandatory

Members) and the employees whose salary exceeds the wage ceiling

limit of Rs.15000/- are excluded from the purview of the Act (may be

called option Members).

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7. Thereafter, Clause (6) was added in Para 26 of EPFS, 1952,

wherebys, mandatory joint options in writing both by the employer,

and, the employee to the authority concerned, thus could be exercised,

wherebys, the 'excluded employee', who was getting salary/wages

above the wage ceiling limit could be enrolled in the EPF Scheme,

1952 and/or the contribution on the basis of the actual salary drawn by

the employee concerned, thus was also allowed.

8. Thereafter, the Employees Pension Scheme, 1995

(hereinafter for short called as the EPS, 1995) was introduced on

16.11.1995, thus in terms of Section 6A of the 1952 Act, provisions

whereof become extracted hereinafter.

[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 sub-section (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

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9. Moreover, it is relevant to allude to para 3(2) of the EPS,

1995, provisions whereof become extracted hereinafter.

3. Employees' Pension Fund -

(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 sub-section (1) of section 17 of the Act or whose employees are exempted under either paragraph 27 or paragraph 27-A 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."

10. As per Section 6A of the 1952 Act read with Para 3 (2) of

the EPS, 1995, it was provided that out of 12% Employer's

Contribution, 8.33% will be paid to the Pension fund. Further, as per

para 3(2) of the EPS, 1995, it was provided that the Central

Government will also pay 1.16% to pension fund. However, the proviso

to Para 3(2) (supra) stipulated that where the pay of the member, rather

exceeds the wage ceiling of Rs.6500/- (now Rs. 15000/-) per month,

therebys, the contribution payable by the employer and the central

government thus will be limited to the amount payable on his pay of

Rs.6500/- (now Rs. 15000/-).

11. In addition, para 11 (3) of EPS, 1995, categorically

provided that the maximum pensionable salary shall be limited to

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Rs.6500/-(now Rs. 15000 per month). The said para becomes extracted

hereinafter.

11. Determination of pensionable salary -

(1) xxxx (2) xxxx (3) The maximum pensionable salary shall be limited to fifteen thousand rupees per month. "

12. Thereafter, on 16.03.1996, proviso to para 11(3) of the

EPS, 1995 was added and option was provided in the Pension Scheme

to contribute on the basis of higher/actual wages in the Pension Fund.

However, that was also subject to joint options being submitted by the

employer and the employees under para 11 (3) but from the date of

commencement of the Pension Scheme or from the date the salary

exceeds the wage ceiling, whichever is later. Moreover, the said option

was yet made subject to the joint exercisings thereofs, thus by the

employer and employee, rather as envisaged under para 11 (3) but

within one year from 16.03.1996. The said proviso becomes extracted

hereinafter.

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. Thereafter, the Central Government vide two

notification(s) of even date i.e. 22.08.2014, enhanced the wage ceiling

from Rs. 6500/- to Rs. 15,000/- in both the schemes, respectively in the

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EPF Scheme, 1952 and in the EPS, 1995 and also deleted the proviso to

para 11 (3) of the EPS, 1995. However, clause 11 (4) became inserted in

the EPS, 1995, provisions whereof become extracted hereinafter.

[(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. The said amendment came into effect from 01.09.2014.

The effect of the said amendment was that w.e.f. 01.09.2014, the

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enabling clause for joint option for higher contribution for pension

funds was deleted.

15. In the meantime, the Hon'ble Supreme Court vide verdict

dated 04.10.2016, made in case titled as R.C. Gupta and Others

Versus Regional Provident Fund Commissioner Employees

Provident Fund Organization and Others, to which Civil Appeal

No. (S). 10013-10014 of 2016 became assigned, set aside the cut off

date which was fixed by the department.

16. The relevant paragraphs, as occur in the said judgment

enumerating the facts therein, become extracted hereinafter.

4. The appellant-employees 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/- or 6,500/- per month, as the case may be. This plea was negatived by the Provident Fund Authority on the ground that the proviso visualized a cut-off 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/- or 6,500/- per month, as may be. As the request of the appellant- employees was subsequent to either of the said dates, the same cannot be acceded to.

5. Aggrieved the appellant-employees moved the High Court under Article 226 of the Constitution. The learned Single Judge decided the Writ petition in favour of the appellant-employees 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 cut-off date.

17. The relevant paragraphs, as occur in the said judgment

enumerating the conclusions made thereins, become extracted

hereinafter.

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

11. Determination 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.]

8. Reading 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 cut-off dates to determine the eligibility of the employer-employee 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 cut-off 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/- or Rs.6,500/- per month, as the case may be.

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

26. Classes 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 fund, provided that the employer gives an undertaking in

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writing that he shall pay the administrative charges payable and shall comply with all statutory provisions in respect of such employee].

10. We 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.

18. Thereafter, circular dated 23.03.2017 (Annexure P-3)

became issued in terms of the law laid down in R.C.Gupta's case

(supra) by respondent No. 2.

19. Further, another circular (Annexure P-4) became issued in

compliance with the verdict rendered in R.C.Gupta's case (supra),

whereins, in paragraph No. 2, it was specifically stated that if the

employee has contributed on his higher salary, then there is no necessity

qua any specific exercising of the joint option.

20. Thereafter, another verdict was made by the Apex Court in

case titled as Employees Provident Fund Organisation and Another

Vs. Sunil Kumar B. and Others, reported in 2022 SCC Online SC

1521, whereins, the judgment made by the Apex Court in R.C.Gupta's

case (supra) was reiterated.

21. In terms of verdict made by the Apex Court in Sunil

Kumar B.'s case (supra) circulars dated 29.12.2022 (Annexure P-5),

dated 25.01.2023 (Annexure P-6) and dated 20.02.2023 (Annexure P-7)

became issued, whereins, all employees were directed to again exercise

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option and in the meantime their pensions were reduced to the ceiling

limit.

22. The afore Annexures become impugned in the instant writ

petition bearing No. CWP-14622-2023 and other connected cases.

Submissions by the learned Counsel for the EPFO.

23. After the judgment dated 04.11.2022 made in Sunil

B.Kumar's case (supra), the department issued circular dated

29.12.2022 thus in compliance qua the directions passed thereins by the

Apex Court. Under the same Circular, the earlier circulars dated

23.03.2017 and dated 20.03.2021 were also superseded.

24. In fact under bona fide impression and inadvertent mistake

the department accepted the joint options of the employees under para

11(3) of the scheme after 01.09.2014 (2018-2019) and also their

pension became revised by mistake. They were however not entitled to

pension on higher wages. The grant of benefit of higher pension would

not only amount to payment being made without any legal right but

would also dent the provident fund which is meant and belongs only to

low salary employees.

25. The petitioners were in service and members of the

Employees Provident Fund Organization and were drawing salary in

excess of the statutory wage(s) limit, when the amendment was notified

by the Government in 1996, wherebys, they became allowed to exercise

the apposite joint option. However, the petitioner(s) never exercised

their option during their service period.

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26. It is further submitted here that the petitioner(s) cannot be

granted the benefit of joint options exercised under Proviso to Para

11(3) (which they filed in 2019) in the year 2024, which however

become already deleted w.e.f. 01.09.2014.

27. The first and foremost question which becomes generated,

is whether by judicial pronouncement, the High Court can make

operative, those substantive provisions of law/rules, which have already

been deleted from the scheme since 01.09.2014. Furthermore, whether

the provisions of law/rules which are now in existence, thus can be yet

acted upon, and whether any purported ill benefits becoming granted to

any pensioner thus after the apposite provision ceasing to be in

operation, thus requires whether the same can be ordered to be

recovered from the pensioners concerned. It is settled law that the Court

cannot interpret the statutory provision in such a manner which would

amount to legislation.

28. In case titled as 'Union of India & Anr. v. Deoki Nandan

Aggarwal', reported in AIR 1992 SC 96, the Hon'ble Supreme Court

observed that:

"It 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.

29. Therefore, it is contended that the petitioners are not

entitled to higher pension, as they retired before 01.09.2014 without

exercising the enjoined joint options nor their contribution(s) became

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ever deposited in the Pension Fund thus on the higher salary rather

throughout their service period.

Inferences of this Court.

30. The judgment passed by the Hon'ble Supreme Court in

R.C.Gupta's case (supra) was rendered by a two Judge Bench strength

of the Hon'ble Supreme Court. However, the Bench strength of the

Hon'ble Supreme Court which delivered the subsequent judgment, in

Sunil Kumar B.'s case rather became comprised of three Hon'ble

Judges of the Supreme Court. The relevant conclusions as became

recorded thereins are borne in paragraph No. 44 thereof, paragraph

whereof becomes extracted hereinafter.

44. We 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 before 1st September 2014 stands crystalised in the judgment of this Court in

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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 months or till such time any amendment is made, whichever is earlier, the

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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.

31. Consequently, the judgment pronounced by the larger

Bench strength of the Hon'ble Judges of the Supreme Court in Sunil

Kumar B.'s case (supra), if overrules or modifies, the previously

rendered verdict in R.C.Gupta's case (supra), thus by the lesser

therein Bench strength of the Hon'ble Judges of the Supreme Court,

therebys, the judgment made in in R.C.Gupta's case (supra) would not

have any compliable force. Therefore, the inter-se conflict, if any,

which emerges inter-se the previous judgment rendered in R.C.Gupta's

case (supra) and the subsequent judgment rendered in Sunil Kumar

B's case (supra), thus requires becoming culled out.

32. In the judgment rendered in R.C.Gupta's case which was

a judgment delivered by a two Judge Bench strength of the Hon'ble

Supreme Court, it became postulated, that the proviso underneath para

11 (3) of EPS, 1995, proviso whereof becomes re-extracted hereinafter,

whereins it becomes expressed, that if the apposite joint option of the

employer and the employee, results in the contributions paid on salary

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exceeding Rs. 6500/- per month, from the date of the commencement of

the scheme or from the date the salary exceeds Rs. 6500/- per month,

which ever is later, thereupons, the therein postulations respectively

relating to the date when the relevant contribution(s) is/are made or the

date when the salary exceeds the ceiling limit concerned, thus are not to

be construable as the cut off dates. Consequently, it was concluded in

the verdict (supra) rendered by the Supreme Court, that since the

scheme is beneficial to the employees, therebys, any reference to any

purported cut off date, rather would defeat the holistic purpose of the

scheme, thus obviously beneficial to the employees. As such, complete

openness of times but is left for the contribution(s) being made into

the apposite fund, irrespective of the salary exceeding the ceiling

limit concerned. In other words, the joint option is amenable to be

exercised irrespective of any purported cut off date, thus sparked

from the above postulations.

[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.]

33. The further reason, as became delineated thereins, was

that therebys, if yet the cut off date is meted any reverence,

therebys, the employer who deposited 12 per cent of the actual

salary and not 12 % of the ceiling limit, besides with yet such a

deposit when otherwise may not be consensual, whereas, the

consensuality of the said deposit but was a sine qua none, thus for

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the scheme becoming enforced as such, yet the factum of the

employer evidently depositing 12 per cent of the salary and not 12

per cent of the ceiling limit, rather holding overwhelming clout.

Resultantly therebys, there may concomitantly become engendered

situations, wherebys, subsequent increases in salary or in the ceiling

limits' concerned, may happen, to which any reverence may be

assignable, besides whereto the benefits may become endowed to

the employees, thus, becoming ill ousted to the detriment of the

employees, wherebys, the beneficial purpose of the scheme would

become jettisoned.

34. As such, it was declared that the exercisings of a joint

option under paragraph 26 (6) of the EPF Scheme, 1952, thus is a

necessary precursor qua the exercising(s) of the envisaged option

under Clause 11 (3) of the EPS, 1995, wherebys, it was further

declared that if the said option is exercised, therebys, there would

be no foreclosure of any rights, to the employer and the employee,

to yet bilaterally exercise a further option under clause 11 (3) of the

EPS, 1995, unless the circumstances warranting such foreclosure

are clearly indicated. The provisions of para 26 (6) of the EPF

Scheme, 1952 and the provisions of para 11 (3) of EPS, 1995

become extracted hereinafter.

Para 26 (6) of the EPF Scheme, 1952.

"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

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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.]

Para 11 (3) of EPS, 1995.

11. Determination 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.]

35. Since the proviso to para 11 (3) of the EPS, 1995 became

deleted. Therefore, this Court need not detain itself in determining the

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conflict, if any, which has emerged inter-se the previous judgment and

the subsequent judgment rendered by the Apex Court. The reason

becomes underscored in the factum, that in the previous judgment

rendered in R.C.Gupta's case (supra), the Hon'ble Supreme Court was

dealing with the unamended Pension Scheme, 1995, whereas, in the

subsequent judgment, the three Judge Bench of the Hon'ble Supreme

Court, was dealing with the amendment made in the year 2014 qua in

the said scheme, wherebys, the proviso of para 11 (3) of the EPS, 1995

became deleted and para 11 (4) was inserted in the EPS, 1995. The

provisions of para 11 (4) of the EPS, 1995 become extracted

hereinafter.

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' Provident Funds Scheme from time to time.

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36. Consequently, the compliable judgment on all scores,

excepting the employees and the employers who become governed by

the amended scheme of 2014, thus to the extent, that the supra

declarations of law become crystalized therefroms, rather is the

judgment made by a three Judge Bench of the Hon'ble Supreme Court

in Sunil Kumar B's case (supra).

37. However, the majority of the employees rather are seeking

the applicability of the judgment passed in R.C.Gupta's case (supra).

Therefore, vis-a-vis those employees who are seeking the applicability

qua them vis-a-vis the judgment delivered in R.C.Gupta's case

(supra), thereupons, their respective entitlement(s) would be governed,

now thus in terms of the expostulations made in the subsequent

judgment delivered by the three judge Bench strength of the Supreme

Court in Sunil Kumar B.'s case (supra). The said expostulations of

law are inter alia summarized as under.

38. The import of the crystalizations of law, made in the

subsequent judgment, delivered by the three Judge Bench strength of

the Apex Court when do candidly expostulate that

a) 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. As such, the impact of the supra stated

expostulation of law, is that, those employees who are after

exercising options in terms of the proviso to para 11(3) of the EPS,

1995, thus had continued to be in service after 1st September, 2014,

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therebys, they would be governed by the amended provisions.

Resultantly therebys, the explicit mandate of the supra stated

relevant conclusion, as, drawn in the subsequent judgment

delivered by the three Judge Bench strength of the Hon'ble

Supreme Court, is that, therebys, it becomes enjoined that for the

employee concerned becoming entitled to seek the benefit of the

amended provisions, inasmuch as, of para 11(4) of the EPS, 1995,

theirs thus becoming required to be cogently establish that

i) he/she had exercised option in terms of the

proviso to para 11(3) of the EPS, 1995.

ii) he/she was in service as on 1st September, 2014.

39. Resultantly therebys, irrespective of the deletion of the

proviso (supra) which had earlier existed in the EPS, 1995, through

the amending provisions becoming brought on the rule book in the

year 2014, yet on the supra facts becoming cogently established,

therebys there being continuity of application of the option

exercised, thus under the proviso to paragraph 11 (3) of the EPS,

1995, besides the employees concerned, would now be guided by

the amended provisions of paragraph 11 (4) of the pension scheme.

40. The further proposition of law which becomes

crystalized in the subsequent verdict delivered by a three Judge

Bench strength of the Hon'ble Supreme Court, is that, in respect of

the surviving members of the scheme, or those who had not

superannuated at the time of coming into force of the 2014

amended scheme, thereupons, if they had earlier not exercised

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option in terms of the proviso to paragraph 11 (3) of the EPS, 1995,

yet, they became declared to exercise option under paragraph 11 (4)

of the post amended scheme.

41. Be that as it may, the slight point of difference which has

emerged inter-se the previous two Judge Bench strength judgment

delivered in R.C.Gupta's case (supra) and the subsequent three Judge

Bench strength judgment, delivered in Sunil Kumar B's case (supra),

is confined, to the expostulation made in sub para (v) in paragraph 44

of the judgment made in Sunil Kumar B's case (supra), wherebys, it

was declared that those employees who had retired, thus prior to 1st

September, 2014, but without exercising any option under paragraph 11

(3) of the pre-amended scheme, besides had already exited from the

membership thereof, thereupons, they would not be entitled to the

benefit of the judgment passed in R.C.Gupta's case (supra) nor

therebys they would become entitled to the pension scheme (amended )

of 2014.

42. Be that as it may, it has to be adjudicated whether per-se

therebys in absence of proof of the relevant ingredients carried in the

hereinafter referred provisions, whether the employees concerned, thus

ipso facto becoming dis-entitled to become the recipients of the pension

fund.

43. As such, the impact of the above, is that, there was a

necessity of exercising options under para 11 (3) of the EPS, 1995

besides there was a necessity of proof emerging that there was no

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voluntary exitings by any member of the pension fund concerned, rather

from membership thereofs.

44. To the objective mind of this Court, the underlining of the

supra, is that, only on evident proof emerging in respect of the supra

parameters, qua therebys the employees concerned, thus would not be

entitled to the benefit of the amended pension scheme of 1995/2014.

45. Further, it is relevant to allude to a recent judgment made

by the Hon'ble Apex Court in case titled as Powergrid Retired

Employees' Association (PREA) Vs. Union of India and Ors., to

which Writ Petition(s) (Civil) No (s). 97/2025 became assigned. In the

said case, the petitioner(s) therein sought a review of the judgment

passed by a three Judge Bench strength of the Apex Court in Sunil

Kumar B's case (supra). The said writ petition became dismissed vide

order dated 19.03.2025. The operative part of the said verdict becomes

extracted hereinafter.

" xxxx 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."

46. Reiteratedly, to the objective and insightful understanding

of this Court, the dis-entitlements as declared thereunders, qua those

who had superannuated prior to 1st September, 2014, and, who had

exited from the membership of the scheme or the fund, whereupon, they

were declared to be not entitled to the benefit of the judgment delivered

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in Sunil Kumar B's case, though is argued by the counsel for the

EPFO, to be squarely attracted vis-a-vis the petitioners, but the said

argument warrants rejection.

47. The reason for stating so becomes grooved in the

factum that the said argument would have a formidable force only,

when there was cogent evidence existing on record, manifestating

qua those employees, who superannuated before 1st September,

2014, thus had also voluntarily exited from the membership of the

fund. Moreover, it has to be analyzed whether those employees, who

superannuated prior to 1st September, 2014, besides voluntarily

exiting from the membership of the scheme, thus had also done so

without exercising the joint option, as envisaged under paragraph

11 (3) of the pre amended scheme of 1995.

48. The relevant respective entitlement(s) or dis-entitlement(s),

as created against the employees concerned, requires a clear

understanding of the relevant conclusions which become carried in sub

para (iii) to (vi) of paragraph No. 44 of the verdict made by the Apex

Court in Sunil Kumar B' case (supra), conclusions whereof become

re-extracted hereinafter.

(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

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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.

49. A circumspect reading of the supra extracted relevant

conclusions, makes it imminently clear, that the facum of

superannuations' thus occurring before 01.09.2015 and that too

without the exercising of the option under para 11 (3) of the pre-

amended scheme, besides also the factum of the apposite voluntary

exitings from the membership of the fund, but are necessarily

entwined with each other. In other words, the supra stated

respective superannuation and voluntary exitings from the

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membership of the apposite fund, do require, qua both thereof,

becoming cogently established, thus by the employer, so that

therebys, a convincing premise can be erected, that as such the dis-

entitlement(s) declared in Sunil Kumar B.'s case (supra) can be

declared to become pointedly attracted vis-a-vis the employees.

50. Since there is an inter-linkage between the apposite

superannuation occurring before 01.09.2014 and the voluntarily

exitings from the membership of the scheme. Therefore, initially

this Court is required to be analyzing, the relevant provisions as

carried in the Employee Provident Fund Scheme, 1952, whereins,

provisions occur relating to the membership of the fund and,

whereins too, the funds pursuant to the exercising of bilateral

options, thus enter/entered into. The said provisions become

extracted hereinafter.

MEMBERSHIP OF THE FUND

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 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 respect of the factory or other establishment or in respect of any

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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 re-election of an employee or a class of employees exempted under paragraph 27 or paragraph 27-A 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 Scheme applies and his employer, enroll such employee as a

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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.

51. It is not controverted nor are there any pleadings to the

extent, that the petitioners were not entitled to nor qua theirs validly

acquiring the membership of the funds. Now, if assumingly, if there is

some contest on the part of the respondents, that the employees

concerned, did not join the membership of the fund, wherefroms, they

were required to make an exit in terms of Section 26 A of the EPF

Scheme, 1952, provisions whereof become extracted hereinafter.

[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 27-A.

52. However, for the reasons to be assigned hereinafter, the

said contention was required to become fortified, from theirs

evidently never occurring any joint remissions, bearing the nuance

of an option becoming exercised in terms of para 26-A of the EPF

Scheme, 1952. Contrarily, if in respect of those employees' certain

deposits were made and that too, without any demure at the

instance of the employers. Resultantly therebys, when the

employers ipso facto permitted the employees to make

contribution(s) onto the fund, as contemplated in paragraph 26

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(supra), therebys, the undemured makings of the said remissions

thus at the instance of the employees, thus into the scheme

contemplated for all the relevant purposes, inclusive of pension

being therefroms payable to the employees, but is an explicit

manifestation qua therebys, there being a bilateral co-optings vis-a-

vis the requisite exercising of options in terms of the proviso to para

11 (3) of the EPS, 1995. The further corollary thereof, is that,

especially when no evidence exists on record, that therebys the

employer also, if required, thus also remitting into the relevant fund

its proportionate share of contribution(s) thereofs.

53. Resultantly when therebys, the subsequent three Judge

Bench in its verdict made in Sunil Kumar B.'s case (supra), has

preserved, to those bilateral co-optees, yet the benefits of the

exercising(s) of the apposite conjoint option, as contemplated in the

now deleted proviso to paragraph 11 (3) of the pension scheme, but

in terms of the amendment/insertion of para 11 (4) in the EPS, 1995

becoming made. Consequently, vis-a-vis those employees, the

condition embodied in the conclusion (supra) occurring in the

verdict drawn by the Apex Court in Sunil Kumar B.'s case (supra),

inasmuch as, those employees who had superannuated prior to

01.09.2014, and, who had not exercised any option under

paragraph 11 (3) of the pre-amended scheme, besides evidently had

exited from the membership thereof, wherebys they would not be

entitled to the benefit of the said judgment, thus did require firm

tangible evidence in support thereof, becoming adduced on record.

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However, the said firm evidence does not exist on record, therebys,

there can be no application of the supra conclusion(s) vis-a-vis the

petitioner(s) concerned.

54. Moreover, reiteratedly, since as stated (supra), it becomes

declared by this Court, that yet alongwith the lack of bilateral option

becoming exercised, for therebys the superannuated employees before

the cut off date i.e. 01.09.2014, becoming dis-entitled, to become

recipients of the supra paragraph, rather did also require, that they were

to be evidently voluntarily exiting from the membership of the fund.

Therefore, a circumspect analysis of the provisions of Section 26A of

the EPF Scheme, 1952 but is naturally required.

55. Since paragraph No. 26, as embodied in Chapter IV of the

EPF Scheme, 1952, details the classes of employees entitled to join the

fund. Resultantly since there is no dispute with respect to the

entitlement of the present employees to join the fund, as envisaged in

the EPF Scheme, 1952. As such, when the employees concerned,

became legitimately enrolled as members of the apposite fund.

Therefore, the consequence of the employees becoming validly

enrolled, as members of the fund, is that, when Section 26-A of the EPF

Scheme, 1995, provisions whereof become extracted hereinabove,

confers an entitlement qua an enrolled member of the fund, thus to

retain membership thereofs, until he withdraws under paragraph 69

of the said Scheme, rather the amount standing credited in his fund or

is covered by the notification of exemption under Section 17 of the Act

or an order of exemption under paragraph 27 or paragraph 27-A.

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56. As such, when thereby there is conferment of continuity of

membership of the fund concerned vis-a-vis the enrolled member

thereof, thereupons, unless evidence surges forth, that he had

voluntarily withdrawn, as underlined in paragraph 69 (supra), thus the

amounts standing to his credit in the fund or he became covered by the

notification of exemption under Section 17 of the Act or an order of

exemption under paragraph 27 or paragraph 27-A, thereupons, the

supra conclusion was not to be applied vis-a-vis the petitioner(s)

concerned.

57. Now, since no evidence surges forth, that the employees

had voluntarily exited from the fund, therebys, the argument (supra)

raised by the learned counsel for the EPFO, but becomes rendered

rudderless.

58. Consequently, when the Employees Pension Fund, as

envisaged in para 3 of the EPS, 1995, becomes the financial corpus, for

disbursing therefroms the payable pensions to the employees. In sequel,

the said created financial corpus for the relevant purpose, thus is

naturally dependent upon the acquisition of membership under Section

26 of the EPF Scheme, 1952.

59. Now, since this Court has inferred, that the petitioner(s)

herein were validly enrolled as members of the Employee's Pension

Fund. Furthermore, since this Court has hereinabove concluded, that

there is continuity of retention of membership vis-a-vis the Employees

Provident Fund Scheme, unless it becomes cogently proven, that the

enrolled members of the scheme (supra) rather had voluntarily

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withdrawn in terms of paragraph 69 of the EPF Scheme, 1952, thus the

entire amounts standing credited qua him in the apposite fund.

60. Since as stated (supra), there is prima facie, no apposite

voluntary withdrawal(s) by any of the employees, who became un-

disputedly enrolled as members of the pension fund, as envisaged in

para 3 of the EPS, 1995, rather when the same may have been

unilaterally disbursed vis-a-vis them.

61. As such, when by the mere ipse dixit of the employer, they

were forced to untenably, thus unilaterally exit from the membership of

the fund, thus contrary to the envisagings made in Section 26 of the

EPF Scheme, 1952. Therefore, the argument of the learned counsel for

the respondent, that they had validly voluntarily exited from the

membership of the fund, and, therebys they were not entitled to the

benefit of the judgment (supra), is an argument, which requires

rejection, especially when they had continued to uptil the coming into

force of the EPS, 1995, to retain the membership of the fund, as

envisaged in Section 26 of the EPF Scheme, 1952, more especially

before their retirement taking place prior to 1st September, 2014.

62. Moreover, when they had exercised the required joint

option as manifestated from theirs remitting the relevant amounts, onto

the funds, wherefroms, pension was payable in terms of the employees

pension fund as envisaged in para 3 of the EPS, 1995.

63. Therefore, the benefit of the interpretation (supra) made by

this Court, to the conclusion, as made by the Apex Court in sub para (v)

in paragraph No. 44 of its verdict rendered in Sunil Kumar B.'s case

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(supra) thus would ensue to the employees, who retired prior to

01.09.2014 but without exercising any option, but on the hereinafter

counts :

a) if the employer of such employees had in terms of

para 3 of the Employees Pension Scheme, 1995, thus without demure

had permitted the employees concerned, who superannuated before

01.09.2014, to make remittance(s) into the relevant pension fund,

wherebys, if required, there was a concomitant necessity entailed upon

the employer to also make proportionate contribution(s) into the fund

which also as stated (supra) appears to have been done.

b) Those employees, who had acquired the membership

of the pension fund, through subscription(s) theretos becoming made.

c) to those employees who had not voluntary exited

from the pension fund but by the mere ipse dixit of the employer, the

latter had unilaterally released the entire contribution(s) relating to the

pension of the employees.

64. Accordingly, the respondents concerned are directed, to, in

terms of the supra interpretation made to the conclusions, as made by

the Apex Court in paragraph No. 44 of its verdict rendered in Sunil

Kumar B.'s case (supra) besides in view of the parameters made by

this Court in paragraph No. 63, decide the claim(s) of each of the

employees, through passing a speaking order, but after hearing all

affected concerned.

65. The said speaking decision be ensured to be made within a

period of six weeks from today.

45 of 46

Neutral Citation No:=2025:PHHC:044017-DB

CWP-14622-2023 and connected cases -46-

Final Order of this Court.

66. In aftermath, with the direction(s) and observation(s)

aforesaid the writ petition(s) are disposed of.

67. Since the main cases itself have been decided, thus, all the

pending application(s), if any, also stand(s) disposed of.

68. A photocopy of this order be placed on the files of other

connected cases.

(SURESHWAR THAKUR) JUDGE

(H.S.GREWAL) 28.03.2025 JUDGE kavneet singh Whether speaking/reasoned : Yes/No Whether reportable : Yes/No

46 of 46

 
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