AIR 1991 SUPREME COURT 1381 ::1991 AIR SCW 1212 ::1991 LAB. I. C. 1332 ::1991 (2) UJ (SC) 143 ::1991 (2) CurLR 125 ::(1991) 62 FacLR 812 ::(1991) 2 CivLJ 633 ::1991 (3) SCC 119 ::1991 SCC (L&S) 822 ::(1991) 2 LabLJ 115 ::1991 (79) FJR 177 ::1991 (2) LabLN 1 ::1992 (3) ServLR 100 ::(1991) 2 SCR 477 (SC) ::1991 (2) SCR 477 ::(1991) 17 ATC 2772 ::(1991) 2 UPLBEC 944 ::(1991) 2 JT 330 (SC) ::1991 (2) JT 330

Supreme Court Of India

(From : Allahabad)

Hon'ble Judge(s): K. Jagannatha Shetty, Yogeshwar Dayal , JJ

Employees Provident Funds and Miscellaneous Provisions Act (19 of 1952) , S.5, S.7(1)— Employees Provident Funds Scheme (1952) , Para.30, Para.32— Contribution to Provident Fund - Liability of employer - Notification making scheme applicable to employer with retrospective effect - Employer is not liable to pay employees contribution for retrospective period - Provisions under third proviso to Para 32(1) as to deduction of employees contribution from future wages in case of clerical error - Would not be attracted to such case. Decision of Allahabad High Court, D/-1-3-1990, Reversed.Provident fund - Employees contribution - Retrospective deduction. Under Paras 30 and 32 the employer has to pay the contribution of the employees share to provident fund account but he has a right to recover that payment by deducting the same from the wages due and payable to the employees. The deduction is not from the wages payable for any period, but only from the wages for the period in respect of which the contribution is payable and no deduction could be made from any other wages payable to the employees. In other words, the payment of employees contribution by the employer with the corresponding right to deduct the same from the wages of the employees could be only for the current period during which the employer has also to pay his contribution. Therefore, b....