1. APR
2015
The Compliance Calendar for April 2015 includes
remittances for PF, Labour Welfare Fund PF Central and
ESI Central.
In important judgements, the Supreme Court has held that
Civil Courts cannot decide labour disputes. In another
judgement it has ruled Termination void ab initio without
compliance of provisions of I.D. Act. The Delhi High Court
has pronounced that transfer can't be challenged under
section 2A of I.D Act. In another case, it has held that a
letter bearing correct address would be presumed to have
been served. Adjudicating another case, the Court has
ruled that abandonment of job by a workman is depending
upon his intention. The Punjab and Haryana High Court
has pronounced that termination by abolishing the post in
outsourcing the work to agencies would amount to
retrenchment.And that EPF authority can take police help
for identification of beneficiaries. The Kerala High Court
has ruled that financial difficulties can justify waiver of
damages for delayed deposit of EPF Contribution.
In news to note, EPFO opens office for big firms in a bid to
provide prompt services to big employers in the organized
sector. The EPFO has ordered the replacement of
erstwhile form No.11 with the declaration form (Form
no.11(new)) placed at annexure-1. EPFO has now
embarked upon its next phase of e-governance reforms
with a view to make its services available to its
stakeholders in an efficient, transparent and reliable
manner and at low costs. Changes in the Tamil Nadu
Labour Welfare Fund Rules, 1973 have been notified.
salient features of UAN for PF subscribers have been
notified. With effect from 1st May 2015, PF & ESI will make
remittance compulsory.
We hope you find the contents of this newsletter relevant
and useful. We welcome your suggestions and inputs for
enriching the content of this newsletter. Please write to
contactadp@adp.com.
online
Hello Readers,
Important Judgments
Compliance Calendar for Apr 2015
Compliance Calendar for May 2015
02
03
PAGES
News to note
Civil Courts cannot decide labour disputes 04
A letter bearing correct address would
be presumed to have been served 06
Termination void ab initio without
compliance of provisions of I.D. Act 05
Transfer can't be challenged under
section 2A of I.D Act 05
Abandonment of job by a workman is
depending upon his intention 06
PF & ESI make remittance
compulsory
online
11
Salient features of UAN for PF subscribers 11
The Tamil Nadu Labour Welfare
Fund Rules, 1973 10
Employees' Provident Fund
Organization (EPFO) 10
Employee Provident Fund organization 09
EPFO opens office for big firms 09
Termination by abolishing the post in
outsourcing the work to agencies would
amount to retrenchment
07
EPF authority can take police help for
identification of beneficiaries 07
Financial difficulties can justify waiver of
damages for delayed deposit of
EPF Contribution
08

2. PAGE 02
15th Apr 15 Remittance of Contribution EPF & MP Act 1952 By Challan
15th Apr 15
International worker with
wages and Nationality EPF & MP Act 1952 Statement in IW 1
PF Central
Labour Welfare Fund Remittances
20th Apr 15 Kerala By Challan
State Labour Welfare Fund
Kerala
Compliance Calendar for the month of Apr 2015
21st Apr 15
Remittance of Contribution
(Main code and Sub Codes) ESIC Act 1948 By Challan
ESI Central
Due Date Activity Due Under Mode
Professional Tax - States - Remittances
10 Apr 15th
15th 15Apr
20th Apr 15
21st Apr 15
Andhra Pradesh & Madhya Pradesh
Gujarat
By Challan
By Challan
By Challan &
Online
By Challan
Karnataka
West Bengal
State wise regulations
Gujarat PT regulations
30th Apr 15 By Challan
West Bengal
PT regulations
Assam & Orissa State wise regulations
Karnataka PT regulations
30th Apr 15 OnlineMaharashtra
Maharashtra
PT Regulation
30th Apr 15 Form ERI (Strength Return)
Employment Exchange (Compulsory Notification of Vacancies) Act
15th Apr 15 Half Yearly Return
The Apprenticeship Act

3. 15th May 15 Remittance of Contribution EPF & MP Act 1952 By Challan
15th May 15
International worker with
wages and Nationality EPF & MP Act 1952 Statement in IW 1
PF Central
20th May 15 Kerala By Challan
Labour Welfare Fund Remittances
State Labour Welfare Fund
Kerala
Compliance Calendar for the month of May 2015
21st May 15
Remittance of Contribution
(Main code and Sub Codes) ESIC Act 1948 By Challan
ESI Central
Due Date Activity Due Under Mode
Professional Tax - States - Remittances
10 May 15th
15th May 15
20th May 15
21st May 15
Andhra Pradesh & Madhya Pradesh
Gujarat
By Challan
By Challan
By Challan &
Online
By Challan
Karnataka
West Bengal
State wise regulations
Gujarat PT regulations
31 May 15st By Challan
West Bengal
PT regulations
Assam & Orissa State wise regulations
Karnataka PT regulations
31st May 15 OnlineMaharashtra
Maharashtra
PT Regulation
PAGE 03

4. Oshiar Prasad and others vs. The Employers in relation to Management of Sudamdih Coal Washery
of M/s. BCCL, Dhanbad, Jharkhand, the Honourable Supreme Court of India through its bench
consisting Honourable Justices Mr.Fakkir Mohamed Ibrahim Kalifulla and Mr.Abhay Manohar Sapre,
pronouncedthat
Appropriate Government is having powers to make reference under section 10 of the Industrial Disputes
act, 1947, only when an industrial dispute exists or is apprehended between the parties.
While answering the reference, the industrial tribunal/labour court has to confine its inquiry to the questions
referred since it does not have questions or/and the terms reference.
Civil Court does not have jurisdiction to entertain and try a suit involving provisions of labour laws.
Reference made by the appropriate Government in respect of workers whose services were terminated
long back prior to making of reference regarding their absorption and regularization is not sustainable since
there was no industrial dispute that existed or apprehended in relation to workmen at the time of reference.
Absorption and regularization can be claimed or/and granted only when the contract of employment
subsists and is in force inter se employee an employer.
Considering the fact that the management had offered to pay retrenchment compensation in accordance
with provisions of section 25F of the Industrial DisputesAct, 1974 before the trial court, no documents were
filed by the management showing any such compensation already paid and more than three decades have
passed, compensation in lieu of retrenchment is appropriate.
Since the reference of earlier set of workers was made to decide their absorption when they were in service
whereasreferenceoflatersetofworkershasnorighttoclaimreliefofparitywithclaimofearliersetofworkers.
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CIVIL COURTS CANNOT DECIDE LABOUR DISPUTES
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5. TERMINATION VOID ABINITIO WITHOUT COMPLIANCE OF
PROVISIONS OF I.D. ACT
In an extraordinary case, Jasmer Singh vs. State
of Haryana & Another, the Honourable Supreme
Court of India through its bench consisting
Honourable Justices Mr. V. Gopala Gowda, and
Mr. C. Nagappan., pronounced that
Management is not entitled to seek any relief from the
court if it has not complied with the legal/mandatory
provisions of the Industrial Disputes Act, 1947 while
terminating services of a workman.
An order of termination is void ab initio if the same has
been made by the employer without compliance of
mandatoryprovisionsoftheIndustrialDisputesAct,1947.
Workman is entitled to reinstatement with full back-
wages when the order of termination is void ab initio.
If a workman has completed 240 days continuous service during the preceding 12 calendar months, his
termination without compliance of mandatory provisions of Industrial DisputesAct, 1947 is illegal making the
workman entitled to reinstatement with back-wages.
Exercises of supervisory power by High Court under article 226 and 227 in setting aside the finding of fact
recorded on facts based on the pleadings and evidence on record is not appropriate.
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TRANSFER CAN'T BE CHALLENGED UNDER SECTION 2A OF I.D ACT
In a case of Ms. Geeta Devi vs. M/s Updater Services (P) Ltd & Another, the Honourable Delhi High
Court through the verdict by the Honourable Justice Ms. Deepa Sharma, pronounced that
Section 2A of the Industrial Disputes Act, 1947 can be invoked by a workman to avail remedy before the
industrial tribunal/labour court only against his/her dismissal, discharge, retrenchment or otherwise
termination from services.
When records reveal that the workman did not join duty at the place of transfer knowing fully well that her
services are transferable as per contract of employment, her claim under section 2A of the Industrial
DisputesAct, 1947 is not maintainable.
If the employer has never issued any letter of termination of services to the workman, her transfer order
cannot be held to be order of termination of her services.
Any court cannot quash an order of transfer of services of a workman, if the management states and
proves on record that transfer of the workman was in accordance with terms and conditions of
employment contract.
Writ court can interfere with the award passed by the industrial tribunal/labour court only to correct errors of
law, procedural inconsistency or when rules of natural justice have been violated, decision is not a fair
decision being based on extraneous consideration; order is wholly arbitrary or capricious.
Writ court have been has no appellate jurisdiction to review evidence thereby taking independent
different finding.
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6. In a case of New Age Advertising & Printers vs.
Rajinder Kumar, the Honourable Delhi High
Court through the verdict by the Honourable
Justices Ms. Deepa Sharma pronounced that
When a party had refused to receive the summons, a
plea taken by it in writ petition that award is in violation
of principles of natural justice or that there was no
evidence before the tribunal to pass the award is
contrary to any substantive law is not substantive.
Challenging an ex-parte award after a long delay of 5
years without satisfactory explanation is neither
proper nor justified.
When a letter bearing correct address of the
addressee, containing summons, has been delivered
in ordinary course of business, it would be served
unless the contrary is proved by the addressee.
High Court is not to act as an appellate court under
article 226 of the Constitution of India.
An award can only be set aside only if it is based on no
evidence or contrary to any substantive law or
violation principles of natural justice.
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A LETTER BEARING CORRECT ADDRESS WOULD BE PRESUMED
TO HAVE BEEN SERVED
ABANDONMENT OF JOB BY A WORKMAN IS DEPENDING
UPON HIS INTENTION
In a case of the management of M/s. Central
Chemist vs. its workman Deen Dayal, the
Honourable Delhi High Court through the verdict by
Honourable Justices Ms.Deepa Sharma
pronounced that
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Abandonment of job by a workman is depending upon
his intention whereas in this case, the workman has
never intended to relinquish his job and the labour court
has rightly answered term of reference that the workman
had never intended to quit his job hence reinstatement
with back-wages was appropriate relief as awarded by
the labour court.
Reinstatement with full back-wages of the workman as
awarded by the labour court and upheld by the High Court
could not be possible since the shop, where workman was
working, has been closed because of death of the owner
as well his wife hence instead of reinstatement with full
back-wagescompensationwouldbeappropriaterelief.
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7. In a case of Anita Puri vs. Industrial Tribunal & Labour Court, Union Territory Chandigarh and
others, the Honourable Punjab & Haryana High Court through the verdict by Honourable Justice
Mr.Tejinder Singh Dhindsa pronounced that
Termination of a school clerk by abolishing the post in outsourcing her work to different agencies would
amount to retrenchment and in the absence of payment of retrenchment compensation, the termination
will be illegal.
Reinstatement of a workman whose termination of service amounted to illegal retrenchment as
violation of section 25F of the industrial disputes act and, as such, the compensation in lieu thereof
would be appropriate when the post as held by the workman has been abolished as such the High Court
in writ petition upheld the award with direction to enhance the amount of compensation in lieu of
reinstatement.
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TERMINATION BY ABOLISHING THE POST IN OUTSOURCING
THE WORK TO AGENCIES WOULD AMOUNT TO RETRENCHMENT
In a case of Regional Provident Fund Commissioner vs. Faridabad Thermal Power Station &
Another, the Honourable Punjab & Haryana High Court through the verdict by Honourable
Justice Mr. Rajiv Narain Raina pronounced that
An order passed under section 7A of the Employees' Provident Funds and Miscellaneous Provisions
Act, 1952, is not sustainable if the EPF contributions etc. have been determined without identification of
actual beneficiaries.
In case the EPF authority under section 7A of the Act passes an order, determining the EPF
contributions is to be remitted by the employer without identification of beneficiaries, it would not be
appropriate.
In case the EPF authority under section 7Aof theAct while passing an order, fails to exercise the modes
prescribed by law to identify the actual beneficiaries, it would be construed that the order passed is
without application of mind and not sustainable.
While passing an order under section 7Aof theAct, the EPF authority can take help of concerned police
authorities for identification of employees/actual beneficiaries to secure then the monetary benefits.
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EPF AUTHORITY CAN TAKE POLICE HELP FOR IDENTIFICATION
OF BENEFICIARIES
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8. In a case of B.P.L. Limited, Rep. by its Dy.
Gen. Manager vs. Employees' Provident
Fund Appellate Tribunal, New Delhi &
Others, the Honourable Kerala High Court
through the verdict by Honourable Justice
Mr.P.R. Ramachandra Menon pronounced
that
Important the EPF authority had virtually
denied an opportunity of hearing to the
petitioner by non-issuing of any notice of
hearing to submit the explanation for
delayed deposit of EPF contribution, while
passing an order under section 14B of the
Employees' Provident Funds and
Miscellaneous Provisions Act, 1952, the
order so passed is liable to be set aside
since it has been passed in violation of
principles of natural justice.
Paragraph 32Aof the EPF Scheme provides
that damages have to be realized after
considering financial difficulties and
frustrating circumstances of the
employer/establishment by application of
judicial mind.
Adjudicatory authority has to deal with the
issue with proper application of mind since it
is not supposed to stand in the shoes of a
recovery officer.
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FINANCIAL DIFFICULTIES CAN JUSTIFY WAIVER OF DAMAGES
FOR DELAYED DEPOSIT OF EPF CONTRIBUTION
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9. EPFO OPENS OFFICE FOR BIG FIRMS
EMPLOYEE PROVIDENT FUND ORGANIZATION
¡In a bid to provide prompt services to big employers
in the organized sector, retirement fund body has
opened the first Special Corporate Office (SCO) at
its regional office at Bandra in Mumbai. The first
SCO of the Employees' Provident Fund
Organization (EPFO) was inaugurated by the
labour minister Bandaru Dattatreya at Bandra, an
official statement said. EPFO has introduced the
concept of SCO with a view to provide exemplary
and prompt service to a large chunk of its
subscribers who are in employment with select big
firms covered under its purview and contributing a
significant amount as PF dues, it said.
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In exercise of powers conferred on the Central Provident Fund Commissioner under para 36(7) read along
with the provisions of paras 34 and 57 of EPF scheme 1952 and para 24 of Employees' Pension Scheme,
1995, has ordered the replacement of erstwhile form No.11 with the declaration form (Form no.11(new))
placed at annexure-1
The Declaration form (Form No. 11(new)) will also replace form No. 13 in all such cases where existing
member of the provident fund makes a request for transfer of his fund availing the facility of UAN.
The members who have been allotted UAN and where KYC detail have been digitally verified by the
previous employer, are not required to fill separate form no.13 rest of the employees will continue to fill form-
13 along with Form No.11(new)
The employees/employers can access fillable declaration form (Form No.11 (new)) on the member portal
which will be pre-filled with all the relevant information already in our database.
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10. ¡
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Employees' Provident Fund Organization has now embarked upon its next phase of e-governance reforms
with a view to make its services available to its stakeholders in an efficient, transparent and reliable manner
and at low costs. EPFO has been implementing allotment of Universal Account Numbers (UAN) to its
subscribers. The Online Transfer Claim Portal (OTCP) has also been made functional.
In exercise of power conferred under para 36(7) of the Employees' Provident Funds Scheme, 1952 read
with paras 34 and 57 of Employees' Provident Fund Scheme, 1952 and para 24 of employees' pension
scheme 1995, the introduction of declaration form (Form no.11 (new)) in place of existing form no.11
(revised) is ordered with immediate effects.
The Declaration form (Form no.11 (new)) will also replace form No. 13 in all such cases where existing
member of the provident fund makes a request for transfer of his fund availing the facility of UAN.
THE TAMIL NADU LABOUR WELFARE FUND RULES, 1973
Notification No.
No. SRO A-1 (a) 2015-in exercise of powers conferred
by sub-section (1) of section 41 of the Labour Welfare
Fund Act, 1972 (act 36 of 1972) the Government of
Tamil Nadu hereby makes the following amendments
to the Labour Welfare Fund Rules. 1973.
The amendments hereby made shall come into force
from the date of its publication in the Government
Gazette.
Amendments
For the expression rupees seven occurring in two places,
theexpressionrupeestenshallbesubstitutedand
For the expression rupees twenty shall be substituted.
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EMPLOYEES' PROVIDENT FUND ORGANIZATION (EPFO)
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11. SALIENT FEATURES OF UAN FOR PF SUBSCRIBERS
Central Provident Fund Organization has allotted
Universal Accounts Number to the subscribers of
the provident fund. This unique number will be
portable throughout the working career of
employees.
No New PF accounts will be allotted on changing of
job by the subscriber.
After getting UAN, A PF Subscriber will retain it through
hisworklife,itwon'tchangeinanewassignment.
On changing a job, he/she'd get a member IF that will
be linked to UAN.
Once an employee is allotted the UAN, he/she is
required to provide it to the new employer each time
he/she changes jobs.
The new employer will link new allotted member ID to
UAN.
This will help smoothen the process of filing of PF
transfer claims on changing jobs.
Employees would also be given personalized log-in.
Employees need to activate their UANs on the EPFO
site to download UAN card, view update PF account,
File and view transfer claims, update KYC information.
UAN will enable subscribers to consolidate previous accounts. Many accounts are inoperative. These are
accounts where there have been no contribution for the three years and they earn no interest. Transfer of an
employee from one place to another is an incident of service.
In one case Karnataka high court has held that an office bearer of a union is first an employee then an official of
the union hence it is not open to the office-bearing of the union to contend that they are not liable to be
transferred on the ground that they are to stall transfer. The Bombay High Court has held that transfer, on the
groundofmalafidethattheemployeeispresidentoftheunionandalsocarryingonunionactivitiesforthelast10
years, should not have been stalled. Transfer should also not have been stalled because of mala fide when, all
along a decade the management has been working at a place for the last 20 years. There is no immunity to an
office-bearer(PresidentofUnionhere)fromavoidingtransferundertheIndustrialDisputesAct.
Over the past year, we have seen several forward looking change initiatives taken up by Employee
Provident Fund Organization. In its endeavour to improve the ease of doing business and bring overall
efficiencies, internet/online based processes are increasingly encouraged.
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PF & ESI MAKE REMITTANCE COMPULSORYONLINE
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It is brought to your attention that with effect from 1st May 2015, statutory remittances for PF & ESI can only
be made through the internet banking mode.
You may try making payments through internet banking from this month itself to ensure you are aware of the
process before the deadline date above.
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