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Employees Provident Funds Miscellaneous Provisions Act, 1952

Section 2 Definitions

Section 2A Establishment to include all departments and branches

Section 3 Power to apply Act to an establishment which has a common provident fund with another establishment

Section 4 Power to add to Schedule I

Section 5 Employees’ Provident Funds Scheme

 

 

Section 5A   Central Board

Section 5AA  Executive Committee

Section 5B  State Board

Section 5C  Board of Trustees to be body corporate

Section 5D  Appointment of officers

Section 5DD  Acts and proceedings of the Central Board or its Executive Committee or the State Board not to be invalidated on certain grounds

Section 5E  Delegation

 

 

Section 6  Contributions and matters which may be provided for in Schemes

Section 6A  Employees Pension Scheme

Section 6C  Employees Deposit-linked Insurance Scheme

Section 6D  Laying of Schemes before Parliament

Section 7  Modification of Scheme

Section 7A  Determination of moneys due from employers

Section 7B Review of orders passed under Section 7A

Section 7C Determination of escaped amount

Section 7D Employees’ Provident Funds Appellate Tribunal

7E Term of office

Section 7F Resignation

Section 7G Salary and allowances and other terms and conditions of service of Presiding Officer

Section 7H Staff of the Tribunal

Section 7I Appeals to the Tribunal

Section 7J Procedure of Tribunals

Section 7K Right of appellant to take assistance of legal practitioner and of Government, etc., to appoint presenting officers

Section 7L Orders of Tribunal

7M Filling up of vacancies

Section 7N Finality of orders constituting a Tribunal

Section 7O Deposit of amount due, on filing appeal

Section 7P Transfer of certain applications to Tribunals

Section 7Q Interest payable by the employer

Section 7C Determination of escaped amount - Employees Provident Funds Miscellaneous Provisions Act, 1952

What is Determination of escaped amount? Section 7C of Employees Provident Funds Miscellaneous Provisions Act, 1952

 

  Determination of escaped amount is defined under section 7C of Employees Provident Funds Miscellaneous Provisions Act, 1952. Provisions under Section 7C of EPF Act 1952 is :

Section 7C of Employees Provident Funds Miscellaneous Provisions Act, 1952 "Determination of escaped amount"

Where an order determining the amount due from an employer under section 7A or section 7B has been passed and if the officer who passed the orders –

(a) has reason to believe that by reason of the omission or failure on the part of the employer to make any document or report available, or to disclose, fully and truly, all material facts necessary for determining the correct amount due from the employer, any amount so due from such employer for any period has escaped his notice;

(b) has, in consequence of information in his possession, reason to believe that any amount to be determined under section 7A or section 7B has escaped from his determination for any period notwithstanding that there has been no omission or failure as mentioned in clause a on the part of the employer, he may, within a period of five years from the date of communication of the order passed under section 7A or section 7B, re-open the case and pass appropriate orders re-determining the amount due from the employer in accordance with the provisions of this Act:

 

Provided that no order re-determining the amount due from the employer shall be passed under this section unless the employer is given a reasonable opportunity of representing his case.

 

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