Section 22 of EPF Act 1952 - Power to Remove Difficulties
Section 22 of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 is a limited power-to-remove-difficulties provision connected with the changes made by the Employees' Provident Funds and Miscellaneous Provisions (Amendment) Act, 1988 (Act 33 of 1988).
What does Section 22 provide?
The provision empowered the Central Government, where a difficulty arose in giving effect to the Act as amended by the 1988 Amendment Act, to make an order published in the Official Gazette containing provisions considered necessary or expedient to remove that difficulty. Any such provision had to remain consistent with the EPF Act itself.
The power was expressly time-limited: an order under Section 22 could not be made after three years from the date on which the 1988 Amendment Act received Presidential assent. Every order made under the section was also required to be laid before each House of Parliament.
Text of Section 22 - Power to remove difficulties
22. Power to remove difficulties.
(1) If any difficulty arises in giving effect to the provisions of this Act, as amended by the Employees' Provident Funds and Miscellaneous Provisions (Amendment) Act, 1988 (33 of 1988), the Central Government may, by order published in the Official Gazette, make such provisions, not inconsistent with the provisions of this Act, as appear to it to be necessary or expedient for the removal of the difficulty:
Provided that no such order shall be made after the expiry of a period of three years from the date on which the said Amendment Act receives the assent of the President.
(2) Every order made under this section shall, as soon as may be after it is made, be laid before each House of Parliament.
Meaning and legal effect of Section 22
1. Power belongs to the Central Government
The section identifies the Central Government as the authority that could issue a removal-of-difficulties order. The order had to be published in the Official Gazette.
2. The power cannot override the EPF Act
The words "not inconsistent with the provisions of this Act" limit the power. A removal-of-difficulties order could facilitate implementation of the amended Act, but could not contradict or replace the Act's substantive provisions.
3. The power was temporary
The proviso imposed a three-year outer limit linked to Presidential assent to the 1988 Amendment Act. This distinguishes Section 22 from a continuing general rule-making power such as Section 21.
4. Parliamentary laying requirement
Sub-section (2) required every order made under Section 22 to be laid before both Houses of Parliament as soon as may be after it was made.
Section 22 and Section 21 - important distinction
Section 21 deals with the Central Government's power to make rules for carrying out the provisions of the Act. Section 22, by contrast, is a specific and time-bound mechanism for removing implementation difficulties arising from the 1988 amendments.
Legislative note
The official text records Section 22 as substituted by Section 25 of the Employees' Provident Funds and Miscellaneous Provisions (Amendment) Act, 1988 for the former Section 19A, with effect from 1 July 1997. Readers dealing with historical disputes should check the version of the statute applicable on the relevant date.
Official sources
For authoritative reference, consult the India Code entry for the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, the Ministry of Labour and Employment text of the EPF Act, and the EPFO Act and Schemes downloads page.
This page is a statutory information resource. For a dispute involving an older notification, amendment or proceeding, verify the law and Gazette material applicable to the relevant period.