Section 7B EPF Act 1952: Review of Orders Passed Under Section 7A
Section 7B of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 provides a statutory mechanism for review of certain orders passed under Section 7A. It allows an aggrieved person to seek review on specified grounds, subject to the conditions in the Act and the Employees Provident Funds Scheme, 1952.
In brief: A review under Section 7B is available against an order under Section 7A(1) where no appeal has been preferred. The statutory grounds include discovery of new and important matter or evidence despite due diligence, an error apparent on the face of the record, or another sufficient reason. Paragraph 79A of the EPF Scheme prescribes Form 9 and a 45-day period from the date of making the order.
What is Section 7B of the EPF Act?
Section 7B is titled "Review of orders passed under section 7A." Section 7A empowers specified provident fund authorities to decide disputes concerning applicability of the Act to an establishment and to determine amounts due from employers under the Act, the Scheme, the Pension Scheme or the Insurance Scheme. Section 7B provides a limited review remedy in relation to an order made under Section 7A(1).
Who can apply for review?
A person aggrieved by an order made under Section 7A(1) may apply to the officer who passed that order, provided that no appeal has already been preferred under the Act. The same officer may also review the order on his own motion when satisfied that one of the statutory grounds exists.
Grounds for review under Section 7B
- New and important matter or evidence: material which, despite exercise of due diligence, was not within the applicant's knowledge or could not be produced when the original order was made.
- Mistake or error apparent on the face of the record: an apparent error in the order or record may support review.
- Any other sufficient reason: Section 7B also recognises another sufficient reason as a ground for seeking review.
Time limit and Form 9 under Paragraph 79A
Section 7B(2) leaves the form, manner and time for a review application to the Scheme. Paragraph 79A of the Employees Provident Funds Scheme, 1952 provides that an aggrieved person seeking review under Section 7B(1) may apply in Form 9 to the officer who passed the Section 7A order. It further states that the concerned officer will not entertain the review application unless it is submitted within 45 days from the date of making the order.
Procedure when a review application is considered
If the officer finds no sufficient ground for review, the application is rejected under Section 7B(3). If the officer considers that review should be granted, Section 7B(4) requires compliance with procedural safeguards. All parties who appeared before the officer must receive prior notice and an opportunity to be heard in support of the existing order. Where review is sought on the basis of newly discovered matter or evidence, the allegation that the material was not known or could not earlier be produced must be proved.
Appeal after review
Section 7B(5) draws an important distinction. No appeal lies against an order rejecting an application for review. However, where an order is passed on review, an appeal under the Act lies against that reviewed order as though it were the original Section 7A order.
Section 7B - statutory text
7B. Review of orders passed under section 7A.
(1) Any person aggrieved by an order made under sub-section (1) of section 7A, but from which no appeal has been preferred under this Act, and who, from the discovery of new and important matter or evidence which, after the exercise of due diligence was not within his knowledge or could not be produced by him at the time when the order was made, or on account of some mistake or error apparent on the face of the record or for any other sufficient reason, desires to obtain a review of such order may apply for a review of that order to the officer who passed the order:
Provided that such officer may also on his own motion review his order if he is satisfied that it is necessary so to do on any such ground.
(2) Every application for review under sub-section (1) shall be filed in such form and manner and within such time as may be specified in the Scheme.
(3) Where it appears to the officer receiving an application for review that there is no sufficient ground for a review, he shall reject the application.
(4) Where the officer is of opinion that the application for review should be granted, he shall grant the same:
Provided that, -
(a) no such application shall be granted without previous notice to all the parties before him to enable them to appear and be heard in support of the order in respect of which a review is applied for, and
(b) no such application shall be granted on the ground of discovery of new matter or evidence which the applicant alleges was not within his knowledge or could not be produced by him when the order was made, without proof of such allegation.
(5) No appeal shall lie against the order of the officer rejecting an application for review, but an appeal under this Act shall lie against an order passed under review as if the order passed under review were the original order passed by him under section 7A.
Section 7A, Section 7B and Section 7C - distinction
| Provision | Purpose |
|---|---|
| Section 7A | Determination of applicability disputes and moneys due from employers. |
| Section 7B | Review of an order made under Section 7A(1), subject to the statutory grounds and conditions. |
| Section 7C | Re-determination of an amount that escaped determination in circumstances specified by Section 7C. |
Practical points before filing a Section 7B review
- Identify the precise Section 7A(1) order sought to be reviewed.
- Confirm that no appeal has been preferred against that order.
- State the specific statutory ground for review and support it with relevant material.
- For newly discovered evidence, explain due diligence and why the evidence was not known or could not be produced earlier.
- Use Form 9 and observe the 45-day requirement prescribed by Paragraph 79A of the EPF Scheme.
Note: This page is a general explanation of the statutory provision. For a particular proceeding, the current Act, Scheme, applicable notifications and the facts of the case should be checked.