Section 7D and Section 7E of EPF Act 1952: Tribunal and Omitted Term of Office
Section 7D now identifies the Industrial Tribunal constituted by the Central Government under section 7A(1) of the Industrial Disputes Act, 1947 as the Tribunal for the purposes of the EPF Act. Section 7E, which earlier dealt with the term of office of the Presiding Officer, stands omitted with effect from 26 May 2017.
Section 7D of EPF Act 1952 - Tribunal
Current legal provision: Section 7D provides that the Industrial Tribunal constituted by the Central Government under section 7A(1) of the Industrial Disputes Act, 1947 is, from the commencement of Part XIV of Chapter VI of the Finance Act, 2017, the Tribunal for the purposes of the EPF Act. That Tribunal exercises the jurisdiction, powers and authority conferred by or under the EPF Act.
The substitution took effect on 26 May 2017. The change transferred the EPF appellate tribunal framework into the Central Government Industrial Tribunal system. The Ministry of Labour and Employment has also recorded that pending EPF Appellate Tribunal matters stood transferred to the respective Central Government Industrial Tribunals from that date.
What does Section 7D mean?
For present purposes, the expression Tribunal in Section 7D refers to the Industrial Tribunal constituted by the Central Government under section 7A(1) of the Industrial Disputes Act, 1947 and functioning as the Tribunal under the EPF Act. It exercises the appellate and other jurisdiction that the EPF Act confers on the Tribunal.
This is materially different from the pre-26 May 2017 version of Section 7D, under which the Central Government could constitute one or more separate Employees' Provident Funds Appellate Tribunals and appoint a Presiding Officer.
Section 7E of EPF Act 1952 - Omitted
Current status: Section 7E, titled "Term of office", was omitted by section 159 of the Finance Act, 2017 with effect from 26 May 2017.
Accordingly, the former statutory provision prescribing the term of office of the Presiding Officer under Section 7E should not be presented as the current law.
Earlier position before 26 May 2017
Before the Finance Act, 2017 amendments, Section 7D provided for constitution of one or more Employees' Provident Funds Appellate Tribunals by the Central Government. The Tribunal consisted of one person appointed by the Central Government, with the prescribed judicial qualifications.
Former Section 7E provided that the Presiding Officer would hold office for five years from entering office or until attaining sixty-two years of age, whichever was earlier. This provision is retained here only as historical context because Section 7E has since been omitted.
Appeals under the EPF Act after the 2017 change
Section 7I continues to provide for appeals to the Tribunal against specified notifications and orders under the EPF Act, including specified orders under Sections 7A, 7B, 7C and 14B. Current EPF appeal matters are handled within the Central Government Industrial Tribunal framework according to the applicable territorial jurisdiction and procedure.
For related provisions, see Section 7A - Determination of moneys due from employers, Section 7B - Review of orders passed under Section 7A, Section 7C - Determination of escaped amount, and Sections 7I and 7J - Appeals and procedure of Tribunals.
Official legal resources
For the current statutory text and tribunal information, refer to the India Code entry for the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, the Employees' Provident Fund Organisation text of the EPF Act, and the Central Government Industrial Tribunal portal.
Legal note: This page explains the statutory provisions for general information. For a particular appeal, limitation issue, territorial jurisdiction or procedural requirement, the current Act, rules, notifications and tribunal directions should be checked.