Sections 7M and 7N of EPF Act 1952: Omitted Provisions and Historical Text
Sections 7M and 7N of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 formerly dealt with filling a vacancy in the office of the Presiding Officer and the finality of orders constituting the EPF Appellate Tribunal.
What were Sections 7M and 7N?
Before their omission, these provisions formed part of the statutory framework governing the erstwhile Employees' Provident Funds Appellate Tribunal. Section 7M addressed a vacancy in the office of the Presiding Officer. Section 7N protected the constitution and proceedings of the Tribunal from being challenged merely on the stated grounds covered by that provision.
Historical Section 7M - Filling up of vacancies
Historical text:
If, for any reason, a vacancy occurs in the office of the Presiding Officer, the Central Government shall appoint another person in accordance with the provisions of this Act, to fill the vacancy and the proceedings may be continued before a Tribunal from the stage at which the vacancy is filled.
In substance, the former section provided for appointment of another Presiding Officer when a vacancy arose and permitted proceedings to continue from the stage reached when the vacancy was filled.
Historical Section 7N - Finality of orders constituting a Tribunal
Historical text:
No order of the Central Government appointing any person as the Presiding Officer shall be called in question in any manner, and no act or proceeding before a Tribunal shall be called in question in any manner on the ground merely of any defect in the constitution of such Tribunal.
The former section was directed at challenges to the appointment of the Presiding Officer and at challenges to acts or proceedings based merely on a defect in the constitution of the Tribunal.
Why were Sections 7M and 7N omitted?
The Finance Act, 2017 reorganised the tribunal framework applicable to EPF appeals. Section 159 of that Act amended the EPF Act and omitted several provisions connected with the earlier tribunal structure, including Sections 7M and 7N, with effect from 26 May 2017.
EPF appeals are now dealt with through the tribunal framework reflected in the amended EPF Act. The Ministry of Labour and Employment also states that, following the 2017 amendments, Central Government Industrial Tribunals and National Industrial Tribunals were mandated to adjudicate appeals arising under the EPF Act.
Practical legal significance
For a present-day EPF matter, Sections 7M and 7N should not be presented as currently operative provisions. They may nevertheless be relevant when examining older proceedings, historical tribunal arrangements, or legal issues arising from the period before their omission. The applicable law should always be checked with reference to the date of the proceeding or order concerned.
Related EPF Act provisions
Section 7L - Orders of Tribunal | Sections 7O and 7P | Section 7Q - Interest payable by employer