Patna High Court|Friday, 20 February 2026
Patna HC Upholds Applicability of EPF Act in St. Marys School vs Employees Provident Fund Organization
Case No.8213 of 2011
Patna HC Upholds Applicability of EPF Act in St. Marys School vs Employees Provident Fund Organization (2026) held that The court ruled that once an order under Section 7A determining dues is final, the issue of applicability of the Act cannot be reopened in subsequent proceedings under Section 14B.
St. Marys School, Samastipur challenged the applicability of the Employees Provident Fund Act, arguing that it had fewer than 20 employees and thus should not be subject to the Act's provisions. The court examined whether the school's previous adjudication under Section 7A regarding its employee count could be reopened in light of subsequent proceedings under Section 14B for damages. Ultimately, the court upheld the earlier findings, ruling that the school was indeed subject to the Act and that the damages assessed were valid. The petition was dismissed, affirming the enforcement of the Act against the school.
The court ruled that once an order under Section 7A determining dues is final, the issue of applicability of the Act cannot be reopened in subsequent proceedings under Section 14B.
The determination of the number of employees is a factual issue that must be addressed in the original proceedings, and cannot be revisited in writ jurisdiction.
The court found that damages under Section 14B are consequential to the default in payment of dues determined under Section 7A.
Case filed
Order passed by EPF Appellate Tribunal
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Order passed by Assistant Provident Fund Commissioner
Final judgment delivered
