GAJANAND DALMIA CHARITABLE TRUST vs ASSISTANT PROVIDENT FUND COMMISSIONER AND ANR

CWP-20743-2015 (O&M) and connected cases 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 1. CWP-20743-2015 (O&M) Reserved on: 22.05.2026 Pronounced on: 13.07.2026 Uploaded on: 13.07.2026 GAJANAND DALMIA CHARITABLE TRUST -PETITIONER V/S ASSISTANT PROVIDENT FUND COMMISSIONER AND ANR. -RESPONDENTS 2. CWP-20750-2015 (O&M) SETH MURLIDHAR DALMIA CHARITABLE TRUST -PETITIONER V/S ASSISTANT PROVIDENT FUND COMMISSIONER AND ANR. -RESPONDENTS 3. CWP-20776-2015 (O&M) PURNI DEVI DALMIA CHARITABLE TRUST -PETITIONER V/S ASSISTANT PROVIDENT FUND COMMISSIONER AND ANR. -RESPONDENTS CORAM: HON'BLE MR. JUSTICE KULDEEP TIWARI Present: Mr. Akshay Bhan, Sr. Advocate, assisted by Mr. Vivek Salathia, Advocate, and Mr. Abishai A. George, Advocate for the petitioners. Mr. Rajesh Hooda, Advocate for the respondents. DEVINDER YADAV 2026.07.13 14:19 I attest to the accuracy and authenticity of this order/judgment CWP-20743-2015 (O&M) and connected cases 2 KULDEEP TIWARI, J. 1. These three writ petitions call in question the legality and validity of the order dated 10.12.2002 passed by the Assistant Provident Fund Commissioner, whereby, in exercise of powers under Section 2-A of the Employees’ Provident F