REGIONAL PROVIDENT FUND COMMISSIONER, KARNATAKA vs WORKMEN REPRESENTED BY THE GENERAL SECRETARY, KARNATAKAPROV

The Supreme Court held that the Central Government is the appropriate authority under Section 2(a)(i) of the Industrial Disputes Act for disputes involving the Regional Provident Fund organization, as the activities under the Provident Funds Act are conducted under its authority. The Court clarified that 'authority' means a legal power granted to act, and the State Board functions as an agent of the Central Government, as per Section 5B(2) of the Provident Funds Act. The Division Bench of the High Court's ruling that the State Government was the appropriate authority was overturned.