DISTT.EXHIBITORS ASSO.MUZAFFARNAGAR &ORS vs THE UNION OF INDIA

The Supreme Court addressed the validity of a Notification issued under the Employees’ Provident Funds Act, 1952, which extended benefits to Cine Workers with retrospective effect from 1.10.1984. The Court held that Section 24 of the Cine Workers and Cinema Theatre Workers (Regulation of Employment) Act, 1981, effectively replaced the need for a separate Notification under Section 1(3)(b) of the Provident Funds Act. Consequently, the Court ruled that employers are liable for contributions, including the employees' share, but deductions from future wages require consent as per the Provident Fund Scheme's provisions. The appeals were partly allowed, affirming the applicability of the Act to the appellants.