REGIONAL PROVIDENT FUND COMMISSIONER vs SANATAN DHARAM GIRLS SEC. SCHOOL .

The Supreme Court addressed the applicability of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (EPF Act) to non-governmental educational institutions in Rajasthan. The Court held that the provisions of the EPF Act, particularly Section 1(3) and the amended Section 16(1)(b), apply to such institutions, thereby affirming the authority of the Regional Provident Fund Commissioner to enforce these provisions. The judgment reversed the High Court's decision that favored the educational institutions, establishing that state legislation does not override the EPF Act in this context.