SANGAM SPINNERS vs REGIONAL PROVIDENT FUND COMMISSIONER-I

The Supreme Court upheld the dismissal of the appellant's Special Appeal, affirming the Rajasthan High Court's ruling that Section 16(1)(d) of the Employees Provident Funds Act, 1952 was omitted with retrospective effect from 22.9.1997, thus denying the appellant's claim for exemption as a new factory post that date. The Court clarified that the entitlement to the infancy protection under the Act ceased after the specified date, despite the appellant's argument for continued eligibility. The decision reinforced the legal interpretation of retrospective amendments in statutory provisions.