Modern ... vs C.P.F. Commr. Thr. Commr. E.P.F. ...

The Supreme Court addressed the classification of retired Railway employees re-employed on a lump sum honorarium basis under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 and the Employees' Provident Funds Scheme, 1952. The Court held that such employees do not qualify as 'excluded employees' under Paragraph 2(f) of the Scheme, thus mandating their inclusion in the provident fund scheme and the employer's obligation to contribute. The judgment reversed the High Court's decision, affirming the Single Judge's ruling in favor of the appellants.