M/S Shree Vishal Printers Ltd. Etc. Etc. vs Regional Provident Fund Commissioner

The Supreme Court addressed the applicability of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952, particularly Section 16 regarding exemptions for newly established entities. The Court held that the exemption provision does not apply if the establishments are effectively part of the same parent company, as per Section 2A of the Act, which treats all departments and branches as parts of the same establishment. The appeals by the three companies were dismissed, affirming the Regional Provident Fund Commissioner's decision to deny the exemption.