M/S Mathosri Manikbai Kothari College ... vs The Assistant Provident Fund ...

The Supreme Court upheld the applicability of the Employees' Provident Funds Act (EPF Act) to the institutions run by the appellant, including the Mathosri Manikbai Kothari College of Visual Arts. The Court examined the legal validity of the orders passed by the Tribunal, the Single Judge, and the Division Bench, which had upheld the enforcement of the EPF Act. The Court reaffirmed that educational institutions, when fulfilling certain criteria, are subject to the provisions of the EPF Act, emphasizing the importance of social security for employees. The judgment reinforces the scope of the EPF Act in relation to institutions operating in the education sector.