M/S MATHOSRI MANIKBAI KOTHARI COLLEGE OF VISUAL ARTS vs THE ASSISTANT PROVIDENT FUND COMMISSIONER

The Supreme Court examined whether two educational institutions run by the same society within the same premises are collectively covered under the Employees' Provident Fund (EPF) Act. The courts below upheld the applicability of the EPF Act to both institutions based on the total number of employees and their management under a single society. The Supreme Court affirmed these findings, emphasizing the collective coverage of employees under the EPF Act in such circumstances. The case clarifies the scope of coverage of the EPF Act for institutions managed jointly and operating in the same premises.