The Supreme Court of India, by an order dated August 28, 2019,
dismissed the review petition in the matter of Surya Roshni
Limited v. Employees Provident Fund. The review petition
was filed against the decision in the matter of Regional
Provident Fund Commissioner v. Vivekananda
Vidyamandir,1 in which the Supreme Court held
that certain allowances (particularly special allowance) given to
employees would be considered a part of basic wages for the
purposes for computation of provident fund contribution.
Additionally, the Employees' Provident Fund Organisation, by
way of a Circular dated August 28, 2019 directed its officers to
cease pursuing matters in the absence of prima facie evidence of
arbitrary bifurcation of wages with the intention to avoid
liability under the Employees' Provident Fund and Miscellaneous
Provisions Act, 1952. The Circular also stated that such action
would amount to roving inquiries/investigations which are
impermissible under law. The
