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    <description>The notification converting Punjab Engineering College into a deemed university and placing it under a society preserved the absorbed employees&#039; service conditions and prohibited detriment by later modification. Because the institution remained fully funded by the Chandigarh Administration and its annual audit was to be entrusted to the Comptroller and Auditor General of India, the provident fund accounts were to continue under that public framework. A private trust could not be substituted for that purpose where it would prejudice employees. The refusal to maintain the General Provident Fund accounts was held unsustainable, and continuation of maintenance by the Comptroller and Auditor General was directed.</description>
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