https://www.taxtmi.com/caselaws?id=300103 Under the provident fund welfare scheme, an employee's retirement entitlement could not be reduced or withheld because the employer failed to remit deducted or matching contributions. The Court treated the scheme as social security legislation and noted the duties to deduct, remit, maintain member accounts, issue annual statements, and ensure prompt payment when amounts become due. In the absence of material showing effective compliance enforcement against the defaulting employer, the employee's right to payment prevailed. The provident fund authorities were therefore required to release the full amount from the existing Fund, including both employee and employer contributions. en-us Tue, 27 Mar 1984 00:00:00 +0530 Wed, 12 Jan 2022 12:34:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300103 Under the provident fund welfare scheme, an employee's retirement entitlement could not be reduced or withheld because the employer failed to remit deducted or matching contributions. The Court treated the scheme as social security legislation and noted the duties to deduct, remit, maintain member accounts, issue annual statements, and ensure prompt payment when amounts become due. In the absence of material showing effective compliance enforcement against the defaulting employer, the employee's right to payment prevailed. The provident fund authorities were therefore required to release the full amount from the existing Fund, including both employee and employer contributions. Case-Laws Indian Laws Tue, 27 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300103