Enforcement Manual

Chapter 5
Inspectors & Inspectorates
5.1. Appointment of Inspectors.

5.1.1. There are two kinds of Inspectors, one appointed by notification under Section 13 of
the Employees Provident Funds and Miscellaneous Provisions Act, 1952 merely to exercise
certain powers mentioned in that section. The others are officers of the Employees Provident
Fund Organisation or outside thereof who could be appointed as Inspectors for exercise of powers
referred to above. The former is appointed under Employees Provident Funds (Staff and
Conditions of Service) Regulations, 1962 and fall under the distinct cadre of Enforcement
Officers. The Central Provident Fund Commissioner, Regional Provident Fund Commissioners,
Assistant Provident Fund Commissioners and Enforcement Officers are notified as Inspectors
under Section 13 of the Act. A copy of the statutory notification regarding appointment of
Provident Fund Officer and Enforcement Officer to be Inspector under Section 13(1) of the Act
is given as Annexure XXIV.
5.2. Duties and responsibilities.

The chief duties and responsibilities of an Inspector are :
5.2.1. (a) to bring under the purview of the Employees Provident Funds and
Miscellaneous Provisions Act, 1952 every establishment which attracts the
application of the Act by reason of requisite employment strength and its nature of
activity;
(b) to recommend the coverage of establishment under section 1(4) of the Employees
Provident Funds and Miscellaneous Provisions Act, 1952 on the joint request of the
employer and the majority of the employees of the establishment provided the
establishment is not liable to implement the Act;
(c) to bring under the ambit of the Employees Provident Funds and Miscellaneous
Provisions Act, 1952, establishment participating in Common Provident Fund in
which one or more than one establishment is already covered under the Act;
5.2.2. to secure full compliance by the employer of that establishment with the provisions
of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 and
Schemes framed thereunder;
5.2.3. to attend to the problems of employers arising in the process of compliance and to the
grievances of employees including rendering service through the Service Centre, if
any set up, and where he cannot solve the problem or redress the grievances, to report
the case to the Regional Provident Fund Commissioner for further action;
5.2.4. to conduct surveys when asked to, assess coverage potential to new categories of
establishment;
Employees Provident Fund Organisation

Enforcement Manual - Inspectors and Inspectorates 5.2
5.2.5. to supply various prescribed forms to the employers on their request and educate
them about their proper completion and punctual submission to the Regional/Sub-
Regional Office;
5.2.6. to report to the Regional Provident Fund Commissioner, evasion, abuse, violation,
defect or abnormality noted in the implementation of the Employees Provident
Funds and Miscellaneous Provisions Act, 1952 and Schemes framed thereunder;
5.2.7. to serve the warrant on the defaulting employer in recovery cases and attach and sell
the property of the defaulting employer and to assist the Recovery Officer.
5.2.8. to attend to prosecution cases;
5.2.9. to conduct the prosecution cases as Assistant Public Prosecutors.
5.2.10. to ensure that the establishment exempted under Section 17(1) / 17(1C) / 2(A) of the
Act / the establishment, where its individual/class of employees exempted under
paragraph 27 / 27A of Employees Provident Fund Scheme, 1952 or paragraph 28 of
Employees Deposit Linked Insurance Scheme, 1976 as the case may be, is
complying with the relevant provisions of the Act/Scheme and also the conditions
governing the grant of exemption stipulated by the appropriate Government or
Central Provident Fund Commissioner or Regional Provident Fund Commissioner, as
the case may be.
5.2.11. to serve summons/warrants on the accused in respect of prosecution cases launched,
to enable quick results in larger interests of the Organisation; and
5.2.12. to obtain the requisite documents or particulars or verification of facts, etc., that are
required by Regional Office/ Sub-Regional Office for rendering effective service by
keeping liaison between the establishment and the office. He shall arrange to obtain
and forward the final settlement claims and pension claims of retiring employees two
months in advance of their retirement. The Regional Provident Fund Commissioner
in-charge of the Region shall fix a target for each Enforcement Officer in the matter
of applicability of the Act to the establishments and enrolment of members, for each
year and the progress will be monitored on monthly basis through the respective
Regional Provident Fund Commissioners. the Enforcement Officers should ensure
compliance of the target fixed;
5.2.13. all the Enforcement Officers are notified as Assistant Public Prosecutors (See
Annexure 3.12)
5.2.14. to verify and certify the past accumulations dues transferable by the establishment on
account of application of the Scheme either due to coverage or on cancellation of
exemption.
5.2.15. to carry out such other functions as may be assigned to him/her by the competent
authority.
5.3. Powers of Inspectors (Enforcement Officers)

5.3.1. The Inspector has been given the following statutory powers (vide Section 13 of the
Employees Provident Funds and Miscellaneous Provisions Act, 1952), to enable him to
discharge his duties effectively:
(a) to require any employer or any contractor from whom any amount is recoverable
under section 8A of the Act to furnish such information as he may consider
necessary;
(b) at any reasonable time and with such assistance as he may require to enter and
search any establishment or any premises connected with it and require any one
found in-charge of it to produce for his examination any accounts books,
registers and other documents which have bearing on the employment of persons
and payment of wages in the establishment;
(c) to examine with respect to any matter relevant to the aforesaid purpose the
employer or any contractor from whom any amount is recoverable under Section
8A or his agent or servant or any other person found in-charge of the
establishment or any premises connected therewith or whom the Inspector has
reasonable cause to believe to be the employee of the establishment;
(d) to make copies of or take extracts from any book, register or other documents,
maintained in relation to the establishment and, where he has reason to believe
that any offence under this Act has been committed by the employer, seize with
such assistance as he may think fit, such book, register or other document or
portion thereof as he may consider relevant to that offence;
(e) to exercise such other powers as the Schemes may provide.
5.4. Search and Seizure

5.4.1. Section 13 of the Act empowers an Inspector for search and seizure to secure
compliance from the establishment. A detailed procedure for conducting search and seizure is
given in Annexure-I for the guidance of Enforcement Officers.
5.5. Public Servant

5.5.1. Every Inspector shall be deemed to be a public servant within the meaning of section
21 of the Indian Penal Code. No suit or other legal proceeding will lie against him in respect of
anything which he does or intends to do in good faith under the Employees Provident Funds and
Miscellaneous Provisions Act, 1952 and the Schemes framed thereunder.
5.5.2. Obligations cast on him as public servant under the Indian Penal Code are
5.5.2.1. A public servant is forbidden to take illegal gratification in any shape whatsoever,
which includes taking a present from any person or individual in connection with his
Official functions.
5.5.2.2. Not to make wilful departure from the direction of law with a view to causing injury
to any person for example, the direction of law is that an Inspector can enter a
factory for the purpose of inspection at a reasonable hour only. If, therefore, he
enters the factory at some unreasonable hour he will be causing breach of this rule.

5.5.2.3. A public servant must not intentionally prepare a false record with the object of
saving or harming any person. The correctness of the record is of the highest
importance both to the State and to the public.
5.5.2.4. Similarly, preparation of false record with the intention to save himself amounts to
an offence.
5.5.2.5. A public servant is legally bound not to engage in any other trade. Accordingly an
Inspector, being a public servant in whole time employment under the Employees
Provident Funds Organisation, is not permitted to do any other business.
5.5.2.6. A public servant is forbidden from attempting to save any person from punishment
under the law even though his intention to save may be found upon a mistaken belief
of that persons liability to punishment.
5.5.3. Besides the obligation of a public servant the Inspector should observe all rules and
instructions of official conduct, maintenance of secrecy etc., like the Government servant and not
misuse any information which he might get to know in the performance of his official duties.
5.5.4. Rights of Public Servant

5.5.4.1. As a public servant he enjoys certain rights and privileges and incurs certain
liabilities under the law. His rights and privileges may be enumerated as follows:
(i) Obstructing a public servant in the discharge of his duties is an offence under
Section 186 of the Indian Penal Code. Similar provisions exist in paragraph
76(c) of the Employees Provident Funds Scheme, 1952;
(ii) Assaulting a public servant while discharging his duties are offences under the
following heads:
(a) Voluntarily causing grievous hurt - Section 333 of Indian Penal Code;
(b) Voluntarily causing hurt - Section 332 of Indian Penal Code;
(c) Assault under Section 353 of Indian Penal Code;
(d) Giving false information to a public servant in order to cause him to take
action against any other person is an offence - Section 182 of Indian Penal
Code;
(e) Personal appearance at the time of filing the complaint under Section 200
Code of Criminal Procedure, 1973 may be exempted at the discretion of
the Magistrate;
(f) The complaint filed by the Inspector is exempted from the Court fee rules.
5.5.5. The following are the liability of a public servant:

(i) Taking gratification other than legal remuneration in respect of his official act
is an offence under Section 161 of Indian Penal Code;
(ii) Obtaining valuable things without any consideration from person concerned in
a proceeding is an offence under Section 165 of Indian Penal Code.

5.6. Equipment
5.6.1. The powers referred to above will certainly aid an Enforcement Officer in the
discharge of his duties. But the authority is in itself no substitute for a thorough knowledge in
him of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 and Schemes
framed thereunder & Manuals and the departmental instructions and a working knowledge of
various laws, especially those having a bearing on labour welfare coupled with hard work and
right attitude towards employer and employees. He should be fully conversant with the various
forms prescribed in or under the schemes and which are found in the Schemes or Manuals.
5.6.2. The Employees Provident Funds and Miscellaneous Provisions Act, 1952 is a labour
welfare legislation. So a working knowledge of the various labour laws, especially the following
is necessary. As such, all the following publications should be maintained with upto date
amendments in each Inspectorate. A library register should be kept as in Annexure II.
(1) The Industrial Disputes Act, 1947 with its variants in respective States.
(2) The Factories Act, 1948.
(3) The Working Journalists Act, 1955.
(4) The Apprentices Act, 1961;
(5) The Shops and Commercial Establishments Act;
(6) The Motor Transport Workers Act, 1961;
(7) The Minimum Wages Act, 1948;
(8) The Payment of Wages Act, 1936;
(9) The Plantations Labour Act, 1951;
(10) Contract Labour (Regulations and Abolition) Act, 1970;
(11) Cine workers and Cinema Theatre Workers (Regulation of Employment) Act,
1981 (50 of 1981);
(12) Beedi and Cigar Workers (Conditions of Employment) Act, 1966;
(13) Maternity Benefit Act, 1961;
(14) Employees State Insurance Act, 1948 and Regulation; and
(15) Journals on Labour Laws.
Besides, he should have a working knowledge of the Indian Penal Code especially of Sections
405, 406, 409 thereof (non-remittance, by employer, of Employees Provident Fund contributions
deducted from wages constitutes criminal breach of trust and so prosecution under this section
may have to be launched to deter such offences); Section 100 of Criminal Procedure Code; the
Contract Act; Schedule II of Income Tax Act, 1961 and Income Tax (Certificate Proceedings)
Rules, 1962, provisions of the Civil Procedure Code relevant to recovery; Employees State
Insurance Act; the sale of Goods Act; the Insolvency Act and Indian Evidence Act.
5.6.3. He should keep himself physically fit and mentally alert to discharge his duties to the
best of his capacity. He should neatly turn out. There should be no ostentatious or gaudiness
about his dress. The employees and even employers will know a snob from a distance and keep

him there. The other extreme of shabby appearance with unkept hair and dirty clothes whether by
force or habit or with the idea of identifying oneself with the worker, should be avoided.
5.6.4. He should be able to express himself correctly and have adequate vocabulary both in
English and the regional language. He should plead plausibly and persuasively. He should avoid
argumentation. He should put forward the legal position clearly, cogently and logically.
5.6.5. He should be free from an over bearing attitude or inferiority complex. He cannot have
too much of courtesy. He must be firm but not offensive. Provident Fund matters occupy a rather
minor position in the wide spectrum of an employers concern. The Inspector should never lose
sight of this fact. He should refrain from sermonising.
5.6.6. While entering the premises of the establishment he should not hesitate to follow the
systems and procedures involved especially in big industries where sensitive or hazardous type of
manufacturing or processes are being carried out. For instance he should inform the security at
the outer gate on entering the premises and sign their register if required and obtain passes if their
system requires it. If the establishment expect visitors to wear distinct identification tags or
identity cards given at the security point or if they insist on wearing hard hats for safety purpose
he should not refuse to comply with such requirements while visiting the establishment just
because he is visiting the establishment on his official capacity for official purpose.
5.6.7. He must make a good study of the local conditions, customs and manners and acquire
good knowledge of the industries and other activities in his jurisdiction. He should try to
understand the peculiar problems of a particular establishment, or a class of establishments. That
will render his approach pragmatic.
5.6.8. He should develop intimate contacts with officers of various public organisations like
Labour Department, Inspectorate of Factories, Inspectorate of Shops and Establishments,
Directorate of Mines, Co-operative Department, Employees State Insurance Corporation,
Revenue Department, etc. He should similarly cultivate contact with the Trade Union and
Employer Organisations. That way he would become more effective than otherwise.
5.6.9. Lastly, and this is most important, he should keep himself immune to temptations to
which his assignment may expose and to local pressures of all kinds, political trade union etc.
Free Board, lodge free entertainments and a few samples take the edge of his effectiveness. He
should be clean in his personal dealings. He should politely decline invitations, to any free
services or gifts from interested persons. Carelessness about these seemingly trivial things may
cost very dearly not only to the Inspector but to the Organisation also. He should so conduct
himself that the employers and employees alike have confidence in him.
5.7. Objectives of the organisation - Role of Enforcement Officers.

5.7.1. Though the Central Board of Trustees and Central Provident Fund Commissioner and
Regional Provident Fund Commissioners are in overall control of the Administration of the
Employees Provident Funds, yet the Enforcement Officer, being officer on the spot and the one
person who actually comes into direct contact with the employer, the employee and the public has
a very important and significant role to play in the enforcement of the Act and Schemes in the
country. In fact, he is the pivot of the Employees Provident Fund Organisation. The employer
and the employee are already looking upto the Enforcement Officer for help and guidance in the
administration of the Employees Provident Funds and Miscellaneous Provisions Act, 1952. This

tendency will become more pronounced as the Act is being extended to smaller establishments.
The effectiveness of the administration of Provident Fund in an area will depend a good deal on
the character of and the quality of work turned out by the Enforcement Officer therein. He can
enhance the prestige of the Organisation or lower it in the estimation of others.
5.7.2. It is, therefore, essential for an Enforcement Officer to be ever vigilant and alert
especially in dealing with units which are habitual defaulter and units which show a tendency to
allow arrears to accumulate. If the unit is not to go into liquidation and thereby deprive the
unfortunate employee of his Provident Fund benefit, pension benefit, etc., action will have to be
taken promptly and effectively. It is the Enforcement Officer, who is on the spot who can initiate
and complete this vital action.
5.7.3. He should not only be independent and strictly impartial but also generate a feeling of
confidence amongst the parties with whom he moves; he will not only command respect but also
parties will come to him with confidence. It is, therefore, necessary for him not to look for or
desire any advantage or benefit from the employer and his Association or the employee and his
Union especially in the matter of lodging, transport or any such amenity. He should exercise a
wise discretion in his personal dealings with them and endeavour to cultivate friendly relations.
He should feel and act as the personal agent of the Central Board of Trustees and show to others
that he is not biased in favour of any party. He should follow the legal maxim of not only being
scrupulously just in his dealings but also in demonstrating by his overt acts that justice is being
done.
5.7.4. Uniformity of practice in the administration of the Act and the Schemes is essential in
all Regions. It is important, therefore, to adhere strictly to the instructions issued from time to
time and to refrain from attempting to initiate any new policy or of allowing any deviation from
the Act and the Schemes without the concurrence of the Regional Provident Fund Commissioner.
Cases of special peculiar difficulty in enforcing the observance of the law should invariably
reported for clear instructions.
5.7.5. To aid him in the discharge of his duties it will be necessary for him to liaise with and
maintain cordial relationship with the other officers in his area belonging to the labour, police and
executive departments and others vested with general authority and superintendence. He should
aim at such a friendly relation with the other officers as to aid him in his work without making
him a dependent of or putting himself under an obligation to others. Hence, this will require
dignity, tact, firmness and intelligence.
5.7.6. Continuity in the administration is an important factor which should not be lost sight
by him. Any special point noticed by him in any unit or any organisation connected with the
Provident Fund should be carefully noted and followed up in subsequent inspections and visits to
the units concerned to ensure that no malpractice or abnormality persists and further that all
defects pointed out to a covered unit in previous inspections have really been attended to and
rectified.
5.7.7. His duties often given him a position of advantage in that he may be able to obtain
information of a confidential nature such as the output of a unit, its commitments or its general
financial position. He should be careful to keep such acquired information confidential and use it
only for the benefit of the employees and to the limited extent of his jurisdiction.

5.7.8. He is supposed to supply the forms to the employer in his area. There should be no
delay in the supply of these forms. In his absence outside the headquarters, the Peon or the Clerk
should attend to the work.
5.7.9. His work should be reviewed by the Regional Provident Fund Commissioner after the
close of each quarter and any defects/shortcomings in his work should be communicated for his
improvement. In case he fails to make any appreciable improvement, the Regional Provident
Fund Commissioner should take appropriate action against him as he would deem fit.
5.7.10. Whenever the Regional Provident Fund Commissioner asks him to conduct survey of
a given class of establishments to assess coverage potential, he should do the work promptly and
furnish his report. For that purpose, he may draw on the various sources mentioned in previous
paragraphs, besides making personal visits and contacts with knowledgeable persons. Even where
he is not asked to make a survey of a particular class of establishments, he could himself take the
initiative and survey the categories of establishments which in his view could be brought under
the purview of the Act and make necessary recommendations to the Regional Provident Fund
Commissioner.
5.8. Allotment of work among Enforcement Officers

5.8.1. The Enforcement Officers in an Inspectorate should be assigned a compact area with
specific number of establishments covering both exempted and unexempted, falling in that area.
The allocation of area should be preferably with reference to Postal Index Number (PIN Code)
falling in a contiguous area.
5.8.2. The Enforcement Officers shall be functionally and administratively under the control
of Regional Provident Fund Commissioner, viz., Regional Provident Fund Commissioner
(Enforcement) / Regional Provident Fund Commissioner In-Charge of Sub-Regional Office.
5.9. Service Centre in Inspectorate

5.9.1. With a view to ensure better service to the employers and employees, considering the
need, an Inspectorate may be designated as Service Centre. This will function under the senior-
most Enforcement Officer of the Inspectorate. One Enforcement Officer will be available on all
working days to receive the claims, grievances, etc., and ensure prompt disposal of claims and
redress the grievances.
5.9.2. For this purpose, an official of the Inspectorate will visit the Regional Office / Sub-
Regional Office concerned and through the Assistant Provident Fund Commissioner in-charge of
Service Centre in Regional Office / Sub-Regional Office, so as to ensure expeditious disposal of
claims, etc.
5.9.3. A Register should be maintained in the Service Centre to watch receipt and disposal of
claims and grievances.
5.10. Review of Enforcement Officers performance

5.10.1. The Regional Provident Fund Commissioner (Enforcement) in the Regional Office
and the Regional Provident Fund Commissioner, Sub-Regional Office shall draw up a calendar so
as to review the work of each Enforcement Officer once in a month. A review report highlighting
the deficiencies and non-compliance of target, etc., including special achievements should be sent

to the Enforcement Officer concerned with a copy to the Assistant Provident Fund Commissioner
for follow up action.
5.10.2. On the close of each financial year, i.e., on 1st April every Enforcement Officer
should furnish a report certifying that all the establishments in his jurisdiction that attracts the Act
are covered and all the establishments in his jurisdiction are inspected and penal action is initiated
wherever due. Failure to comply with the requirements in full will result in withholding of pay
and allowances.
5.11. Inspectorate
5.11.1. The purpose of any record keeping is to help an Organisation to achieve its
objectives. The Enforcement Officer has to function as a watch-dog of the Organisation and
secure compliance from the employers with the provisions of Employees Provident Funds and
Miscellaneous Provisions Act, 1952 and the Schemes framed thereunder. To carry out his duties,
he should know which of the establishments in his area attract or are likely to attract the
Employees Provident Funds and Miscellaneous Provisions Act, 1952 and Schemes framed
thereunder; how the strength of the employees is fluctuating; what employees or employers
Organisation whose assistance will facilitate this job easier; which factories have been registered
under the Factories Act and which brought under Employees State Insurance Act; whether the
references received from the Regional/Sub-Regional Office or from the employers and employees
have received prompt attention, etc. The following records designed to help him discharge his
functions satisfactorily must therefore be maintained. He is at liberty to devise any additional
record as he may consider necessary for proper regulation of his own work. These instructions
apply equally to Enforcement Officers attached to the Regional/Sub-Regional Office.
5.11.2. The primary responsibility of the Enforcement Officer is that every establishment
which attracts the application of the Act, by reason of requisite employment strength and of its
nature of activity are brought under the purview of the Act from the date they are liable to
implement. With a view to ensure timely implementation of the Act by the establishments, the
Enforcement Officer is required to cover the area extensively and to collect the list of
establishments, which may attract the Act on a future date. The establishment with the
employment strength of 15 and above should be carefully inspected to explore the potentiality of
coverage under the Act. Such establishments should be brought out in a special register of
Marginal establishments for initiating timely action for coverage and to avoid belated
implementation of the Act. The newspapers and telephone directory are sources for tapping the
establishments for application of the Act.
5.12. Registers to be maintained by the Enforcement Officers
5.12.1. Register of Marginal establishments (Enforcement Officer - divisionwise)

This register should contain the names of the establishments which are falling under the
Scheduled Industry / Class of establishments and employing 15 or more persons but
less than 20. The register should be maintained under format specified, vide Annexure
III. These establishments should be inspected frequently to check their employment
strength. If at any time the employment strength reaches 20, such establishments
should be straightaway brought under the fold of the Act. The establishments covered
under the Act will be entered in the register of covered establishment thereby

deleting them from the Register of marginal establishments with suitable remarks
and the remaining establishments having less than twenty employees should continue
to be in the register for constant surveillance for timely coverage.
This register should be kept upto date with additions and deletions as explained above. The
Inspection Report in respect of marginal establishments should be submitted so as to
update the parallel registers maintained in the Regional/Sub-Regional Office.
5.12.2. Register of covered establishments (Annexure IV)

In this should be noted all covered, exempted and unexempted, establishments in the area of the
Enforcement Officer together with their code numbers, address and telephone number,
nature of industry/class of establishment. Details of exemption, if any, should be
entered.
5.12.3. Inspection Register of covered establishments (Annexure V)

An Inspection Register of covered establishments is required to be maintained for each
Enforcement Officer-division and kept upto-date by the concerned Enforcement
Officer.
5.12.4. Register of Section 2A establishments

In this should be noted all covered, exempted and unexempted, establishments in the area of the
Enforcement Officer and whose Head Office or branches, as the case may be, situated
in other Regions or in other Enforcement Officers jurisdiction of the same region.
The Code number of such establishments should be ascertained during inspection and
recorded in the register.
5.12.5. Dak Registers (Enforcement Officer-division wise) (Annexure VI)

All incoming correspondence from the Regional/Sub-Regional Office, employers, employees and
others received every day should be recorded in this Register, to be maintained for
the purpose. Registration should be done in order of date of receipt. The Enforcement
Officer should check up this register every week and satisfy himself whether all
communications received are being registered properly, filled in the relevant files and
attended to promptly. All circulars, amendments, etc., applicable to all Enforcement
Officer should be entered separately and a guard file to be preserved.
5.12.6. Stock Register (Annexure VII)

A Stock Register showing all articles belonging to the office, such as furniture, typewriter,
electrical equipment, camp box, etc., together with particulars of cost, date of
purchase, repairs, depreciation etc., should be maintained.
5.12.7. Establishment Register

An establishment register showing the staff in the Inspectorate and their designation, date of
birth, permanent address, local address, telephone number, date of joining the
Inspectorate should be maintained.

5.12.8. Attendance Register

In this, attendance of his staff and his own should be marked. In support of this a Casual Leave
Register and the details of earned leave, etc., recommended/ sanctioned, date of return
from leave should be noted.
5.12.9. Imprest Cash Book

Where an imprest advance has been sanctioned to meet day-to-day contingent expenses an
account of expenditure from it must be maintained in the Imprest Cash Book. A file
for keeping vouchers in respect of all the expenditure booked on the imprest too
should be maintained. No bank account need be maintained by the Inspectorate
Office.
5.12.10. Enforcement Officers Tour Diaries (Annexure XV)

The Enforcement Officer should send his Tour Diary (whether he is eligible for T.A. or not) so
as to reach the Regional Provident Fund Commissioner (Enforcement) before 5th of
the following month. It should contain the accurate record of work done.
The Register indicated at paragraphs 5.12.6 to 5.12.9 above will be maintained by the senior-
most Enforcement Officer posted at the Inspectorate.
5.12.11. Prosecution Register (Enforcement Officer-division wise)

(Annexure VIII)
In this Register the name of the establishment against which the prosecution has been filed in the
court should be recorded together with the reasons for filing prosecution and the date
of the next hearing, the gist of the order of the Court should also be recorded against
each case filed as soon as the order is pronounced by the Court.
5.12.12. Recovery Register (Annexure IX)

On receipt of the Recovery Certificate issued by the Recovery Officer against a defaulting
establishment the contents of the certificate should be entered into a register known as
Recovery Register. The recovery should be watched by the Enforcement Officer with
the help of the register till it is not finally recovered by the collection/deposited by the
establishment.
5.12.13. Register of suggestions and grievances (Annexure X)

A register shall be maintained in the Inspectorate for recording of any suggestions/grievances by
any employer/member. A notice to this effect should be displayed prominently at the
Inspectorate. The suggestions/complaints so made in the Register should be attended
on top priority basis and necessary remarks should be entered in the said registers. A
Notice Board should be installed at prominent place at the entrance, displaying the
address of the Honourable Union Labour Minister for sending suggestions and
complaints.

5.12.14. Register of Writ Petition cases (Annexure XI)

The Enforcement Officer shall maintain a register for keeping a record of the Writ Petitions filed
by the parties located in his area so that he may not visit such establishments if the
Writ Petition relates to applicability till it is decided by the Court.
5.12.15. Register of cases with Tribunal (Annexure XII)

A register for keeping a record of the cases filed by the parties in the EPF Appellate Tribunal
shall be maintained by the Enforcement Officer. As soon as the case is decided by the
Tribunal, the decision should be indicated in the Register with proper reference.
5.12.16. Register for Provisional Coverage (Annexure XIII)

All the establishments that are so far covered provisionally shall be recorded by the Enforcement
Officer in a register known as Provisional Coverage Register. He should attempt to
finalise these coverages first. He shall pursue such cases with the Regional Office
with the help of this Register till they are finalised.
In view of the position that no establishment should be covered on provisional basis, there is no
need to make any fresh entries to this Register. A monthly summary on the progress
of finalisation of Provisional Coverages should be made in this register.
5.12.17. Stock file

5.12.17.1. All important orders, notifications, precedents, rulings, etc., should be maintained,
serially numbered and according to dates. These may be classified into two or three
headings according to their nature. There may be one for general orders and another
for specific for the Employees Provident Funds and Miscellaneous Provisions Act,
1952 and the Schemes and so on. As instructions are not likely to be too many, stock
files should always be kept upto date and neatly.
5.12.18. A separate file should be opened and maintained for each covered establishment and
all correspondence concerning that establishment should be filed according to dates, numbered
serially and processed in that file. For general subjects like survey of new categories of
establishments with a view to coverage, separate files should be opened.
5.12.19. The Enforcement Officer should have the following publications for ready reference:
(1) Employees Provident Funds and Miscellaneous Provisions Act, 1952 and a
publication of commentaries on Employees Provident Funds.
(2) Employees Provident Funds Scheme, 1952, Employees Pension Scheme, 1995 and
Employees Deposit Linked Insurance Scheme, 1976.
(3) Enforcement Manual
(4) EPF Manual of Accounting Procedure.
(5) Handbook on Legal clarifications.
(6) Compilation of Court decisions.
(7) Factories Act, 1948.

(8) Industrial Disputes Act, 1947.

(9) Criminal Procedure Code, 1973.
(10) Indian Penal Code, 1860.
(11) Schedule II to Income Tax Act, 1961 & Income Tax (Certificate Proceedings) Rules,
1962.
(12) Industrial Dispute Act, 1947.
(13) Employees State Insurance Act, 1948.
(14) Civil Procedure Code, 1908.
(15) Minimum Wages Act, 1948.
(16) Payment of Wages Act, 1936.
(17) Shops and Commercial Establishments Act.
(18) Working Journalists Act, 1955.
(19) Apprentices Act, 1961.
(20) Motor Transport Workers Act, 1961.
(21) Plantation Labour Act, 1951.
(22) Contract Labour (Regulations & Abolition) Act, 1970.
(23) Payment of Bonus Act, 1965.
5.13. Tours
5.13.1. All inspections, inquiries, surveys to be conducted by the Enforcement Officer should
be carried out in accordance with a carefully drawn up tour programme. The following points
should be kept in view in preparation and undertaking of tour programmes:-
5.13.1.1. The tour programme(Advance Tour Programme) should be drawn up, in the format
provided at Annexure XIV, for the month, at a time, well in advance of actual tour
and sent to the Regional Provident Fund Commissioner on or before 20th of the
month preceding the month to which they relate. Where the he feels that the meeting
with the Employers Organisation or Employees Unions is necessary for the benefit
of the employees , he may give intimation of his tour programme to such
Organisation/Union so that necessary contacts and discussion could be had with
them for mutual advantage of such Organisations/Unions and the Employees
Provident Fund Organisation.
5.13.1.2. He should divide his area into such geographical, contiguous divisions as could each
be covered as far as possible in one tour. Apart from geographical contiguity, the
means of communication and train timing etc., will have to be taken into account for
this purpose. He should send to the Regional/Sub-Regional Office a sketch map of
his inspection area showing contiguous division. He should not visit an
establishment outside his jurisdiction without specific approval of the Regional

Provident Fund Commissioner. If he goes outside the region, the approval of the
Central Provident Fund Commissioner will be necessary.
5.13.1.3. The tour should be so planned that maximum number of establishments could be
visited and inspected with minimum expense of time and money.
5.13.1.4. As the defaulting establishment are also to be inspected every month, they should be
included every month in the Tour Programme.
5.13.1.5. The tour programme should indicate fullest details of places to be visited, the
duration of halt at each place, the establishments to be inspected at each place.
5.13.1.6. Repeated journeys to the same place or same route should be avoided as far as
possible.
5.13.1.7. Journey should be performed by the shortest and least expensive route. Audit advice
given in the past in this behalf should be kept in view.
5.13.1.8. He is expected to reach a place of duty on time to perform his duty. He should leave
immediately after the duty is over.
5.13.1.9. The journey should not ordinarily be undertaken from the headquarters immediately
before commencement of holidays. Similarly halts at outstations just for a day or so
beyond the holidays that might intervene may be avoided.
5.13.1.10. A tour programme once fixed should be carefully adhered to as far as possible.
Nothing is more annoying to and dislocatory of work for others than to see a
representative of a responsible organisation change his tour programme. Any
deviation from the approved tour programme should be intimated to the Regional
Provident Fund Commissioner well in advance and any deviation should be got
ratified by him.
5.13.1.11. On completion of each month, the Enforcement Officer should furnish a Tour Diary
furnishing the details of actual physical visit to the establishments in the prescribed
format be submitted before 5th day of the following month. Failure to submit the
diary will result in withholding of pay and allowances and rejection of Tour TA Bill
apart from exposing himself for disciplinary action for his lapses.
5.13.1.12. Specimen forms of Tour Programme and Tour Diary to be adopted by the him are at
Annexures XIV and XV.
5.13.1.13. The Enforcement Officer should submit a monthly D.O. Narrative Report in the
prescribed form to the Regional Provident Fund Commissioner, by name, on or
before 5th of the following month.
5.13.2. Travelling Allowance Advance.
5.13.2.1. The payment of Travelling allowance advance/Travelling allowance and daily

allowance etc., to him will be regulated in accordance with the T.A. Rules as are
applicable to the corresponding categories of Central Government employees.
5.13.2.2. When proceeding on tour, he should carry his briefcase with the following contents,
so as to dispose of a matter on the same day of inspection:-

(1) A copy of the Employees Provident Funds and Miscellaneous Provisions Act,
1952 and Schemes framed thereunder, Hand Book of Legal
clarifications, Compilation of Court decisions, Enforcement Manual & Manual
of Accounting Procedure.
(2) Papers or references requiring attention during tours.
(3) Blank report forms together with carbon papers and Enforcement Officers
rubber stamp and pad.
5.13.2.3. He should also be in possession of his photo Identity Card issued by the Regional
Provident Fund Commissioner for production and Visiting Card for supply to the
visiting establishment.
5.14. Sources for coverage

5.14.1. Inspections are intended mainly to cover all establishments and to ensure that an
establishment once covered complies fully with the requirements of the Employees Provident
Funds and Miscellaneous Provisions Act, 1952 and Schemes framed thereunder and, if it is an
exempted establishment, with the conditions of exemption. In order to cover as large a number as
possible of establishments, which should obviously be his first task, he should prepare a list of all
coverable establishments with the help of information passed on to him by the Regional/Sub-
Regional Office and which he may secure from officers of various organisations concerned with
the welfare of workers, operating in his area. There are various sources which could be tapped
for this purpose. Below are listed the more important of them.
5.14.1.1. Inspector Of Factories
The Inspector of Factories of the area will have with him a list of all factories registered under the
Factories Act, classified industrywise, and with particulars of employment strength.
5.14.1.2. Inspector of Shops and Establishments
In certain States, they maintain statistics relevant to our purpose in respect of shops and
establishments in areas covered by Shops and Establishments legislations.
Establishments having 15 and more employees may be noted.
5.14.1.3. Employees State Insurance Inspectors
He deals with factories/establishments with employment strength of 10 and above as the
Employees State Insurance Act applies to factories/establishment employing 10 and
above and run with the aid of power and 20 and above run without the aid of power.
All such establishments covered under ESI could be noted down as
covered/coverable.
5.14.1.4. The Regional Transport Authority
Dealing with issue of licenses for motor transport, he can furnish information about motor
transport operators having 4 and more buses. Four buses running two shifts need 8
drivers, 8 conductors at least another 4 including cleaner, office and workshop
employees. So, a 4 bus fleet owning establishment could normally be considered to
have the minimum employment strength required for coverable establishment. Special

information about lorry transport undertakings too could be collected from the
Regional Authority. Inter-state lorry transport undertakings must in particular be
booked.
Every motor transport undertaking having 5 workers and more is supposed to be registered under
Motor Transport Workers Act. Whichever department of Government is
administering the Act will be able to give information about establishments.
5.14.1.5. Industries and Commerce Departments
Representatives of that department should be able to give a list of all factories run or assisted by
them.
5.14.1.6. Industrial Estates
There are industrial estates in most important towns. Administrative Officer in charge of the
estate will be able to give the data required for our purpose. These estates should
constitute an important source for coverage of establishment.
5.14.1.7. Local Bodies
They maintain a list of establishments for certain purposes. They could be a useful source for
covering new units. To secure additional quotas, some inflated figures of employment
strength are furnished by the establishments. They should not be allowed to get away
with such figures without facing the consequences under the Employees Provident
Funds and Miscellaneous Provisions Act, 1952, Cinemas, Hotels, etc., are licensed by
the local bodies and so a list could be obtained of such establishments.
5.14.1.8. Co-operative Departments
Co-operative Inspectors or other officers of the area should be able to give a list of co-operative
institutions whether engaged in manufacturing activity or trading and commercial
activity or doing service, falling in the notified categories of establishments. Co-
operative Banks whether Land Mortgage or ordinary, Marketing Federation, viz.,
Departmental Stores in particular are likely to attract coverage and so facts about them
should be collected with special care.
5.14.1.9. Mining and Geology
Information about these establishments could be obtained from the revenue authorities or the
Director of Mines and Geology.
5.14.1.10. Director of School/College/Legal/Medical/Technical Education
Information about registered Schools, Colleges and educational institutions could be obtained
from them.

5.14.1.11. Employers Association of kindred establishments like Local Chambers of

Commerce, Chartered Accountants Association, Attorneys Association, Printers
Association, Planters Association, Hoteliers Association, Engineers and
Engineering Contractors Association, Architects Association, Rice and Oil
Mills Association, etc.
From the telephone Directory, it should not be difficult to lay hands on these institutions. These
institutions will not hesitate to give broad particulars of their constituents.
5.14.1.12. Trade Unions
Trade Unions having the most interest in the welfare of workers should be able to give a list of
factories and other establishments which in their knowledge attract the application of
the Employees Provident Funds and Miscellaneous Provisions Act, 1952.
5.14.1.13. Letter Heads and Notice Board of Establishments
Letter Heads and Notice Boards of establishments, have sometimes thrown light on dark corners
as a result of which unknown branches and so called associates (without which
coverage could not be possible) could be identified and coverage could be made.
Advertisements in newspapers, television, radio and slides in the cinema theatres fall
in the same category. These too should therefore be tapped.
5.14.2. With the help of information collected from various sources, two lists should be
prepared, one of those straightaway coverable and the second of this having about 15 and more
employees but less than 20. Whatever information the Enforcement Officer collects from the
various sources as stated above will have, of course, to be supplemented by the additional
information which he gets during inspections. The list will obviously be under constant revision
as more information is gathered. The above method of approach has been suggested so that he
could go about covering establishments in time in a very systematic way and avoid wastage of
effort and time characteristic of a haphazard approach. Soon after the classification of the
establishments with reference to the information gathered, he should send an investigation report
within seven days of the inspection (specimen form is at Annexure XVI to the Regional Provident
Fund Commissioner, for issue of coverage memo/inclusion in marginal establishments register of
the Regional Office/Sub-Regional Office, as the case may be.
5.14.3. Preparation of lists alone is not the end of the matter. The actual coverage presents lot
of problems. There are many employers who on mere issue of a notice of coverage on the basis of
the information collected agree to coverage. There will be many who will question coverage for
genuine reasons or in bad faith.
5.15. Inspection for Coverage

5.15.1. When a new establishment is visited with a view obviously to assessing its
coverability the Enforcement Officer should observe the following guidelines.
5.15.2. On reaching the establishment he should give his Visiting Card and after gaining
entry and after introducing himself in an appreciable manner he should present his identity card to
the employer or the manager of the establishment and request him to give necessary facilities for
inspection of the records of the establishment relevant to his purpose. In a larger establishment an
employer or manager may advise him to contact a subordinate officer/the accounts officer or the

labour officer. In the course of his talks with the Officials he should ascertain the nature of the
work, number of employees engaged; and whether any specific work is being done elsewhere
directly or through a contractor.
5.15.3. He should ascertain the welfare measures extended by the employer to his employees.
Then he has to explain, in brief, the benefits accrued to the employees and employer through the
Employees Provident Funds and Miscellaneous Provisions Act, 1952 and the Schemes,
particularly the pension, family pension and insurance benefits to the employer and employees
representatives and clarify the points of doubts, if any. It is possible that the employer and the
employees representatives may convince themselves and render all co-operation. The need for
social security to the workers which all employer may not be able to extend should be explained
clearly. A positive result oriented approach is required rather than explaining the powers of
Inspector and the penal provisions of the Act, which will scare away an employer and resort to
evading tactics.
5.15.4. He should then go around the establishment to find out the nature of work actually
carried on and the difference in the processes or operations undertaken, particularly those carried
on through contractor. In a larger establishment he should ascertain the various departments into
which the establishment may have been divided and the distribution of employees
departmentwise. While going around the establishment he will get a clear idea of the organisation
of the establishment and the size of its employment. While on his round he should also interview
a number of employees. The information obtained and the names of the employees interviewed
should be noted. Particular care should be taken to check whether any work is being done outside
the establishment premises directly or through a contractor or in shifts. The general information
gathered about the organisation of the establishment and the size of its employment will help him
later on to check whether records produced before him are complete and accurate.
5.16. Documents to be relied upon for Coverage

5.16.1. Having completed survey of the establishment in the manner indicated above, he
should call for the following records and such other records as he may consider necessary to
ascertain the correct position about the total number of employees actually engaged, whether a
particular person is an employee or a contractor, whether the so called apprentice or other
excluded employee is really such an employee.
(a) Attendance Register, Leave Wages Register and Bonus Register, covering all the
employees in different departments and shifts, etc.;
(b) Wage Registers for all wage periods should be obtained in respect of all the
departments;
(c) Cash Book and Ledger maintained by the employer. Similar records in respect of
employees engaged through contractor too should be obtained.
5.16.2. Attendance register alone cannot be relied on in all cases. Spot counting of the
persons employed in the premises, wage registers, ledger, cash books and discreet inquiries about
more employees found on the spot may have to be done. Papers relating to the numbers of
employees which the employer may send with his tax returns for claiming deductions in the
assessable income may have to be checked up at times to ascertain the employees strength. These
extra checks will be necessary especially in the case of establishments appearing to fall on the

border line of coverage. Certain establishments like printing presses, rice mills, etc. maintain two
registers, one for permanent and other for temporary workers. Sometimes the employer may do so
in the belief that only the permanent employees must be counted and not others. Casual and
temporary workers may be paid weekly on vouchers with acquittance rolls and without being
borne on the attendance register. All these facts should be carefully be examined before
determining the coverability of an establishment. The salary/wage received in the Balance Sheet
shall be looked into to ensure that it tallies with the total wage/salary Register entries.
5.16.3. In cinema establishments a good number of employees is part time and so the number
of employees shown may be less than the actual number. Two to three sweepers have necessarily
to be engaged but may not be shown. Besides, employees working in Canteen and Cycle Stand
attached to cinema houses will have to be taken into account to arrive at the total number of
employees in such establishments. Awareness of these peculiar features has helped Enforcement
Officers cover several cinema establishments left uncovered or not considered coverable earlier.
5.16.4. Sometimes, the employer on seeing or knowing of the arrival of the Enforcement
Officer sends away some of the employees by rear gate so that the Enforcement Officer may not
be able to spot count all the employees. Owing to their weak organisation some of these
employees may run away at the behest of the employer. The remaining who could help know the
total number sometimes side with the employer for fear of consequences. In such cases, if records
too do not help of or not shown, another surprise visit may be necessary. Instead of one, two
Enforcement Officers may visit, if that can be arranged or a squad with the prior approval of the
Regional Provident Fund Commissioner concerned. The presence of more than one Enforcement
Officer will overawe and outwit the errant employer. Once caught flat footed, he will find it
normally difficult to wriggle out.
5.16.5. Sometimes an unscrupulous employer tries to send away the Enforcement Officer
saying that he could come some other time or the day when he would keep ready his records. He
should not be taken in by this. He must take possession of the relevant records and affix his
signatures thereon. He may then obtain a written declaration on the facts noted in the records
from the employer and then, if he does not need then return the records.
5.16.6. If the employer is suspected to be very mischievous one and one who would not
hesitate to manhandle, more than one Enforcement Officer may visit the establishment. The area
Enforcement Officer may request the Regional Provident Fund Commissioner to help him with
another Enforcement Officer. Help of the local police may also be sought if that is considered
necessary. Where another Enforcement Officer is difficult to arrange police help may be sought,
if necessary.
5.16.7. Sometimes a surprise swoop by a group of Enforcement Officers may have to be
conducted to comb out industrial areas in the city. The raid should be carried out with great pre-
planning and well timed. Whatever information could be collected about the deployment of
workers the place of records, the rear gates, must be obtained discreetly from various sources
particularly the employees organisations and imperceptible, incognito visits. The group should
exhibit politeness throughout and not lose temper even in the face of gravest provocation. At the
time of the siege the Enforcement Officer should avoid talking simultaneously the same point or
at cross purposes. Instead each Enforcement Officer should specialise in one aspect. A co-
ordinated confrontation will outwit the employer and produce the results. Nothing should be done

to injure the prestige of the employer. That will leave behind bitterness and the injured employer
will devise all means to avoid or delay coverage.
5.16.8. In certain cases, information had been received that, the employer usually hide some
of his men in a shed when he smells a raid. During the first raid number of employees found in
the shed was noted. For a full month there was no repeat raid. That lulled the employer into
complacency. Then a surprise raid was made and the truth was found out.
5.16.9. The following Registers may be verified for the purpose of ascertaining the date of set
up and employment strength:
Nature of establishment Registers/documents suggested for verification
A. Date of Set-up
(i) Factories where (1) Registration Certificates under Factories Act/Sales Tax Act/
manufacturing process Companies Act.
is involved
(2) Stock Registers.
(3) Invoice for the despatch of first consignment.
(4) RGI Register or Production Registers maintained under Excise Act
wherein the date of manufacturing the products are entered.
(5) First year Ledger/Balance Sheet.
(6) First year Income Tax or Sales Tax Assessment Orders.
(7) Licence for power supply from Electricity Department.
(8) Applications for Industrial Licence itself.
(9) Registration with the Director of Industries, Small Scale Industries.
(ii) Commercial (1) Partnership Deed.
Establishments
(2) Registration Certificate issued by the Registrar of Firms, Director of
Industries, etc.
(3) Registration Certificates under Shops and Establishments Act/ Sales
Tax Act/Companies Act.
(4) First year Ledger and Balance Sheet.
(5) First year Income Tax/Sales Tax Assessment Orders.
B. Employment Strength
All types of establishment (1) Attendance Registers for both temporary and permanent employees.
(2) Wages Registers for both temporary and permanent employees.
(3) Vouchers in respect of daily-rated/piece-rated employees.
(4) Debit entries in Cash Book/Ledger under the head Wages, Salary,
Coolies, etc.
(5) Break-up details of salaries, wages furnished in the Balance Sheet.
(6) If the accounts of the branches are separately maintained, the monthly
accounts or final accounts of the branches together with the relevant
registers should be verified.

Nature of establishment Registers/documents suggested for verification

(7) Punch Cards maintained by the Time-keeper.
(8) ESI Returns.
(9) Employment Returns furnished under the Factories Act.
5.16.10. Where the employer refuses to produce necessary records, the Enforcement Officer
may use his powers of search and seizure. In conducting search and seizure, the instructions
contained in Annexure I should be scrupulously observed.
5.17. Voluntary Coverages

5.17.1. While forwarding recommendations for voluntary coverage, the following points
should be seen:
5.17.1.1. It should be examined exhaustively as to whether the establishment is coverable
otherwise than under Section 1(4). Any doubt in deciding the issue should be referred
to Regional/Sub-Regional Office.
5.17.1.2. The majority of employees (at least more than 50% of the employment strength)
should have signed the declaration.
5.17.1.3. If there are branches, the employment strength of all the branches should be taken
into account and the employer should have come forward to implement the Schemes
in all branches.
5.17.1.4. The establishment seeking voluntary application of Act after its eligibility for
coverage under the Act should not be accepted and in such cases the enforcement of
Act from the date on which the Act applies to the establishment under Section 1(3),
should be enforced.
5.17.1.5. The establishment seeking voluntary coverage should have been registered under any
of the statute enabling them to run the business establishment.
5.17.1.6. A contractor in an establishment already covered under Act should not be allowed to
seek coverage under Section 1(4).
5.17.1.7. The employer should be apprised of the implication of the joint declaration and his
acceptance to implement the provisions of all the schemes in respect of all eligible
employees should be obtained.
5.17.1.8. In respect of establishment which are engaged in any industry to which the enhanced
rate of provident fund contributions does not apply but is willing to contribute at a
higher rate, the same may be accepted.
5.17.1.9. The recommendation for coverage would be made only from the date on which the
joint request was made, which should be considered immediately and which should
not be fifteen days earlier to the date of receipt of application in the office or from a
later date, as specified in the application.
5.17.1.10. However, in cases where the establishment had already implemented a private
Provident Fund, the Enforcement Officer may recommend the application from the

date specified, as above, subject to acceptance of past accumulation dues towards

Provident Fund.
5.18. Inspection of covered establishments.

5.18.1. Every establishment covered under the Act should be inspected as often and as
thoroughly as necessary to ensure effective and prompt implementation of the Act and the
Schemes. In general routine inspection of an establishment (exempted or unexempted) should be
conducted as per the norms fixed for a month should be maintained. Apart from this,
Marginal/Section 2A establishments should also be visited periodically. The number of
inspections to be made should conform to the instructions/norms prescribed [Refer Annexure
under the Chapter on Enforcement Functions & Functionaries]. There is no bar to conduct
inspection Saturdays or on closed holidays, if the establishments are functioning on such days.
5.18.2. When an establishment is brought under the purview of the Employees Provident
Funds and Miscellaneous Provisions Act, 1952 for the first time the Enforcement Officer should
visit the establishment and endeavour to educate the employer on the important provisions of the
Act and the Schemes framed thereunder so that prompt and correct implementation may take
place. An establishment with good reputation as to compliance may be inspected less frequently
and bad ones more often. After all, the object of inspection is to ensure proper compliance.
Routine visits therefore to law abiding and reputed establishments could be reduced and the time
saved given to visiting for newly covered establishment/defaulters. As for defaulting and non-
complying establishment he should carry out inspection every month to secure compliance.
5.18.3. If a routine visit to an exempted establishment is not due he may visit as soon as
practicable in the following circumstances.
5.18.3.1. On invitation from the employer or manager or clarification of any doubts or removal
of any practical difficulty in the implementation of the Act and the Schemes.
5.18.3.2. On receiving a complaint from an employee or trade union that the establishment is
not giving the benefits to eligible employee or is not deducting contributions
according to the provisions of the Act and the Schemes, proper investigation/inquiries
should be made on such complaints. Normally a worker fears making complaint for
fear of consequences. So an anonymous complaint too should be investigated unless it
is patently frivolous or vexatious. The Enforcement Officer should avoid divulging
the fact that a complaint has been made. He should so conduct his enquiry that the
information does not become known to the employer;
5.18.3.3. To investigate and ensure prompt payment of contributions and administrative
charges when he learns that the establishment has become financially weak and is
defaulting in the payment of contributions, rendition of returns;
5.18.3.4. When he has reasons to believe that the establishment is not implementing properly
any of the provisions of the Act and the Schemes.
5.18.3.5. To check whether the serious irregularities detected at the last inspection have been
set right.

5.18.4. On visiting the establishment, if no inspection is conducted for any valid reason, the
other nearby establishment should be inspected or survey should be made. Unproductive visit
should not be reckoned as inspection.
5.18.5. As a general routine, all the visits to establishments, which are regular and upto date
in compliance should be after giving prior intimation sufficiently in advance so that the
Enforcement Officer shall be able to get complete records for his inspection. In case of defaulting
establishments and the establishments which are in the habit of violating the provisions of the
Employees Provident Funds and Miscellaneous Provisions Act, 1952 and the Schemes, the visit
should be regular and surprise. As far as possible, the Labour Union Secretary too should be kept
informed of his visit so that he may have the benefit of discussing with the labour representative
on important points.
5.18.6. Unexempted Establishments

5.18.6.1. The Enforcement Officer should check returns of one of the months of the previous
quarter selected at random. Wages and dearness allowance figures in Form 3A should
be checked to the extent of 10% with reference to wage registers maintained by the
employer and initialled with dates after ensuring the accuracy of the Employees
Provident Fund/Pension Fund contributions recovered. He should also sign with dates
the muster rolls and wage registers in token of his having inspected them. The total
provident fund/pension fund and insurance fund contributions shown in the duplicate
Form 12A for the month for which the accounts are checked should be verified with
reference to the Provident Fund deductions made in the Wage Bills of the different
categories of employees and the totals reconciled. An intelligent random test checking
of certain items and provident fund contributions shown in the duplicate Form 12A
should be made to ensure that the employer is correctly following the prescribed
method of rounding off contributions to the nearest of a rupee. Besides Form No.12A,
he should verify the correctness of the entries in Form 5&10 and to see that these
returns are filed with Regional Provident Fund Commissioner in time.
5.18.6.2. It is important for him to check, if all eligible workers have been admitted to the fund
and not even one has been left out inadvertently or by design or owing to
misunderstanding of the provisions of the Schemes. He should first determine the
strength of the establishment by referring to the Attendance Registers and find out the
difference between the strength so determined with that found from Form 12A. The
employees not shown as eligible be traced back to the dates of their attending the
service to check up the actual position.
5.18.6.3. It should be checked whether there are any employees exempted under paragraph 27
or 27-A of the Employees Provident Funds Scheme, 1952 and if so whether their
accounts are being maintained upto date and annual statement of accounts issued to
them promptly; whether in respect of them inspection charges are being remitted
regularly and the provident fund contributions are being invested in accordance with
the pattern of investment prescribed by the Government of India from time to time
and other conditions of exempted are complied with.

5.18.6.4. He must verify whether declaration in Form 11 has been obtained by the employer
from every new employee who joined the establishment after the coverage as required
by Paragraph 34 of the Employees Provident Funds Scheme, 1952.
5.18.6.5. It is observed that sometimes, the new provident fund members are allowed to join
companys Provident Fund Scheme without obtaining exemption under paragraph 27
of the Scheme from the Regional Provident Fund Commissioner. The Enforcement
Officer may ensure that Form No.1 for the new eligible employees are submitted
promptly if the member desires to opt out in favour of companys Provident Fund and
that no employee is allowed to join companys Provident Fund without obtaining
exemption under paragraph 27 from the Regional Provident Fund Commissioner.
5.18.6.6. Similar action for covered members joining the companys Provident Fund on their
salaries exceeding Rs.5,000 should also be taken, as some times management treats
them as member of companys Provident Fund without obtaining exemption under
paragraph 27, which is not correct.
5.18.6.7. It is necessary to see that covered exempted Provident Fund members are not treated
as excluded members when their salaries exceed Rs.5,000 per month, i.e., payment
of inspection charges, compliance of Employees Pension Scheme/Deposit Linked
Insurance Scheme provisions are required to be continued for covered exempted
members though salary may exceed Rs.5000 per month.
5.18.6.8. The Enforcement Officer should ensure that Employees Pension Scheme/Deposit-
Linked Insurance Scheme provisions are scrupulously complied with for all exempted
as well as unexempted members properly.
5.18.6.9. Form 9 (Revised) is a vital document. He should check service particulars given in it
with reference to original dates of appointment.
5.18.6.10. He should check whether nomination/declaration in Form 2 in respect of all the
members have been obtained and sent to the Regional/Sub-Regional Office after
attestation by the employer. The need for giving the correct date of birth should be
explained to the employee as there is no provision to change the date of birth on a
later date.
5.18.6.11. He should check whether Form 3A are maintained properly and entries are made
regularly. Form 3A and 6A on completion of the currency period, are sent to
Regional/ Sub-Regional Office duly reconciling the total of Form 6A with monthly
abstracts and that Forms 3A are sent with Form 10 in respect of members who leave
service.
5.18.6.12. He should exercise a very careful check of the returns relating to the entire period
since the last inspection to ensure that remittance towards contributions and
Administrative charges have been paid and the necessary returns have been sent to
Regional/Sub-Regional Office.
5.18.6.13. He should verify that the Pension Contribution has been deposited on wages/salary
upto Rs.5000 per month. Wherever the employer share of Provident Fund is paid
above Rs.5,000, the member may opt to pay pension contribution on the entire pay on

which Provident Fund is paid. Such option should be obtained from the day the wages
are increased beyond Rs.5,000.
5.18.6.14. Wherever delay in remittances noticed, the Inspector should explain provisions of
Section 14B and Section 7Q to the employer and record the positions in the inspection
report. He should ensure that the damages levied by the Regional Provident Fund
Commissioner under Section 14B and interest payable under Section 7Q on the
belated remittances as provided under the Act have been paid.
5.18.6.15. He should check up whether Employees Deposit Linked Insurance Contributions
and Administrative charges are remitted at appropriate rates in respect of all eligible
employees.
5.18.6.16. If exemption has been granted under section 17(2B) of the Act from the operation of
Employees Deposit-Linked Insurance Scheme, the position of submission of
prescribed returns, payment of inspection charges, the compliance and the conditions
governing exemption, should be verified and certified in the inspection report.
5.18.6.17. He should check up that the annual statement of accounts received from the
Regional Provident Fund Commissioner have been properly distributed to the
members and their acknowledgement obtained. The references made from the
Regional/Sub-Regional Office have been replied promptly and that claim/loan
applications returned by the Regional/Sub-Regional/Sub-Accounts Office were re-
submitted with wanting documents/clarifications without any delay.
5.18.6.18. The observations made during the inspection visit should be explained to the person
responsible for the affairs of the establishment duly recording the shortcomings
inspection note book maintained by the employer in the booklet supplied to him. The
duplicate copy of the observation should be detached and enclosed to the Inspection
Report. The Inspection Report without supported by the duplicate copy of the
Inspection Note Book cannot be construed as inspection conducted in the
establishment and no TA will be allowed. The format of Inspection Note Book and its
maintenance are given in Annexure XIX.
The aforesaid verifications are in addition to those prescribed in the inspection report form in
Annexure XVII.
5.18.6.19. In respect of an establishment which has to transfer all the previous provident fund
accumulations as on the date of coverage, he should check by intelligent and quick
glance at the records maintained by the management for the purpose and also should
ensure that accrued amount of interest and the amount in lapse and forfeiture account
etc. have been properly included in the total amount arrived at as due for transfer to
the Employees Provident Fund shown in the statement of past provident fund
accumulations prepared and submitted by the establishment to the Regional/Sub-
Regional Office. It should be ensured that the securities and certificates in which the
past accumulations have been invested are transferred to the Employees Provident
Fund and the proper purchase price as found and entered in the cash book of the
establishment and furnished in the past accumulations statement submitted to the
Regional/Sub-Regional Office. The insurance policy of the insured members, if any,

are properly assigned and transferred to the Employees Provident Fund within the
prescribed time limit.
5.18.6.20. All these checks are important and will apply to an exempted establishment when
exemption is cancelled.
5.18.6.21. If closure or insolvency of an establishment is feared, he should immediately report
the fact to the Regional Provident Fund Commissioner to enable him to take proper
action to look into outstanding arrears and also to alert the Regional/ Sub-Regional
Office in advance to be ready with the accounts of the employees so that claims could
be settled without any undue delay on the actual closure of such establishment.
5.18.6.22. He should leave evidence of all items checked by initialling entries duly dated.
5.18.7. Exempted Establishment

5.18.7.1. When he inspects an exempted establishment or an establishment under Relaxation
Order, the Inspector should carefully scrutinise the records and satisfy himself that all
conditions of exemption and requirements of clauses (a), (b) and (c) of sub-section (3)
of Section 17 of the Employees Provident Funds and Miscellaneous Provisions Act,
1952 are being observed fully. In particular, he should check on the following:
(a) The contributions towards Provident Fund, with refund of withdrawal, if any, are
transferred to the Board of Trustees before the due dates. He should verify the
realisation of cheque from the Bank Pass Book and Cash Book of the Board of
Trustees. The contribution towards Pension Fund is remitted to the State Bank of
India before the due dates.
(b) That all provident fund accumulations and other receipts to the fund as reduced by
the obligatory out goings are being promptly and regularly invested in accordance
with the pattern of investment prescribed by the Government of India from time to
time. The establishment register indicating the details of investment should be
checked up with reference to the securities actually on record and the last item in
the register initialled in token of his having checked up. Where the securities are in
bank safety vaults, the relevant papers and correspondence with the bankers,
brokers or vault authorities should be carefully verified to ascertain that all the
securities purchased are in the name of the Trust. It should also be checked whether
-
(i) All exempted Trusts have opened Savings Bank Account (and not current
account) in any scheduled bank to which monthly receipts of all nature are
transferred. The Trust should have the Savings Bank account in the same
branch of the bank in which the establishments accounts are maintained to
avoid delay in credit of cheques/transfers issued by the establishment.
(ii) All money transactions of the Trust are only by joint signature of the trustees,
one of whom should be an employee Trustee.
(iii) Provident Fund contributions have been invested according to the pattern of
investment prescribed by the Government of India from time to time.

(iv) All the securities have been purchased in the name of the Board of Trustees
of the exempted Provident Fund.
(v) The brokerage paid in connection with the purchase of securities is not
excessive.
(vi) Redemption proceeds of the matured securities and of interest have been
collected in time and immediately invested in the manner prescribed.
(c) That all eligible employees have been given the benefit and at the right time.
(d) If any accumulations had been invested prior to coverage in shares or debentures
floated by private corporate bodies or companies, whether all such
shares/debentures have been properly registered according to law and the dividends
on them from time to time are collected without delay and reinvested in accordance
with the prescribed pattern to the best advantage of the members.
(e) That the particulars relating to the purchase of securities have been correctly
furnished and that there is no manipulation to increase arbitrarily the purchase
price.
(f) That the provident fund collections are not clubbed with the monies of company or
utilised for the running of the employers business. The uninvested portion of the
liquid cash should not be allowed to remain with the employer.
(g) That a Board of Trustees has been constituted in accordance with the approved
rules or conditions of exemption and has equal representation of employees and
employer on the board and that the board meets at regular intervals.
(h) That the accounts and certificates being maintained and posted upto date, correctly
and that there are arrangements for issue of annual statement of accounts/Pass
Book or for the subscribers knowing otherwise their provident fund accumulations
annually.
(i) That the returns prescribed are being submitted regularly.
(j) That inspection charges are being paid promptly and regularly.
(k) In case of an establishment exempted under section 17 of the Act, Enforcement
Officer should ensure that the period of membership is calculated including the
period of earlier continued membership under the EPF or other exempted Provident
Fund. The management should be asked to amend their provident Fund rule
suitably, if they do not provide for the above.
(l) That the monthly collections transferred by the employer are credited to the Trust
account within 15th of the month (within the grace period of 5 days) (with
reference to the bank statement/pass book of the Provident Fund Account).
Wherever the amounts are transferred beyond 15th/grace period damages as levied
by the Regional Provident Fund Commissioner under section 14B of the Act and
interest payable under section 7Q of the Act on the belated remittances of dues
have been realised by the Trustees.

(m) That all transactions under receipt and payment columns in the cash book of the
Trust account agree with those in the Bank Pass Book/Vouchers/Receipts and the
balance of cash uninvested agrees with the amount shown in the monthly returns to
be submitted by an exempted establishment every month.
(n) That the settlement of claims, grant of advances and loans are strictly in accordance
with the approved Provident Fund rules as with reference to the application made
by the members and the members have produced proper documents. Any suspected
misuse and abnormal grant of withdrawal should be probed and a report to be sent
to Regional/Sub-Regional Office.
(o) That the Employees Pension Fund/Employees Deposit Linked Insurance
contributions along with inspection charges for Provident Fund and administrative
charges / inspection charges under Employees Deposit Linked Insurance Scheme
are paid to the respective accounts of the fund supported by the related
returns/challans.
(p) That the audited balance sheet is submitted to the Commissioner within three
months of the close of the financial year.
(q) That the employees representatives have been elected on the due dates duly
adhering to the election procedure prescribed by the Government of India from
time to time.
(r) That all the G.P. Notes have been converted into stock certificates.
(s) That the rules of the exempted Provident Fund are brought up to date with
reference to the corresponding amendments to the statutory Scheme.
(t) He also should also ensure that interest is paid by the exempted fund to an outgoing
member in the same manner as provided in paragraph 60 of the Employees
Provident Funds Scheme, 1952, as per the conditions governing the grant of
exemption.
(u) The aforesaid verifications are in addition to those prescribed in the inspection
report proforma in Annexure XVIII.
5.18.7.2. If the establishment is found to have violated the conditions governing the grant of
exemption or provisions of the Act/Scheme, proposals for cancellation of exemption
as well as prosecution under section 14 of the Act should be sent to the Regional
Provident Fund Commissioner. Detailed check points to be kept in mind by the
Enforcement Officer at the time of inspection of exempted establishments are at
Annexure XXI.
5.19. Inspection Note Book

5.19.1. All establishments covered under the Act are required to maintain an Inspection Note
Book to enable the visiting Enforcement Officers to record his visit note, specifying the
observations made, omissions, default in remittances, non-enrolment of employees as members,
non-submission of returns, etc.

5.19.2. The Inspection Note Book should be maintained in the format as in Annexure XIX.
This will contain 40 pages (in duplicate), duly machine numbered. An index page is to be
provided to record the details of coverage of the establishment with branches, etc.
5.19.3. As and when the Enforcement Officer or other inspecting officers (including
Recovery Officer) visit the establishment either for normal inspection or other visit to tackle the
defaulting units, the visiting inspecting officer should record his observations in the Inspection
Note Book, in duplicate, through carbon process. The visit note should be signed at the end of the
note by the authorised official of the establishment (with designation and name) and also by the
inspecting officer in the presence of employer. The duplicate copy (with perforation) should be
detached by the officer and it should be attached with the Inspection Report of the establishment
for onward submission to Regional/Sub-Regional Office.
5.20. Inspection Report

5.20.1. Just as an inspection is the most important function of an Enforcement Officer,
Inspection Report is the most important record for him. It is not only a permanent record of the
work done by the him but also serves various useful purposes. It must therefore be prepared and
kept with great care (Annexure XVII & Annexure XVIII).
5.20.2. The report serves as record of the actual inspection of the establishment and should
therefore be completed in all details on the spot. The certificate enjoined by standing order
regarding physical verification of securities/papers and contacting the trade Union representatives
and the points discussed with them should be invariably recorded and completed. If there is no
Union, he should record that fact in the report. The completed report should be submitted in time
for the perusal of the Regional Provident Fund Commissioner and his remarks along with
duplicate copy of Inspection Note Book. The Inspection Report is intended mainly to draw the
pointed attention of the management to the specific defects noted, etc. during inspection and
which ought to be rectified in a given time. The Inspection Report should be written without fear
or favour and vigorously pursued. The practice of writing Inspection Report after returning to
headquarters should be completely eschewed.
5.20.3. The Inspection Report along with duplicate copy of the Inspection Note Book should
be sent to the Regional Provident Fund Commissioner within five days of the date of inspection
and should not be sent in a bunch after the end of the month.
5.21. D.O. Narrative Report

5.21.1. D.O. Narrative Report is a consolidated summary of the work performed by an
Enforcement Officer during a calendar month. The format of this is given in Annexure XXIII.
This report should be sent on or before 5th of the month following to which the performance
relates. This should be sent by name to the Regional Provident Fund Commissioner concerned/
Regional Provident Fund Commissioner (Enforcement).
5.21.2. All the columns of this report should be invariably be furnished without any omission.
This aspect should be ensured and got clarified whether omissions are noticed.

5.22. Role of Enforcement Officers in Determination of dues under

Section 7A
5.22.1. Wherever the employer commits default in the remittance of statutory dues, the
monthwise details of such arrears in different account should be shown by the Enforcement
Officer in the Inspection Report. The amount of arrears should be based on the relevant books
such as wages/salary payment register, vouchers, cash books and ledgers etc., of the
establishment. This would facilitate the Regional Provident Fund Commissioner to conduct the
enquiries under section 7A for determination of dues in time. The amount so assessed (under the
Act) may be recovered from the employer under section 8 of the Act in the same manner
specified in sections 8B to 8G of the Act, together with interest as payable under section 7Q of
the Act. The damages as levied under section 14B of the Act should also be recovered together
with interest as payable under section 7Q of the Act. Besides the recovery of dues under Section
8, the employers may be prosecuted under section 14 of the Act for non-remittance of Provident
Fund Contributions/damages.
5.23. Role of Enforcement Officers in filing prosecutions

5.23.1. In order to facilitate the accord of sanction to prosecute any defaulter, the
Enforcement Officer should furnish the Regional Provident Fund Commissioner a detailed report,
in Annexure XX touching on the following points:
(i) Name of the establishment.
(ii) Nature of the legal composition of the management, viz., Sole Proprietorship concern,
Partnership firm, Limited Company, etc.
(iii) Name and designation of the employer (where the person committing offence is a
company, name of the person who was in-charge and responsible to the company at
the time when the offence was committed as well as of the company), if the fact
indicates that the offence has been committed with the consent or convenience or is
attributable to any neglect on the part of any Director or Manager, Secretary of the
company name of such Director, Manager, Secretary and other Officer also be
indicated.
(iv) Address of the person(s) against whom prosecution is to be launched.
(v) Facts constituting the offence (Section of the Act/Paragraph of the Scheme).
(vi) Evidence (witness as well as records) for supporting the case.
5.23.2. Once the prosecution is sanctioned the complaints should be filed in the Court within
seven days along with the sanction of the Regional Provident Fund Commissioner. A proper
record of hearings, adjournments and consultations, if any, with the Public Prosecutor or Private
Lawyer should be maintained for each case, or a group of cases to be disposed of jointly. Mere
making of notes of hearing, adjournment in the respective file is not enough. He should intimate
the progress of the case(s) to Regional Provident Fund Commissioner after each hearing.
5.23.3. The employers action in violation of the provisions of the Act / Schemes should be
carefully brought out before the Court. Where the employees contribution after having been
deducted has not been paid, the fact that such Act constitute Criminal Breach of Trust should be
stressed before the Court to drive home the seriousness of the offence. Section 14AA provides for

enhancement of punishment for certain offences after previous conviction for similar offence.
While filing the complaint, the fact of previous conviction, if any, for similar offence should be
brought to the notice of the Court. He should also press for enhanced punishment under Section
14AA of the Act. He should request the Court for awarding a portion of the fine as compensation
to defray the prosecution expenses as contemplated under Section 357 of the Code of Criminal
Procedure, 1973.
Section 357 of Code of Criminal Procedure, 1908
(1) When a Court imposes a sentence of fine or a sentence (including a sentence of death) of
which fine forms a part, the Court may, when passing judgement, order the whole or any
part of the fine recovered to be applied--
(a) in defraying the expenses property incurred in the prosecution;
(b) in the payment to any person of compensation for any loss or injury caused by the
offence, when compensation is, in the opinion of the Court, recoverable by such person
in a Civil Court;
(c) when any person is convicted of any offence for having caused the death of another
person or of having abetted the commission of such an offence, in paying compensation
to the persons who are, under Fatal Accidents Act, 1855 (13 of 1856) entitled to
recover damages from the person sentenced for the loss resulting to them from such
death;
(d) when any person is convicted of any offence which includes theft, criminal
misappropriation, criminal breach of trust, or cheating, or of having dishonestly
received or retained, or of having voluntarily assisted in disposing of, stolen property
knowing or having reason to believe the same to be stolen, in compensating any bona
fide purchaser of such property for the loss of the same if such property is restored to
the possession of the person entitled thereto.
(2) If the fine is imposed in a case which is subject to appeal, no such payment shall be made
before the period allowed for presenting the appeal has elapsed, or, if an appeal be
presented, before the decision of the appeal.
(3) When a Court imposes a sentence, of which fine does not form a part, the Court may, when
passing judgement, order the accused person to pay, by way of compensation, such amount
as may be specified in the order to the person who has suffered any loss or injury by reason
of the act for which accused person has been so sentenced.
(4) An order under this section may also be made by an Appellate Court or by the High Court
or Court of Session when exercising its powers of revision.
(5) At the time of awarding compensation in any subsequent civil suit relating to the same
matter, the Court shall take into account any sum paid or recovered as compensation under
this section.
5.16.1. As soon as the final orders are passed by the Court, he should immediately make a
report to the Regional Provident Fund Commissioner giving a gist of the order. He should take
steps to obtain a copy of the order at the earliest. (To leave the task of obtaining a copy to the

Public Prosecutor or Private Lawyer, if one has been engaged, may result in getting the appeal, if
any, time barred).
5.16.2. Under no circumstances, he should with hold the sanction and delay the filing of
complaints except on written direction from the sanctioning authority, withdrawing the sanction
accorded. The Enforcement Officer should not Act on oral directions in such cases.
5.16.3. The Courts should be prayed not to grant requests for adjournments so that the
employees of the establishment are not put to hardships due to delay in the realisation of dues.
5.16.4. Wherever a portion of fine is awarded to the Organisation as compensation, prompt
action should be taken to collect the same from the Court and to deposit in EPF Account No.02.
5.16.5. Wherever the employer did not comply with the orders of the Court in the remittance
of dues within the stipulated period, the Court should be approached for invoking the provisions
of Section 14C(2) of the Act for awarding enhanced punishment.
5.16.6. Any difficulty or abnormal delay in the trial or disposal of prosecution should be
reported to the Regional Provident Fund Commissioner, for such action as may be deemed
necessary.
5.16.7. Where default occurs owing to complacency in the employer which in turn has
developed by lack of proper vigilance and supervision by the Enforcement Officer and the default
is not wilful, timely contacts and prosecution will secure the results.
5.16.8. The progress of prosecution cases should be watched through the special Register
prescribed for this purpose (Annexure VIII).
5.16.9. The Enforcement Officer should fully acquaint himself with the provisions of the
Employees Provident Funds and Miscellaneous Provisions Act, 1952 and Schemes and the
procedure contained in the Chapter on Penal Provisions.
5.24. Role of Enforcement Officers in Recovery Machinery

5.24.1. Sections 8 to 8G of the Employees Provident Funds and Miscellaneous Provisions
Act, 1952, deals with recovery of Provident Fund and other dues. The Enforcement Officer
should fully acquaint himself with the provisions of the Act and procedure contained in the
Chapter on Recovery Machinery.
5.24.2. He should assist the Recovery Officer in the recovery matter. For this purpose, he
should obtain the latest bank account details of the establishment, details of debtors, business etc.
and he should submit the same to the Assessing Officer/Recovery Officer. He should also obtain
the latest Form 5A.

Annexure I
(See paragraph 5.16.10)
Scope and powers of Inspectors - Search and Seizure
It is essential for every public servant to be well aware of his powers. This knowledge of
powers helps him in discharging his duties more efficiently. Similarly, he can thereby avert the
danger of exceeding limits of powers. Acting beyond the limits of powers can cause lot of
problems including litigations, etc. Similarly, of the public servant is not aware of his powers, he is
not able to achieve the results which he otherwise could have achieved by exercise of his
powers. One of the powers of the Provident Fund Inspector defined under Section 13(1) of
Employees Provident Funds and Miscellaneous Provisions Act, 1952 is that of search and
seizure. This power was not available to the Inspectors in the Employees Provident Funds and
Miscellaneous Provisions Act, 1952 (hereinafter referred to as the Act) as it originally stood.
However, the same was conferred on them by an amendment made by Act 28 of 1963).
Under Section 13(2) any Inspector appointed under sub-section (1) thereof for the
purpose of inquiring into the correctness of the information furnished in connection with the Act or
Scheme, or for the purpose of ascertaining whether any of the provisions of the Act and the
Schemes have been complied with in respect of any establishment to which the Schemes apply
or for the purpose of ascertaining whether the provisions of the Act and the Schemes are
applicable to any establishment, or for the purpose of determining whether the conditions of
exemption granted under Section 17 are being complied with by the employer may, inter alia,
(1) at any reasonable time and with such assistance, if any, as he may think fit enter and
search any establishment or any premises connected therewith and require any person
found in charge thereof to produce before him for examination, any accounts, books,
registers and other documents relating to the employment of persons or the payment of
wages in the establishment.
(2) make copies or take extracts from any book, register or other documents maintained by
the establishment and where he has reason to believe that any offence under the Act has
been committed by an employer seize with such assistance as he may think fit such
books, register or other documents or portion thereof as he may consider relevant in
respect of that offence.
The provisions of Code of Criminal Procedure, 1973, shall, so far as may apply to any
search or seizure under sub-section (2) or (2A) as the case may be, as they apply to any search
or seizure made under the authority of a warrant under Section 94 of the Code.
It may be seen from the above that the Inspector can at any reasonable time carry out
search, if necessary. He can also seize the documents connected with an offence under the Act,
which he has reason to believe to have been committed. For carrying out the search and seizure,
the assistance as deemed fit by the Inspector can be obtained. If it is felt that the law and order
problem is likely to be created, the assistance of local police can also be taken. The power of
search of the premises is to be exercised sparingly and with discretion and as a last resort.
Moreover, before carrying out the search it is desirable that the Regional Provident Fund
Commissioner should be informed about the circumstances and his permission obtained to carry
out the Search. If the employer refuses to produce the records before the Inspector, he should be
persuaded to produce the same and even then if he fails to produce, the power of search and
seizure as the case may be, may be exercised.
Section 13(2B) says that the provisions of Code of Criminal Procedure, 1973, shall, so far
as may be, apply to any search or seizure under that Section as they apply to any search or
seizure made under the authority of warrant issued under Section 94. From the reading of this
Section, it appears that it is not necessary to obtain warrant before carrying out the search. But
the procedure for search is laid down in Code of Criminal Procedure, 1973 has to be scrupulously
followed. The relevant provisions of Code of Criminal Procedure, 1973 in this regard are those

under Section 38 and Section 100. Section 100 of Code of Criminal Procedure, 1973 reads as
follows:
Persons in charge of closed place to allow Search:

(1) Whenever any place liable to search or inspection under this Chapter is closed, any
person residing in, or being in charge of, such place, shall, on demand of the officer or other
person executing the warrant, and on production of the warrant, allow him free ingress thereto,
and afford all reasonable facilities for a search therein.
(2) If ingress into such place cannot be so obtained, the officer or other person executing the
warrant may proceed in the manner provided by sub-section (2) of Section 47.
(3) Where any person in or about such place is reasonably suspected of concealing about
his person any article for which search should be made, such person may be searched and if
such person is a woman, the search shall be made by another woman with strict regard to
decency.
(4) Before making a search under this Chapter, the officer or other person about to make it
shall call upon two or more independent and respectable inhabitants of the locality in which the
place to be searched is situate or of any other locality if no such inhabitant of the said locality is
available or is willing to be a witness to the search, to attend and witness the search and may
issue an order in writing to them or any of them so to do.
(5) The search shall be made in their presence, and a list of all things seized in the course of
such search and of the places in which they are respectively found shall be prepared by such
officer or other person and signed by such witnesses; but no person witnessing a search under
this Section shall be required to attend the court as a witness of the search unless specially
summoned by it.
(6) The occupant of the place searched, or some person in his behalf, shall, in every
instance be permitted to attend during the search, and a copy of the list prepared under this
Section, signed by the said witnesses, shall be delivered to such occupant or person.
(7) When any person is searched under sub-section (3), a list of all things taken possession
of shall be prepared and a copy thereof shall be delivered to such person.
(8) Any person who, without reasonable cause, refuses or neglects to attend and witness a
search under this Section, when called upon to do so by an order in writing delivered or tendered
to him, shall be deemed to have committed an offence under Section 187 of the Indian Penal
Code (45 of 1860).
While carrying out the search it is absolutely essential that at least two independent
witnesses are present. Sub-section (4) of Section 100 says that the officer carrying out the search
shall call upon 2 or more responsible inhabitants of the locality in which place the establishment is
situated or any other locality, if no such inhabitant is available or willing to give witness for search.
The emphasis is on the neutrality and respectability of the witnesses. Such witnesses should be
unprejudiced and independent and able to inspire the confidence of the Court if such a case is
put up for trial. Trial, of course, applies mostly to cases investigated by police and Income Tax
authorities, etc. It is desirable that these independent witnesses should be requisitioned from
other Government department like ESIC, Office of Labour Commissioner, Factory Inspectorate,
etc., wherever available. Such witnesses will be mostly unprejudiced, respectable and
independent.
Before carrying out the search the Inspector should disclose his identity and that of the
witnesses to the employer or occupant of the premises, as the case may be. He should then call
upon the occupier to immediately produce the relevant documents or records. If he fails to do so
the search of the premises can be carried out in order to trace the documents or records in
question. It is essential that the occupant of the premises should remain present can be allowed
to watch the search. After the search is over, a panchanama should be drawn on the spot
incorporating therein the time of the commencement of the search, the time when it was over, the

particulars of the documents, records found or seized, description of the place from where it was
found or seized, and other details of the search. The seized documents, records or things should
be suitably marked for identification. Generally, the signatures of the witnesses with date are
obtained on the documents, records or things seized. The panchanama should be signed by the
witnesses and the officer carrying out the search on the spot. A copy thereof should be delivered
to the occupant of the premises and his signature obtained on the copy retained by the Inspector.
Even if no documents are found, nil panchanama should be drawn. If during the course of the
search some other objectionable material like foreign currency, significant amount of
unaccountable cash, unlicensed arms, etc., is found the appropriate authority should be informed
immediately. If the employer or the occupier of the premises where search is to be carried out
does not allow the Inspector and search party to enter the premises, resort can be taken to the
provisions of Section 47(2) of Code of Criminal Procedure, 1973. Under this provision, if, even
after disclosure of identity, authority, purpose and the demand of admittance duly made, the
ingress cannot be obtained, it shell be lawful to break open any out or inner door or window of
any house or place where search is to be taken. But, if such a place is in the actual occupancy of
a female, who as per custom, is purdanshin, the officer carrying out the search shall, before
entering such apartment, afford her every reasonable opportunity to withdraw and may then
break open the apartment and enter it. Provision has also been made in Section 47(3) of Code of
Criminal Procedure, 1973 to take care of the situation where the officer who has legally entered to
carry out the search is detained or locked inside. In such an event he has the power to break
open the door, window, etc., in order to liberate himself and the search party.
It is obvious that the situation described above, viz., seeking ingress by making open the
doors or lock or seeking to come out when locked inside will very rarely arise. The Inspector
should be tactful to avoid such situations. If such a situation is likely to arise the assistance of
local police must be taken before proceeding for search.
As regards the seizure it is clear that this power is available only in respect of the books,
register or other documents or portion thereof as are relevant in respect of any offence under the
Act which the Inspector has reason to believe to have been committed by the establishment. It is
necessary to prepare a seizure memo, on the spot, in respect of the seized documents. The
seizure has also to be done before two independent and respectable witnesses. The seizure
memo should contain the details of date, place and time of seizure, the signature, name of the
persons from whom seized, the description of articles seized, the signature and name of the
person from whom seized, the names of witnesses and their signatures, designation and full
address and signature of the officer carrying out the seizure. The seized documents should also
be marked for identification and signed by the witnesses with date. A copy of seizure memo
should be delivered to the person from whom the documents were seized and his
acknowledgement should be obtained for having received the copy.
It is observed that a feeling of helplessness is often expressed by the Enforcement
Officers regarding reluctance or non-cooperation of the employers in the matter of production of
record. If the situation so warrants, the officers can take resort to their power of search and
seizure in the manner stated above. This will have desired effect and the employers will also have
the fear of authority of Inspectors.
To sum up:
Use the power of search and seizure sparingly and with discretion.
Use it only when persuasion fails.
Apprise your Regional Provident Fund Commissioner about the circumstances and preferably
obtain his permission to carry out search.
Take the assistance of local police before proceeding for search, if law and order problem is
visualised.

Take two independent respectable and unprejudiced witnesses preferably two Government
servants from departments like ESI Corporation, Office of Labour Commissioner, Factory
Inspectorate, etc., as panchas.
Section 94 of Code of Criminal Procedure, 1973 (Old Section 98), inter alia, provides--
that if a District Magistrate, Sub-Divisional Magistrate or Magistrate of the First Class (JMFC) has
reason to believe that any place is used for depositing or selling stolen property or for depositing,
selling or producing any objectionable article described in this Section, he may by warrant
authorise any police officer above the rank of a constable to:
(a) enter such place with such assistance as may be required;
(b) search the same in the manner specified in the warrant;
(c) to take possession of any property or article found there, which he reasonable suspects to
be one for which search was carried out.
Section 99 of Code of Criminal Procedure, 1973 states that provisions of Section 38, 70, 72,
74, 77, 78 and 79 shall so far as may apply to all search warrants issued under Section 93, 94, 95
and 97.
Contents of Panchnama
1. Name and designation of the officer carrying out search
2. Name, designation and full address of witnesses.
3. Date and time of commencement of search.
4. Date and time of completion of search.
5. Description of what the panchas saw, viz., how the search was actually carried out, names of members
of search party, what documents/records were seized from which place, that the articles seized where
marked for identification, the employer or the occupier of the premises was present and watched the
proceedings of search. If no seizure made then the description of documents found for examination and
places from where found, etc.
6. Panchnama to be drawn on the spot.
7. Panchnama to be signed by the Inspector carrying out search and by the witnesses on the spot.
8. Copy thereof to be delivered to the employer or occupier of the premises and his signature obtained in
token of having received the same.
Seizure Memo
(Under Section 13(2)(d)/13(2A) of Employees Provident Funds and Miscellaneous Provisions
Act, 1952.)
1. Date of seizure :
2. Time of seizure :
3. By whom seized :
4. From whom seized :
5. Place from where seized :
Particulars of articles seized
Signature of the person from whom seized:
Signature of witness with full name, designation and address:

(1)

(2)
Signature of the Inspector (Enforcement Officer):

Annexure II
Library Register
S.No. Date of Cost Name of the Book Year of Book No. EOs
Purchase Publication Initials
(1) (2) (3) (4) (5) (6) (7)
Annexure III
Register of Marginal establishments
S.No. Name and Date of setup/ Schedule Date No. of No. & date of the Remarks
address of the manufacturing Head of employees report submitted
establishment visit to RPFC
(1) (2) (3) (4) (5) (6) (7) (8)
Annexure IV
Register of Covered establishments
S.No. Name and address of the Schedule Code No. of Date of Exemption, Remarks
establishment with Industry/ Class the coverage if any
telephone number establishment establishment
(1) (2) (3) (4) (5) (6) (7)
Note: (1) In case of Section 2A coverage and also allotment of separate/sub-code number to
branch/unit/contractor of main establishment, the details of such branch/unit/ contractor with
code number should be indicated in the remarks column against the code number of the main
establishment as well as against the code number of the branch unit/contractor.
(2) No separate code number should allotted to branch/unit covered under Section 2A or to a
contractor. Sub-code numbers may however be allotted to branch/unit covered under Section
2A.

Annexure V
Inspection Register of covered establishments
S.No. Name and Code Schedule Separate Code/ Date of Date of No. of Date of No. of Date of No. of Date of No. of Remarks
address of the No. Head/ Sub-Code allotted last presen employ inspec- employ inspec- employ inspec- employ
establishment Class of to branch/ unit inspec t -ees/ tion -ees/ tion -ees/ tion -ees/
establish- covered under -tion inpsec- subscri subscri subscri subscri
ment Section 2A tion -bers -bers -bers -bers
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15)

Annexure VI
Dak Register (Enforcement Officer-Divisionwise)
Sl.No. Letter No. Received Subject matter Date of File No. Remarks
with date from disposal
(1) (2) (3) (4) (5) (6) (7)

Annexure VII
Stock Register
PURCHASE DISPOSAL, IF ANY, DURING THE YEAR
Year Balance Date of Bill No. No. of Price Total of No. of Why and Sale When Date of Original Balance Initials
brought purchase and articles (Rs.) (2) + (5) articles how Price credited original purchase carried of
forward date disposed (Rs.) to office purchase price over incharge
of
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15)
Annexure VIII
Prosecution Register
S.No. Code Particulars of Reasons for Period for Date of Date of filing Date of Court Order of Remarks
No. the filing which Sanction in the Court next Proceedings the Court
establishment prosecu- prosecution and Case No. hearing and fine
tion filed awarded
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

Annexure IX
Recovery Register
S.No Ref No & Code Name of Period Amount Efforts made Date of Remarks,
Date of No. the of the involved to recover the realisation/ if any
Recovery establis Certifi- and nature amount from deposit by
Certificate h-ment cate of dues the employer the employer
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Annexure X
Suggestions/Grievances Book
S.No. Date Complaint/ Name in full with Action taken by Remarks
Suggestion address and the EO to
Account No of redress the
the subscriber grievances
(1) (2) (3) (4) (5) (6)
Annexure XI
Register of Writ Petitions filed against the Employees Provident Fund Organisation
S.No. Code Name and Grounds Date of Case Date of Final
No. Address of the of the admission No. filing Decision
establishment writ Counter
(1) (2) (3) (4) (5) (6) (7) (8)
Annexure XII
Register of Tribunal Cases
S.No Code Name and Grounds on Date of Case Date of Final

No. Address of the which the admis- No. filing Decision with
establishment case is filed sion Counter reference
(1) (2) (3) (4) (5) (6) (7) (8)
Annexure XIII
Register of Existing Provisional Coverages
S.No Code Name and No. & Date from Action Date of final
No. Address of the Date of which taken to coverage
establishment Coverage covered finalise (Indicate RPFCs
Notice (provisional) the Letter No. &
coverage Date)
(1) (2) (3) (4) (5) (6) (7)
Note: No provisional coverage is permitted and hence no fresh entry need be made in this register)
Annexure XIV
(See paragraph 5.13.1.1)
Tour Programme of Enforcement Officer
Tour Programme of ....................., Enforcement Officer, .............. Division, for the month
of ...........................
S.No Code Name and No. of No. of Date of Date of Permanent Remarks (Indicate
No. Address emplo Subscri- last propo- address of default/ newly covered
of the -yees bers inpsec- sed the establishment./
establish- tion Inspec- establish- Collection & verification
ment tion ment of data, etc., as the case
may be)
(1) (2) (3) (4) (5) (6) (7) (8) (9)
Date: Signature of the Enforcement Officer.

Annexure XV
Tour Diary of Enforcement Officer
S.No Date Code Name of the Locatio Dura- Work If visit was not Distance actually No. & No. of Remarks (Indicate
No. establishment n tion of done / authorised by travelled by shortest date of emplo- present status of the
/ factory the purpose the RPFC, practicable route (in inpsec- yees/ establishment --
visit of visit date of last kms and the mode tion subscri- closed/reasons for non-
visit of conveyance) report bers conduct of inspection)
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
Signature of the Enforcement Officer with date.
Encl: Report on Tour Deviation, if any.
Note: Date in Column (2) should be in sequence from first to last date of the month. Indicate the holidays, leave availed with sanction, court work, visit to
Regional/Sub-Regional Office, etc., against the relevant date.

Annexure XVI
Investigation Report
APPLICABILITY UNDER EMPLOYEES PROVIDENT FUNDS AND MISCELLANEOUS PROVISIONS ACT, 1952
(To be submitted within 7 days but in no case not later than 10 days)
Regional/Sub-Regional Office Ref. No.(if any)
Date of visit:..........................
1. Enforcement Officer :
2. Name of the establishment :
3. Address-- Office :
Factory :
Branches :
4. Name(s) and address(es) of the present occupier(s) :
5. Date on which establishment acquired by the present
occupier(s) :
6. Date of Registration under Factories Act or any other
Act :
7. Nature of activity of the establishment, indicate
products manufactured, goods traded, business
carried out, service rendered etc. :
8. Date on which manufacturing or other activity was
started :
*
9. Maximum number of persons employed during the
month in this factory / establishment by the present or
previous owner/occupier(s) from the date of set-up till
today.
Year Jan. Feb. Mar. Apr. May June July Aug. Sep. Oct. Nov. Dec.
10. (a) No. of persons employed as per Attendance

Register (All departments/shifts, etc.) :
(b) No. of persons physically found working and paid
through vouchers, etc., and not reflected in
Attendance Register :
11. Classified under the Schedule Head / Class of
establishment :
12. Total number of employees drawing basic wages upto
Rs.5,000 :
13. Whether a Provident Fund is in existence? If so, give
details :
*
Note: The extract of Attendance/Wages Register or other Registers based on which these details are collected should be
enclosed. Otherwise, details of the names of the employees, date of appointment with wages, etc., as signed by
the employer may be forwarded.

14. How the present business, premises, machinery, etc.,

were obtained :
15. Copy of documents which enabled (14) above :
16. Name(s) and address(es) of the previous owner(s)/
occupier(s) of the above premises :
17. Nature of activity/business carried on by the previous
owner(s) :
18. Date of acquisition the establishment by the present
owner(s) :
19. Date on which the previous owner(s)/ occupier(s)
engaged more than 19 persons :
20. Recommended that the Employees Provident Funds
and Miscellaneous Provisions Act, 1952 is applicable
from............./not applicable* :
21. (a) Approximate monthly wage bill and total estimated
Provident Fund collections (employee and
employer) as per recommendations :
(b) Probable number of subscribers :
22. Source through which the establishment was located :
23. Remarks (Points of special interest and doubts, if any) :
24. Signature of the Enforcement Officer with date :
25. Forwarded to the Regional Provident Fund
Commissioner on :
Signature of the Enforcement Officer.

Encl: Proforma on basic information obtained from the establishment.
[Proforma for obtaining basic information of the establishment, on the letter head of the establishment]
1. Name and address of the Factory / Establishment :
2. Address of Administrative Office, if any :
3. Address of branches, show rooms, etc., if any :
4. Name with Fathers name of -
(a) Owner/Proprietor :
(b) Partner(s) :
(c) Managing Director :
(d) Director(s) :
(e) Occupier :
5. Name with Fathers name of the Manager of the Factory /
establishment :
6. Place and date where the factory / establishment was
originally started and date of first commencement of trial
manufacture / commencing business (Irrespective of
changes in ownership, management, conversion to private
limited or public limited or changes in places of
manufacturing or business). Please also give details in
respect of the changes in management or place, if any :
*
Strike off that which is not applicable
Note: If the coverage is recommended retrospectively, the detailed reasons for such belated coverage should be
indicated.

7. Place and date where the factory/ establishments business

is engaged in and details of products manufactured/articles
sold, etc. :
8. Sales Tax Registration Number(s) :
9. Income Tax Account No. (if any) :
10. What is the total number* of persons employed on .........
(Date of set up onwards) :
11. What was the amount of wages payable by you to all
employees in the month of ............... :
12. Date of Registration under Factories or any other Act :
13. Total number of employees drawing wages of Rs.5,000 per
month and above :
14. Whether a Provident Fund is in existence, if so give details.
I certify that the particulars given above are correct to the best of my knowledge and belief and that
no facts concerning the coverage of the factory/establishment under the Employees Provident Funds and Miscellaneous
Provisions Act, 1952 have been withheld.
Station: Signature of the employer.
Date: Designation............................
*
IMPORTANT: For the purpose of furnishing the employment strength against item No.10 above, the number of all
permanent employees, temporary employees, casual employees, monthly paid employees, weekly paid
employees, daily paid employees, hourly-rated employees, persons employed through contractors,
persons employed through any agency and members of Provident Fund through such agency, part-time
employees, paid apprentices, paid trainees and paid probationers (irrespective of the salaries and
wages drawn by all this list of employees) should be taken into account.
Further all employees whose expenditure is debited to the same factory/ establishment whether they
work in the same place or different places or who are travelling representatives etc., should be taken
into account.

Annexure XVII
(See Paragraph 5.5.20 )
Name of the Enforcement Officer: Inspectorate:..............................

Division:..............................
Inspection Report
(Provident Fund unexempted establishments)
(To be submitted by Enforcement Officers to the Regional Provident Fund Commissioner, within
SEVEN days from the date of inspection)
1. Code No. :
2. Locality : ORD / DIF
3. Address: : Factory Head Office Branches
4. Date of Last Inspection :

D D M M Y Y Y Y
From To
Present Inspection :
D D M M Y Y Y Y T I M E SPENT
5. Specify the Registers and

Records verified and
signed thereon. State the
period also :
6. Details of Employees/ : As per the Records checked As per Form 12-A
Subscribers - Employees Subscribers Employees Subscribers
(a) Regular :
(b) Daily/Piece/Time rated:
(c) Casual :
(d) Through Contractors :
(e) Others (Specify) :
Total [(a) to (e)]
(f) Excluded employees :
Paragraph 2(f)(i) Paragraph 2(f)(ii) Paragraph 2(f)(iv)
7. (a) Name and Address of

Contractors :

(b) Out of 6(d) above no. of

employees not enrolled through
this establishment but enrolled
through other establishments.
(Furnish Code No. and
documents verified and relied
upon for enrolment) :
8. Details of exemption - No. of
employees :
Paragraph 27 Paragraph 27A Sec.17(2A) Paragraph 28
EPF EDLI Valid upto:

D D M M Y Y Y Y
9. Exemption from Employees Pension Scheme, 1995:

With effect from (Or) Application
D D M M Y Y Y Y Sent to RO/SRO on
10. Inspection Charges (if applicable) : EPF EDLI

(a) Paid upto (month)
(b) Return sent upto (month)
11. Non-enrolment detected:
Source of Names of Due date Upto date dues
Detection employees for
(as per list enrolment
attached)
A/c No.01 A/c.No. 02 A/c.No.10 A/c.No.21 A/c.No.22
12. Dues as per record verified A/c.No. 01 A/c.No. 02 A/c.No.10 A/c.No.21 A/c.No.22
(Wages Register/Ledger/
Voucher, etc.):
13. (a) Upto date period of default.
Month A/c No.01 A/c A/c A/c A/c Penal Interest Remarks
No.02 No.10 No.21 No.22 Damages u/s 7Q
Employee Employer
(b) Arrear dues payable on account of

incorrect rate of contribution applied
(Specify details) : Rs.
14. Details of remittance as verified from the Quadruplicate Challan copy and Cash Book etc. (To be
furnished since last inspection):
Month Forms sent on Remitted A/c A/c A/c A/c A/c Total
No.01 No.02 No.10 No.21 No.22
12A 5 / 10 By (Cash/ On (Rs.) (Rs.) (Rs.) (Rs.) (Rs.)

Cheque
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
* Remittance towards penal damages under Section 14B and interest under Section 7Q should be shown
separately with indication as Penal Damages or Interest, against relevant month of remittance under
the relevant column of Account Number.
15. Month upto which Form 3A found Posted :
No. of Form 3A verified with initials thereon :
(mention Account Numbers also)
16. Year upto which Form 23 issued to the members
(verify the Acknowledgement of members) :
17. Date of submission of Form 3A/6A Year Date of Submission
18. Default in sending Returns: Month Nature of Return
19. Name of the responsible person to

whom the default position, belated
deposit, deficiencies, etc., conveyed
and consequences and penal action,
etc., explained. :
20. By whom the observations on
Inspection Note Book signed :
21. (a) Name with designation of persons
legally responsible for the state of
affairs in the establishment :
(b) Date on which upto date Form 5A
is obtained (if necessary) :
22. (a) Particulars of Bank Accounts -
Account No. :
Bank, Branch and Address :
(b) Income Tax Account No. :
23. Name of the Union(s) and its
office bearer(s) :
24. State the grievances of Employer/
Employees heard :

25. Certified that -

(a) the above particulars are furnished after physical verification of records during the date of
inspection conducted;
(b) all the irregularities and discrepancies noted on earlier inspections have been rectified, except the
following -
(c) All eligible employees are enrolled as members of the Fund, except the one stated against S.No.12
(d) A Special Report on the unsatisfactory status of the establishment along with action taken to
secure compliance and suggestion/views is enclosed for follow up action in Regional Office / Sub-
Regional Office
(e) Copy of observations recorded in the Inspection Note Book is enclosed.
* IF A SECTION OF EMPLOYEES OF THIS ESTABLISHMENT IS EXEMPTED UNDER
PARAGRAPH 27 OR 27A OF THE EMPLOYEES PROVIDENT FUNDS SCHEME, 1952, PART
B OF INSPECTION REPORT OF THE EXEMPTED ESTABLISHMENT IN REGARD TO
INSPECTION OF BOARD OF TRUSTEES / EXEMPTED FUND SHOULD BE ADDED TO THIS
INSPECTION REPORT.
Encl: (1) Special Report Signature of the Enforcement Officer.
(2) Form 5A Name & Division with Enforcement Officers seal
(3) Copy of Inspection Note Book Place:..............................................
(4) .............................. Date:...............................................
(for office use only)
Checked. Omissions conveyed to the Enforcement Officer. Follow up action initiated on
defaults and observations on this report. The copy of Inspection Note Book received.
Dealing Assistant Section Supervisor Assistant Provident Fund Commissioner
Date: Date:...................... Date: ...................................

Annexure XVIII
Name of the Enforcement Officer: Inspectorate:..............................
Division:..............................
Inspection Report
(Provident Fund Exempted establishments)
(To be submitted by Enforcement Officers to the Regional Provident Fund Commissioner, within
SEVEN days from the date of inspection)
PART - A
1. Code No. :
2. Locality : ORD / DIF
3. Address: : Factory Head Office Branches
4. Date of Last Inspection :

D D M M Y Y Y Y
From To
Present Inspection :
D D M M Y Y Y Y T I M E SPENT
5. (a) Specify the Registers and

Records verified and signed
thereon. State the period
also :
(b) Month for which, Annexure
A checked :
6. Details of Employees/ : As per the Records checked As per Annexure A
Subscribers - Employees Subscribers Employees Subscribers
(a) Regular :
(b) Daily/Piece/Time
rated, etc. :
(c) Casual :
(d) Through Contractors :
(e) Others (Specify) :
Total [(a) to (d)]
(f) Excluded employees :
Rule ( )
7. (a) Name and Address of Contractors :
(b) Out of 6(d) above no. of employees not

enrolled through this establishment but
enrolled through other establishments.
(Furnish Code No. and documents verified
and relied upon for enrolment) :

8. Details of exemption -
(a) No. of employees :
Sec.17(2A) Paragraph 28
EDLI Valid upto:

D D M M Y Y Y Y
(b) Date issue of (c) Date of

Relaxation Exemption
(Provident Fund) [Sec.17(1)]
(d) Appropriate Government :
(e) If participating in Common Provident Fund,
Name of Provident Fund Trust :
(f) Whether any other unit/establishment is
participating in the exempted fund? If so,
details thereof :
9. Exemption from Employees Pension Scheme, 1995:
With effect from (Or) Application
D D M M Y Y Y Y Sent to RO/SRO on
10. Inspection Charges : EPF EDLI

Rate at which Inspection Charges paid
11. Non-enrolment detected:
Source of Names of Due date Upto date dues
Detection employees for
(as per list enrolment
attached)
To Board A/c.No. 02 A/c.No.10 A/c.No.21 A/c.No.22
of
Trustees
12. Dues as per record verified To Board A/c.No. 02 A/c.No.10 A/c.No.21 A/c.No.22
(Wages Register/Ledger/ Trustees
Voucher, etc.):
13. (a) Upto date period of default.

Month To Board of Trustees A/c A/c A/c A/c Penal Interest Remarks
No.02 No.10 No.21 No.22 Damages u/s 7Q
Employee Employer
(b) Arrear dues payable on account of incorrect

rate of contribution applied (Specify details) : Rs.

14. Details of remittance as verified from the Quadruplicate Challan Copy/Cheque Book and Cash Book,
etc., (To be furnished since last inspection) (Include Penal Damages and Interest under Section 7Q of
the act)
Month Form sent on Remitted To A/c A/c A/c A/c Total
Board No.02 No.10 No.21 No.22
of (Inspecti
Trus- on
tees charges)
Annex- New Mem- By On Rs. Rs. Rs. Rs. Rs. Rs.
ure A Mem- bers left Cash/
bers service Cheque
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
* Remittances towards penal damages and interest under Section 7Q should be shown separately with
indication as Penal Damages or Interest against relevant column of Account number.
15. Month upto which Contribution Cards/Pass
Book/Ledger found Posted :
Number verified with initials thereon :
(mention Account Numbers also)
16. Date of submission of returns due under Employees Pension Scheme, 1995 & Employees Deposit
Linked Insurance Scheme, 1976:
Employees Pension Scheme, 1995 Employees Deposit Linked Insurance Scheme,
1976
Form No. Submitted upto Month/Year Form No. Submitted upto Month/Year
(1) (2) (3) (4)
3(PS) 1(IF)
4/5 2/3
6 4
7&8
17. Default in sending Returns (Annexures A & B): Month/Year Nature of Return
18. Name of the responsible person to whom the

default position, belated deposit, deficiencies,
etc., conveyed and consequences and penal
action, etc., explained. :
19. By whom the observations on Inspection Note
Book signed :
20. (a) Name with designation of persons legally
responsible for the state of affairs in the
establishment :

(b) Date on which upto date Form 5A is

obtained (if necessary) :
21. (a) Particulars of Bank Accounts -
Account No. :
Bank, Branch and Address :
(b) Income Tax Account No. :
22. Name of the Union(s) its office bearer(s) :
23. State the grievances of Employer/
Employees heard :
PART - B
Details of Inspection on Board of Trustees / Fund
1. Name of the Provident Fund Trust :
2. SB A/c No...................................... Bank Name &
Branch.....................................................................
3. Whether Board of Trustees has been
constituted in accordance with the approved
rules and conditions of exemption and
paragraph 79C of the Scheme :
4. Reasons of continuance under Relaxation
Order (if applicable) :
5. The names of members of Board of (a) representing (b) representing
Trustees : management employees
(Please ensure that none of the .................. .....................
Trustees is holding office for more .................. ....................
than two terms)
6. The mode of selection of employees
representatives to the Board of Trustees, i.e.,
whether the employees were nominated by
the recognised/registered Union or were
elected by the employees in an election or
were nominated unanimously by employees :
7. Date on which the present Board of Trustees
has been reconstituted and the term of office
of the Trustees :
8. Whether the Minutes Book of Trust is
maintained properly :
9. (a) Whether employers and workers
representatives on the Board of Trustees met
regularly :
(b) Date of last meeting :
10. With reference to Advances, whether all
Life Insurance Corporation policies have
been assigned in the name of the Trust and
the assignment has been duly registered by

the LIC and entries to this effect are

endorsed in the Policy document itself.
11. (a) Whether the rules regarding advances and
refund thereof by the members are strictly
complied with. If any deviation has been
found, the details thereof. :
(b) Quantum of various advances/ Month No. of Members Amount
withdrawals made : availed involved
(c) Rate of interest charged, if any. :

12. (a) Whether the subscribers are being supplied
with annual statement of accounts for each
year regularly. :
(b) If not, upto what period the annual accounts
have been issued and State reasons for delay
in rendition of annual accounts :
13. Rate of interest declared and year upto
which declared :
14. The mode of calculation of interest, i.e.,
whether the interest is calculated on the
opening balance / closing balance / on the
progressive monthly balance / or on the
closing balance on the last day of the middle
of the financial year :
15. Provident Fund Contribution and refund of withdrawal received from the establishment (since last
inspection)
Month Date as per Date of credit with Period of Interest due Penal
cash book reference to Bank delay under Sec. 7Q damages to be
Pass Book levied
(1) (2) (3) (4) (5) (6)
16. (a) Whether audited balance sheets of the

Provident Funds are submitted within three
months of the close of the financial year. If
not, the reasons therefor, and the details of

the year upto which the audited balance

sheet has been actually prepared and
submitted :
(b) Name and Address of the Auditor :
(Indicate clearly the observations of the
Auditor in his Audit Report)
17. Whether arrangements exist for each
subscriber to inspect his account
periodically :
18. Whether there has been any arbitrary
reduction in the total quantum of benefits in
the nature of pension / gratuity / Provident
Fund benefits to which the members were
entitled at the time of exemption and the
members continue to be in enjoyment of
benefits not less favourable than those
available under the Employees Provident
Funds and Miscellaneous Provisions Act,
1952 and Employees Provident Funds
Scheme, 1952 :
19. Whether nomination forms from the
members are collected from new members
and from those who want to change their
nominees and kept safely :
20. (a) Whether recognition under Indian Income
Tax has been accorded to the Trust and if so,
the date and reference number of the Income
Tax recognition :
(b) Whether the amendments to the Provident
Fund rules have been carried out by the
establishment in accordance with the latest
amendments and whether an upto date copy
of the Provident Fund rules is available in
the establishment :
21. General State of accounts of the
establishment whether satisfactory or
unsatisfactory. (If unsatisfactory, special
report giving adequate details should be
attached) :
22. Whether all Provident Fund contributions
and transfer of accumulations and interest
and maturity proceeds received are being
promptly and regularly invested (to the
extent permissible as per instructions from
time to time) in accordance with the Central
Government instructions :
23. Whether all the securities have been duly
purchased in the name of the Trust of the
establishment :

24. Whether the particulars relating to the

investment, as per the pattern in force, have
been correctly furnished in the monthly
return, Annexure A :
25. Whether physical verification of all the
securities / safe custody receipts of the Bank
and Special Deposit Pass Books has been
done (A separate certificate should be given
on details of the total investment position of
the Trust at the time of inspection) :
26. Investment, i.e., amount paid but the relative Type of Amount Deposited on
scrips not received. : Securities
27. Total Investment in Private Sector Bonds /
Securities having an investment grade rating from
atleast two credit rating agencies (Furnish the names
of the agencies) Ensure that this portion does not
exceed 10% of item (iv) of investment pattern :
28. Investment--Due and Invested (as verified from Investment Register):
S.No Description Central State Govern- Public Sector Special Private Total
Gover Govern- ment Bonds/ Deposit Sector
n-ment ment guaranteed Public Account
Financial
Institutions/
Certificate of
(Rs.) (Rs.) (Rs.) deposits (Rs.) (Rs.) (Rs.)
(Rs.)
1. Due But not invested till 31st
March
2.
ADD:
Investible amount as per pattern
3. Total due for investment
4. Actual investment made
5. Amount uninvested
Enforcement Officers Remarks:

(a) On the amount uninvested as on the beginning of the
year and reasons :
(b) Actual amount due for investment as per the pattern :
(c) Actual amount invested :
(d) Reasons for excess/short of investment :
(e) Source from which securities are obtained (Direct
purchase on the date of floatation / secondary
market / through Bank / Brokers, etc.) :
(f) Irregularities observed :
29. Whether the name of the Trust has been correctly
endorsed in the scrips :
30. Whether all the GP Notes have been converted into
Stock Certificates. If not, give details of such GP
Notes and action taken by the establishment to
convert them into stock certificates :

31. (a) Whether the interest on investment and maturity

proceeds are collected promptly and without undue
delay and reinvested judiciously according to the
prescribed pattern of investment in force from time
to time and whether the information / particulars
furnished by the establishment are correct :
(b) Total amount due towards income tax refund and
action taken to obtain refund of Income Tax :
32. Accounting year followed by the Trust :
33. That the forfeited amount is being utilised for the
welfare of the members according to the latest
instructions of the Central Provident Fund
Commissioner/ Regional Provident Fund
Commissioner :
34. Whether the Pension Contributions have been
deducted correctly in respect of the eligible
employees (Check at random from Pay Rolls) :
35. Are there any instances where the employer has
recovered the amount of EDLI Contributions
payable by him from the wages of employees (See
paragraph 9 of the Employees Deposit Linked
Insurance Scheme, 1976). If so, a detailed report to
be sent :
36. If exempted from the Employees Deposit Linked
Insurance Scheme, 1976 under Section 17(2A),
whether the conditions specified by the Government
of India Notification / Regional Provident Fund
Commissioner are being complied with :
37. (a) Whether the Master Policy of the Group Insurance
Scheme is kept alive and renewed regularly :
(b) Last premium paid and period covered :
38. (a) Whether the establishment is submitting the
monthly returns in Form 7(IF) regularly and on due
dates. If not, specify the period of default and action
taken to secure the arrear returns :
(b) Whether the Inspection Charges at the rate
prescribed by the Government of India are being
paid promptly and regularly (It is at 0.005% of the
total wages at present).
(c) The details of the amount of Inspection charges paid
and date of payment since the last date of
inspection. If in default, specify the period and
action taken for clearance of the arrears :
39. The date of expiry of exemption. If due to expire,
whether any proposals have been sent by the
establishment for continuation of exemption for a
further period. If so, has the Enforcement Officer
sent an evaluation report in the prescribed Proforma :

40. Certified that -

(a) the above particulars are furnished after physical verification of records during the date of
inspection conducted;
(b) all the irregularities and discrepancies noted on earlier inspections have been rectified, except the
following -
(c) All eligible employees are enrolled as members of the Fund, except the one stated against S.No.12
(d) A Special Report on the unsatisfactory status of the establishment and functioning of the Board of
Trustees and the compliance under Employees Pension Scheme, 1995 and Employees Deposit
Linked Insurance Scheme, 1976, along with action taken to secure compliance and
suggestion/views is enclosed for follow up action in Regional Office / Sub-Regional Office
(e) Copy of observations recorded in the Inspection Note Book is enclosed.
Encl: (1) Special Report Signature of the Enforcement Officer.

(2) Form 5A Name & Division with Enforcement Officers seal
(3) Copy of Inspection Note Book Place:..............................................
(4) .............................. Date:...............................................
(for office use only)
Checked. Omissions conveyed to the Enforcement Officer. Follow up action initiated on
defaults and observations on this report and copy of Inspection Note Book received.
Dealing Assistant Section Supervisor Assistant Provident Fund Commissioner

Date: Date:...................... Date: ...................................

Annexure XIX
Inspection Note Book
[front cover page]
EPF EmblEm
REgional/Sub-REgional oFFicE,
...............................
Provident Fund Code No: ........................................................

Name of the Establishment: ..........................................................
Address: .........................................................
............................................

[Inner front cover page]
Code No. :
Name and address of the Establishment :
Head Office/Factory/Branch :
Date of coverage :
Scheduled Industry/Class of establishment :
Applicability under Section :
Date of exemption : PF EPS EDLI
No. of excluded employees :
Responsible persons as intimated through

Form 5A :
Name of the authorised officials :
Signature of the area Enforcement Officer Signature of the employer.
(cont. for changes, if any on the inner back cover page)

[Original/Duplicate]
Page No.......................................
EMBLEM Inspection Visit Note
Observations
Date of visit:................ Duration of visit timing: From ................. To ............................

Code No. .................... Name and Address of the establishment:.....................................
(affix Rubber Stamp, if any) ......................................
.......................................... ..............................................
Signature of the authorised official Signature of the Inspecting officer.
of establishment present during Inspection
Name:...................................... Name Seal with designation & date
Designation.............................
Date:.......................................

[Outer Cover Page]

Instructions to the employer
1. This Inspection Note Book should be preserved carefully under the custody of the employer.
2. To be produced as and when Enforcement Officer / any other authorised inspecting officer of
the Employees Provident Fund Organisation visit the establishment premises (Factory/Head
Office) only. This Book should not be sent outside the establishment.
3. The observations of the visiting officer in duplicate copy should be delivered to the officer
concerned, after signing the same both by employer and the visiting officer.
4. All observations should be followed for compliance and reported to the area Enforcement
Officer/ Regional Provident Fund Commissioner in Regional Office / Sub-Regional Office.

Annexure XX
(See Paragraph 5.23.1)
Report to be submitted by the Enforcement Officer for according Sanction for Prosecution
1. Name and address of the establishment / factory :
2. Code No. :
3. Name of the Employer (Where the person committing
offence is a company, name of the person who was
incharge and responsible to the company at the time
when the offence was committed, as well as the
Company. If the facts indicate that the offence has
been committed with the consent or connivance or is
attribute to any neglect on the part of any director or
manager, secretary of the company, name of such
director, manager, secretary and other officer should
also be indicated. :
4. Name, Designation and Address of the person against
whom prosecution is to be launched :
5. Facts constituting the offences (Section of the Act /
Paragraph of the Scheme under which prosecution is
proposed to be launched) :
6. Evidence (Witness as well as records for supporting
the case) :
Signature of the Enforcement Officer :........................................................

Name of the Enforcement Officer :........................................................
Division:........................................................

Annexure XXI
(See Paragraph 5.18.7.2)
Check Points for inspection of Exempted Establishments.
1. Code number, name and address of the establishment. Whether it has been shifted to the present
address. If so, the previous address and date of shifting.
2. Date of coverage, whether provisional or final. (The case of provisional coverage should be listed
out and the progress of finalisation reviewed at the end of each month).
3. Whether the strength of employees as shown in Annexure A tallies with muster rolls and pay rolls.
4. Whether any branches are located at the same station, or outside the station and whether the
employees employed therein have been taken into account and reflected in Annexure A.
5. Whether any contract employees or contractors employees have been employed (To be verified
from the accounts books and contract deed or agreement). If so, whether they have been reflected
in Annexure A.
6. Whether the number of subscribers as shown in Annexure A tallies with the Pay Bills/Salary
Registers and Wages Registers.
7. Whether all eligible employees including contractors workers have been admitted to the provident
fund at the right time. (To be verified from the eligibility register, declaration in Form-9 (PS) or 11. In
case of doubt, it can also be verified from personal file of the individual or record relating to ESIC
maintained by the establishment.
8. Whether nomination forms have been duly obtained and properly filled up by the new subscribers.
9. Whether the amount of contributions realised from the employees and employers and date of
realisation is correct. (To be verified from pay bills, wages registers and salary registers)
10. Whether the correct amount due has been transferred to the Board of Trustees (To be verified with
reference to the cheque drawn and deposited in the Bank as also the date of realisation of the
cheque as shown in the Pass Book or Bank statements relating to Board of Trustees)
11. Whether the information in respect of refund of loans as reflected in Annexure A is correct (To be
verified from pay bills, salary and wages registers)
12. Whether the information showing the payments in respect of Life Insurance Premium is correct (To
be verified by actual reference to LIC Premium Notice application for advance from the subscriber
and the ledger account of the individual. Also to be verified whether the cheque was actually issued
to LIC within the stipulated period).
13. Whether the information showing the grant of loans/advances is correct (To be verified, whether
any documentary proof is insisted upon before grant of advance. If so, whether the advance has
been sanctioned properly after the scrutiny of applications in accordance with the rules and
regulations of provident fund rules of the Company and that due verification is made for proper
utilisation/mis-utilisation of the loans/advances already sanctioned).
14. Whether the information showing the settlement of claims as reflected in Annexure A is correct.
(To be verified, whether the claims has been properly scrutinised and settled within thirty days of its
receipt).
15. Whether the information showing the investment as reflected in the Annexure A is correct (To be
verified, whether the amount due for investment and amount actually invested tallies. If not, the
reasons, whether the investment has been made strictly in accordance with the pattern of
investment laid down by the Government and whether the investment has been made by the Board
of Trustees within fifteen days of the receipt of the contributions from the employer.
16. Whether the investment is being made through the Bank. If so, whether Bank advice has been
received or whether the investment has been made by the Bank within the stipulated period in
accordance with the pattern of investment approved by the Government.
17. Whether the investment has been made in the name of Board of Trustees and kept in the custody
of nationalised Bank (To be verified by actual physical verification of securities vis--vis register of
securities. It is also to be physically verified that the securities purchased are not pledged with the
Bank to raise a loan for use by the Company.

18. Whether all the Provident Fund contributions and accounts are transferred by the employer to the
Board of Trustees on or before the due dates every month. If not transferred, whether the penal
damages and interest under Section 7Q for delayed payments have been paid as per directions of
the Central Provident Fund Commissioner or Regional Provident Fund Commissioner.
19. Whether interest on the investments is being realised in time and re-invested judiciously in
accordance with the Central Government instructions from time to time (To be verified from scrip-
wise register required to be maintained by the employer). If the pre-coverage Provident Fund
accumulations had been invested in shares/debentures floated private corporate
bodies/companies, whether all such shares/debentures have been promptly registered according to
law and the dividends on them collected in time and re-invested judiciously in accordance with
central Government instructions from time to time.
20. Whether the forfeiture amount is being utilised for the welfare of the members according to rules as
per pattern duly approved by the Regional Provident Fund Commissioner. If so, details thereof.
21. Whether the Board of Trustees has been constituted in accordance with the approved rules and
conditions of exemption. Whether there is equal representations to employers and workers
representatives.
22. Whether the procedure for election to the Board of Trustees has been correctly followed.
23. Whether the accounts of the subscribers are being properly maintained and posted upto date and
the employers and employees contributions are being regularly credited to individual accounts (To
be verified by actual reference at random of pay bills, salary and wages registers and postings in
the subscribers accounts).
24. Whether the subscribers are being supplied the pass books/annual statement of accounts for each
year regularly. If not, upto what period the pass books/accounts have been issued and indicate the
reasons of delay.
25. Whether the inspection charges at the rate prescribed by the Government are being paid promptly
and regularly.
26. Whether there has been any arbitrary reduction in the total quantum of benefits in the nature of
pension/gratuity/provident fund benefits to which the members were entitled at the time of
exemption and the members continue to be in enjoyment of benefits not less favourable than those
available under the Employees Provident Funds and Miscellaneous Provisions Act, 1952 and the
Schemes framed thereunder.
27. Whether the enhanced rate of contribution is applicable to the establishment. If so, whether it has
been effected from the due date.
28. Whether there is any abnormal delay for transfer of provident fund accumulations by the employer.
If so, reasons for delay.
29. Whether the Board of Trustees is meeting at least once in every three months and the proceedings
are being recorded in the Minutes Book.
30. Whether the provident fund accounts are being checked and audited by the Chartered Accountants
every year. If not, period upto which the Accounts were audited may be given.
31. Whether a copy of the Balance Sheet together with audit report for each year has been submitted
to the Regional Provident Fund Commissioner. If not give details.
32. Whether the rate of interest declared and credited to the subscribers accounts is the same or more
than declared by the Central Government under paragraph 60 of the Employees Provident Funds
Scheme, 1952. If not give details and state whether the deficiency is being made good by the
employer.
33. Whether the interest is being credited on monthly balance basis, on opening balance or closing
balance.
34. Whether any expenses or loss in connection with the administration of provident fund records by
the Board of Trustees is being debited to the provident fund accounts. If so details thereof.
35. Whether a copy of the provident fund rules of the company together with a translation of the salient
points thereof in the language of the majority of the employees has been displayed on the notice
board.

36. Whether the provident fund rules of the company are being amended immediately after any
amendment to the statutory Schemes is notified which is more beneficial to the employees than the
existing rules of the establishment.
37. Whether the conditions governing grant of exemption are being complied/violated. In case of
violation or serious default whether the relaxation/exemption need be cancelled.

Annexure XXII
Notification appointing Inspectors as Assistant Public Prosecutors
GOVERNMENT OF INDIA/BHARAT SARKAR

MINISTRY OF LABOUR/SHRAM MANTRALAYA
New Delhi, dated the 19th January, 1989.
NOTIFICATION
S.O......... In exercise of the powers conferred by sub-section (1A) of Section 25 of the Code of
Criminal Procedure, 1973 (2 of 1974), the Central Government hereby appoints all the Inspectors appointed
under sub-section (1) of Section 13 of the Employees Provident Funds and Miscellaneous Provisions Act,
1952 (19 of 1952) as Assistant Public Prosecutors, for the purpose of conducting of the cases within their
respective jurisdiction, arising out of the Employees Provident Funds and Miscellaneous Provisions Act,
1952 and the Schemes framed thereunder in the Courts of Magistrates.
No.S-35024/1/88-SS.II
Sd/-
(A.K. BHATTARI)
UNDER SECRETARY
To
The Manager,
Government of India Press,
.......

Annexure XXIII
D.O. Narrative Report
(To be submitted before the 5th of the following month)
Name of the Enforcement Officer :....................................................................
Jurisdiction :..............................................
Report for the month of :............................................. Station (Headquarters) :..................................................
I. Inspection
1. His/Her tenure at the present station : From ............................
2. No. of establishments in this jurisdiction
Exempted Unexempted Total Section 2A Marginal Closed & not complying out of column (c)
(a) (b) (c) (d) (e) (f)
3. No. of establishments inspected during the month

Exempted Unexempted Total Section 2A Marginal
(a) (b) (c) (d) (e)
4. Out of 3(b) above, number of establishments visited under:

Regular Defaulter Closed
(a) (b) (c)
5. No. of uncovered establishments visited during the month :

6. Out of 5 above, number of establishments added to the list of

Covered* Marginal#
(a) (b)
7. No. of non-enrolment of subscribers detected during the inspection :

8. Date of submission of Part I and II Inspection reports in respect of the establishments visited. If submitted after a period of seven days, with reasons.
9. No. of establishments remaining uninspected for over one year:
9(a) Details of other visit (as per direction of RO/SRO)
II. Action taken against defaulter
10. No. of establishments factories which have not implemented the provisions of the Schemes from the date of coverages:
S.No. Code Name of the establishment Date of coverage Date of last inspection Action taken to secure compliance Has the Enforcement Officer
No. / Factory intimated the dues under Section
7A, if so, indicate the date
(a) (b) (c) (d) (e) (f) (g)
11. No. of defaulting unexempted establishments / factories

S.No. Code No. Name of the Period of Amount of arrears Action taken by
establishment / default Enforcement
factory Officer
A/c No.01 A/c No.02 A/c No.10 A/c No.21 A/c No/22
*
Indicate whether prospective / retrospective
#
Indicate item number of Register
12. No. defaulting unexempted establishments / factories (returns):

S.No. Code No. Name of the establishment / Nature of Returns Due Action taken to by the Enforcement
Factory including Form 3A/6A Officer
(a) (b) (c) (d) (e)
13. No. of establishments paying only minimum EPF Administrative charges:

14. Realisation of current arrears:
Part A - Contribution, Administrative Charges
S.No. Code Name of the Amount assessed as Added in Total Amount realised Amount realised Balance in Action taken
No. establishment per 7A proceedings current upto previous during the arrears
and date upto to month month month
previous month
(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)
Part B - Realisation of arrear demand

S.No. Code Name of the Date of recovery Amount realised Balance
No. establishment certificate and amount
(a) (b) (c) (d) (e) (f)
Part C - Penal Damages

S.No. Code Name of the Amount assessed as per 14B Added in Total Amount realised Amount realised Balance in Action
No. establishment proceedings and date upto current upto previous during the month arrears taken
to previous month month month
(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)
15. (a) No. of Prosecution Proposals submitted :

(b) No. of 406/409 Indian Penal Code cases filed and case number allotted :
(c) No. of Prosecution cases pending sanction :

(d) No. of Prosecution cases filed in the Court with Case Numbers :
(e) No. of days on which attended the court :
(f) No. of days spent for office work :
(g) No. of days spent for recovery work :
(h) No. of days spent for inspection :
(i) No. of days on leave, if any :
(j) No. of holidays :
16. No. of establishments from which Form 3A and 6A were obtained during inspection
Total Due Already submitted Balance due
(a) (b) (c)
17. No. of coverage proposals submitted for which code number not allotted and details:
18. No. of Regional Provident Fund Commissioner reference pending for action :
19. No. of establishments, visited, wherein exemption is granted under paragraph 27/27A.
S.No. Code No. Name of the establishment No. of employees Compliance position Remarks
(a) (b) (c) (d) (e) (f)
20. No. of establishments, visited, wherein exemption is granted under EDLI

S.No. Code Name of the No. of Whether premium Whether Master No. of death cases settled No. of cases pending for
No. establishment employees paid upto date Policy verified during the month settlement
(a) (b) (c) (d) (e) (f)
21. No. of establishments, visited, wherein exemption is granted under paragraph 27/27A.
S.No. Code No. Name of the establishment No. of employees Compliance position Remarks
(a) (b) (c) (d) (e) (f)
III Points for special attention of Regional Provident Fund Commissioner

(a) Date of submission of Tour Diary along with Tour TA Bill :
(b) No. of TA Bill due for submission :
(c) No. of adjustment Bill not cleared by Regional Office :
IV Any other remarks/suggestions for consideration of Regional Office
No. Dated : ................................

Submitted to the Regional Provident Fund Commissioner, .........................
Signature of the Enforcement Officer with office seal

Annexure XXIV
(See Paragraph 5.1.1)
Government of India / Bharat Sarkar

Ministry of Labour/Shram Mantralaya
New Delhi-110 001.
Dated 17th September 1985.
Notification
S.O. No.: In exercise of the powers conferred by sub-section (1) of section 13 of Employees'
Provident Funds and Miscellaneous Provisions Act, 1952, and in supersession of all the existing
notifications in this regard, the Central Government hereby appoints the Officers specified in
Column (1) of the Table below to be Inspectors for the areas specified in the corresponding entry
in column (2) thereof for the purposes of the said Act and the Scheme, the Family Pension
Scheme and the Insurance Scheme framed thereunder in relation to any establishment belonging
to, or under the control of, the central Government or in relation to any establishment connected
with a railway company, a major port, a mine or an oilfield or a controlled industry or in relation to
an establishment having departments or branches in more than one State.
The Table
S.No Officers Area
(1) (2)
1. All the Provident Fund Officers and the Enforcement Whole of the State of Andhra Pradesh
Officers of the Office of the Regional Provident Fund and Yanam Area of Union Territory of
Commissioner, Andhra Pradesh (Hyderabad) Pondicherry
2. All the Provident Fund Officers and the Enforcement Whole of the State of Bihar
Officers of the Office of the Regional Provident Fund
Commissioner, Bihar (Patna)
3. All the Provident Fund Officers and the Enforcement Whole of the Union Territory of Delhi
Commissioner, Delhi
4. All the Provident Fund Officers and the Enforcement Whole of the State of Gujarat and the
Officers of the Office of the Regional Provident Fund Union Territory of Dadra and Nager
Commissioner, Gujarat (Ahmedabad) Haveli and the Daman and Diu areas of
the Union Territory of Goa, Daman and
Diu.
5. All the Provident Fund Officers and the Enforcement Whole of the State of Haryana.
Commissioner, Haryana
6. All the Provident Fund Officers and the Enforcement Whole of the State of Karnataka
Commissioner, Karnataka (Bangalore)
7. All the Provident Fund Officers and the Enforcement Whole of the State of Kerala and the
Officers of the Office of the Regional Provident Fund Union Territory of Laskhadweep and the
Commissioner, Kerala (Trivandrum) Mahe area of the Union Territory of
Pondicherry.
8. All the Provident Fund Officers and the Enforcement Whole of the State of Madhya Pradesh.
Commissioner, Madhya Pradesh (Indore)
9. All the Provident Fund Officers and the Enforcement Whole of the State of Maharashtra and
Officers of the Office of the Regional Provident Fund the Goa area of the Union Territory of
Commissioner, Maharashtra (Bombay) Goa, Daman & Diu.
10. All the Provident Fund Officers and the Enforcement Whole of the State of Assam, Manipur,
Officers of the Office of the Regional Provident Fund Tripura, Meghalaya, Nagaland and the
Commissioner, North Eastern Region, Gauhati Union Territory of Mizoram and
Arunachal Pradesh.
11. All the Provident Fund Officers and the Enforcement Whole of the State of Orissa.

Commissioner, Orissa (Bhubneshwar)

12. All the Provident Fund Officers and the Enforcement Whole of the State of Punjab, Himachal
Officers of the Office of the Regional Provident Fund Pradesh and the Union Territory of
Commissioner, Punjab (Chandigarh) Chandigarh.
13. All the Provident Fund Officers and the Enforcement Whole of the State of Rajasthan.
Commissioner, Rajasthan (Jaipur)
14. All the Provident Fund Officers and the Enforcement Whole of the State of Tamil Nadu and the
Officers of the Office of the Regional Provident Fund Pondicherry and Karaikal areas of Union
Commissioner, Tamil Nadu (Madras) Territory of Pondicherry.
15. All the Provident Fund Officers and the Enforcement Whole of the State of Uttar Pradesh.
Commissioner, Uttar Pradesh (Kanpur)
16. All the Provident Fund Officers and the Enforcement Whole of the State of West Bengal and
Officers of the Office of the Regional Provident Fund the Union Territory of Andaman and
Commissioner, West Bengal (Calcutta) Nicobar Islands.
Foot Note: Earlier notification was published in the Gazette of India Part II, Section 3, sub-section
(ii) dated 2.4.1977 under S.O. No.1045.
(No.A.11019/1/84-SS.III)
(Chitra Chopra)
Director.
To
The Manager, Government of India Press, New Delhi.
Copy to
1. All Regional Provident Fund Commissioners

2. Central Provident Fund Commissioner
3. All State Governments and Union Territories.

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Chapter 5

Inspectors & Inspectorates

5.1. Appointment of Inspectors.

5.2. Duties and responsibilities.

Employees Provident Fund Organisation

5.3. Powers of Inspectors (Enforcement Officers)

Employees Provident Fund Organisation

5.4. Search and Seizure

5.5. Public Servant

Employees Provident Fund Organisation

5.5.4. Rights of Public Servant

5.5.5. The following are the liability of a public servant:

Employees Provident Fund Organisation

Employees Provident Fund Organisation

5.7. Objectives of the organisation - Role of Enforcement Officers.

Employees Provident Fund Organisation

Employees Provident Fund Organisation

5.8. Allotment of work among Enforcement Officers

5.9. Service Centre in Inspectorate

5.10. Review of Enforcement Officers performance

Employees Provident Fund Organisation

5.12. Registers to be maintained by the Enforcement Officers

5.12.1. Register of Marginal establishments (Enforcement Officer - divisionwise)

Employees Provident Fund Organisation

5.12.2. Register of covered establishments (Annexure IV)

5.12.3. Inspection Register of covered establishments (Annexure V)

5.12.4. Register of Section 2A establishments

5.12.5. Dak Registers (Enforcement Officer-division wise) (Annexure VI)

5.12.6. Stock Register (Annexure VII)

5.12.7. Establishment Register

Employees Provident Fund Organisation

5.12.8. Attendance Register

5.12.9. Imprest Cash Book

5.12.10. Enforcement Officers Tour Diaries (Annexure XV)

5.12.11. Prosecution Register (Enforcement Officer-division wise)

5.12.12. Recovery Register (Annexure IX)

5.12.13. Register of suggestions and grievances (Annexure X)

Employees Provident Fund Organisation

5.12.14. Register of Writ Petition cases (Annexure XI)

5.12.15. Register of cases with Tribunal (Annexure XII)

5.12.16. Register for Provisional Coverage (Annexure XIII)

5.12.17. Stock file

Employees Provident Fund Organisation

(8) Industrial Disputes Act, 1947.

Employees Provident Fund Organisation

5.13.2.1. The payment of Travelling allowance advance/Travelling allowance and daily

Employees Provident Fund Organisation

5.14. Sources for coverage

Employees Provident Fund Organisation

Employees Provident Fund Organisation

5.14.1.11. Employers Association of kindred establishments like Local Chambers of

5.15. Inspection for Coverage

Employees Provident Fund Organisation

5.16. Documents to be relied upon for Coverage

Employees Provident Fund Organisation

Employees Provident Fund Organisation

Employees Provident Fund Organisation

Nature of establishment Registers/documents suggested for verification

5.17. Voluntary Coverages

Employees Provident Fund Organisation

date specified, as above, subject to acceptance of past accumulation dues towards

5.18. Inspection of covered establishments.

Employees Provident Fund Organisation

5.18.6. Unexempted Establishments