This title has been written with an underlying aim in mind – to document critical judicial interpretations relating to the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 in a wide variety of situations. The book annotates the statute section by section from the legal standpoint and offers a systematic exposition of the Act in the form of a narrative, properly arranged under relevant chapters and topical headings. The analytical sub-headings of the chapters, marginal notes and index at the end of the book will serve as excellent aids for easy reference. It traces the legislative history of the Act and fulfils the long-felt need for an introductory study of the Act. The citation of case law is judicious and up-to date. Provisions relating to recovery of provident fund arrears have been dealt with extensively by citing relevant case laws under the Income Tax (Certificate Proceedings) Rules, 1962 and the Civil Procedure Code, 1908. The book will serve as a valuable reference to judges and lawyers dealing with the law of Employees’ Provident Funds. It will also serve as a useful guide to Provident Fund Commissioners, Recovery Officers and other officers of the EPF Organisation working in the field.