The Karnataka Tax on Profession, Trades, Callings and Employments (Amendment) Act, 2023

KARNATAKA LEGISLATIVE ASSEMBLY

FIFTEENTH LEGISLATIVE ASSEMBLY

FIFTEENTH SESSION

THE KARNATAKA TAX ON PROFESSION, TRADES, CALLINGS AND EMPLOYMENTS (AMENDMENT) BILL, 2023

(LA Bill No. 06 of 2023)

A Bill further to amend the Karnataka Tax on Profession, Trades, Callings and Employments Act, 1976.
Whereas, it is expedient to amend the Karnataka Tax on Profession, Trades, Callings and Employments Act, 1976 (Karnataka Act 35 of 1976), for the purposes hereinafter appearing;

Be it enacted by Karnataka State Legislature in the Seventy-fourth year of the Republic of India as follows.-

1. Short title and commencement.- 

(1) This Act may be called the Karnataka Tax on Profession, Trades, Callings and Employments (Amendment) Act, 2023. 

 (2) Save as otherwise provided, the provisions of this Act shall come into force with effect from the 1st day of April, 2023.

2. Amendment of section 2.-In the Karnataka Tax on Profession, Trades, Callings and Employments Act, 1976 (Karnataka Act 35 of 1976) (hereinafter referred to as the Principal Act), in section 2,-

(i) after clause (a), the following clauses shall be inserted, namely:- 

“(aa) “agent” means a person who acts on behalf of another person in the course or furtherance of business;

(ab) “assessment” for the purposes of this Act, means determination of tax liability under this Act and includes self assessment, reassessment and best judgment assessment;”; and 

(ii) in clause (h), in the explanation after the words “Every branch of a”, the words and punctuation mark “proprietary concern”, shall be inserted.

3. Amendment of section 9.- 

In section 9 of the Principal Act, in sub-section (2), for the words “not exceeding one and half times”, the words “equal to one hundred per cent of” shall be substituted.

4. Amendment of section 10.

In section 10 of the Principal Act, in sub-section (6), for the figure and symbol “2%”, the words “one and a half per cent”, shall be substituted.

5. Amendment of section 11.-

In section 11 of the Principal Act, in sub-section (2), for the words “one and a quarter per cent”, the words “one and a half per cent”, shall be substituted.

6 Amendment of section 12.-

In section 12 of the Principal Act,- 

(i) the words and punctuation mark “, without reasonable cause”, shall be omitted; and
(ii) for the words “not exceeding fifty percent”, the words “equal to ten percent”, shall be substituted.

7. Substitution of Schedule.- For Schedule of the Principal Act and the Explanations I to V thereunder, the following Schedule and Explanations shall be substituted, namely:- 

“SCHEDULE
[See section 3(2)]
Rates of Tax onPprofessions, Trades, Callings and Employments
Sr. No.	Class of Persons	Rate of tax
1	Salary or wage earners whose salary or wage or both, as the case may be, for a month is Rs. 25,000-00 and above	Rs. 200.00 per month
2	Persons registered or liable to be registered under the Karnataka Goods and Services Tax Act, 2017	Rs. 2,500.00 per annum
3	Self-employed persons engaged in Professions, Trades, Callings and Employments, with a standing in profession for more than 2 years, including Legal practitioners, Consultants, Agents, Chartered Accountants and Actuaries, Engineers, Health care professionals, Estate Agents or Brokers, Beauty parlours, dry cleaners and interior decorators, Journalists and Advertisement agencies, providing entertainment using Dish Antenna Cable TV, Computer Institutes selling time, Computer Training Institutes / Driving Institutes / Technical Training Institutes, Astrologers, Astropalmists, Numerologists, Vaastu consultants and Faith healers.	Rs. 2,500.00 per annum
4	Horse owners and the trainers, Jockeys, Directors, Actors and Actresses (Excluding Junior Artists), Owners of Oil Pumps and Service stations, gas stations, electric charging stations, Owners of Nursing homes, Hospitals, Diagnostic centres, Clinical laboratories and X-ray clinics, other than those run by the Central Government, State Government and local bodies, Owners of Gymnasium and Fitness centres.	Rs. 2,500.00 per annum
5	Educational Institutions and Tutorial Colleges or Institutes other than those run by the Central Government, State Government and local bodies.	Rs. 2,500.00 per annum
6	Employers of establishments defined under the Karnataka Shops and Commercial Establishments Act,1961, employing more than five employees.	Rs. 2,500.00 per annum
7	Licensed dealers of liquors, Money lenders licensed under the Karnataka Money Lenders’ Act, 1961,Individuals or institutions conducting chit funds	Rs. 2,500.00 per annum
8	Owners of transport vehicles(other than auto Explanation- For the purposes of this entry Goods Transport Agency or GTA means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. rickshaws) run on their own or through others under permits granted under the Motor Vehicles Act, 1988 (Central Act 59 of 1988); Goods transport agencies (GTA) and Transport contractors including forwarding and clearing agents.	Rs. 2,500.00 per annum
	Explanation- For the purposes of this entry Goods Transport Agency or GTA means any person whoprovides service in relation to transport of goods by road and issues consignment note, by whatever name called.	Rs. 2,500.00 per annum
9	Co-operative Societies registered under the Karnataka Co-operative Societies Act,1959 (Karnataka Act 11 of 1959) and engaged in any profession, trade or calling.	Rs. 2,500.00 per annum
10	Companies registered under the Companies Act, 2013 (Central Act 18 of 2013) and engaged in any profession, trade or calling; Banking companies as defined in the Banking Regulations Act, 1949 (Central Act 10 of 1949) Explanation.- For the purpose of this entry, ‘banking companies’ shall include any bank whose operations are governed by the provisions of the Banking Regulation Act,1949 (Central Act 10 of 1949)	Rs. 2,500.00 per annum
11	Persons other than those mentioned in any of the preceding entries who are engaged in any profession, trade, calling or employment and who are paying tax under the Income Tax Act, 1961 (Central Act 43 of 1961)	Rs. 2,500.00 per annum
12	Persons other than those mentioned in any of the preceding entries who are engaged in any profession, trade, calling or employment with a minimum of two years of standing and who are not exempted by Notification issued by the State Government from time to time.	Rs. 2,500-00 per annum

Explanation I.– Notwithstanding anything in this Schedule, where a person is covered by more than one entry in the Schedule, tax is payable under any one of such entries.

Explanation II.– For the purposes of determining the liability of tax, in terms of Serial No. 4 in this Schedule, the higher number of workers and / or employees at any time during the year shall be reckoned as the basis.

Explanation III.– For the purposes of this Schedule where any asset or business is held on lease by a lessee, such lessee shall be deemed to be the person liable under the Act.

Explanation IV.– No tax shall be levied under this Act on any partner of a firm which is engaged in any profession, trade or calling if the tax is paid by such firm.

Explanation V.– Notwithstanding anything contained in the Schedule, every additional place of a person enumerated in any item of the Schedule shall be deemed to be a separate person for the purpose of levy of Profession tax specified in the Schedule and nothing in this explanation shall be applicable in case of additional places of business which are exclusively used as godown for storing goods.”

STATEMENT OF OBJECTS AND REASONS

The Karnataka Tax on Profession, Trades, Callings and Employments Act, 1976 was enacted to make a provision for the levy and collection of tax on Professions, Trades, Callings and Employments by the Government of Karnataka.

However, after implementing the GST Act, certain difficulties were faced. In order to overcome the difficulties, it is proposed to amend the Karnataka Tax on Profession, Trades, Callings and Employments Act, 1976 (Karnataka Act No. 35 of 1976).

In the Budget speech for the year 2023-2024, in para 443, it is proposed the Karnataka Tax on Profession, Trades, Callings and Employments (Amendment) Bill, 2023, inter alia, provides for the following, namely:-

(1) to insert new clause (aa) after clause (a) in section 2, so as to provide for a definition for the term “agent” to mean a person acting on behalf of another person in the course or furtherance of business.

It further seeks to insert new clause (ab) after clause (aa) in section 2, so as to provide for a definition for the term “assessment” for the purposes of this Act, to mean determination of tax liability under this Act and includes self-assessment, reassessment and best judgment assessment.

It further seeks to amend clause (h)in section 2, in the explanation to also include a proprietary concern to be deemed person to remove ambiguity in levying tax in case of a proprietary concern.

(2) Seeks to amend sub-section (2) of section 9,so as to reduce penalty where the escape from the assessment was due to wilful non-disclosure of information or attempt at evading the tax by the employer or the person from one and a half time the tax to equal to one hundred percent of the tax in line with GST Act.

(3) Seeks to amend sub-section (6) of section 10, so as to reduce interest rate where default is committed in payment of tax so deducted by a person making deduction from two percent per month to one and a half percent per month in line with the GST Act.

(4) Seeks to amend sub-section (2) of section 11 so as to increase the interest rate where any employer fails to deduct the tax at the time of payment of the salary or wage, or after deducting fails to pay the tax from one and a quarter percent per month to one and a half percent per month in line with the GST Act.

(5) Seeks to amend section 12 so as to reduce the penalty for non-payment of tax by a registered employer within the required time from an amount not exceeding fifty percent to a fixed amount of ten percent whether or not a reasonable cause is present.

(6) To substitute the Schedule to suit the present circumstances in the light of implementation of GST and also to rationalise the tax payable. Further the explanations are also substituted to remove ambiguity.

Hence, the Bill.

FINANCIAL MEMORANDUM

There is no extra expenditure involved in the proposed Legislative measure.

Basavaraj Bommai

Chief Minister

M.K. VISHALAKSHI

Secretary

Karnataka Legislative Assembly

ANNEXURE

EXTRACT FROM THE KARNATAKA TAX ON PROFESSION, TRADES, CALLINGS AND EMPLOYMENT ACT, 1976 (KARNATAKA ACT 35 OF 1976) 

2. Definitions.- In this Act, unless the context otherwise requires,-

(h) "person" means any person who is engaged in any profession, trade, calling or employment in the State of Karnataka and includes a Hindu Undivided Family, firm, company, corporation or other corporate body, any society, club or association, so engaged but does not include any person who earns wages on a casual basis;

Explanation.- Every branch of a firm, company, corporation or other corporate body, any society, club or association shall be deemed to be a person.

9. Assessment of escaped tax.-

(2) In making an assessment under sub-section (1), the assessing authority, if it is satisfied that the escape from assessment was due to willful non-disclosure of information or attempt at evading the tax by the employer or the person direct such employer or the person to pay, in addition to the tax assessed under sub-section (1), a penalty not exceeding one and half times the tax so assessed:

Provided that no penalty under this sub-section shall be imposed unless the employer or the person affected has had a reasonable opportunity of showing cause against such imposition.

10. Payment of Tax and filing of return by enrolled persons and deduction of tax in the case of certain enrolled persons.-

(6) If default is committed in the payment of tax deducted beyond ten days after the period specified under sub-section (5), such person shall be liable to pay interest at 2% of the amount of tax due for each month or part thereof for a period for which the tax remains unpaid.

11. Consequences of failure to deduct or to pay tax.-

(2) Without prejudice to the provisions of sub-section (1) if an employer referred to in sub-section (1) does not deduct the tax at the time of payment of the salary or wage, or after deducting fails to pay the tax as required by or under this Act, he shall be liable to pay simple interest at one and a quarter per cent of the amount of the tax due for each month or part thereof for the period for which the tax remains unpaid.

12. Penalty for non-payment of tax.- If an enrolled person or a registered employer fails, without reasonable cause, to make payment of any amount of tax within the required time or date as specified in the notice of demand the assessing authority may, after giving him a reasonable opportunity of making representation, impose upon him a penalty not exceeding fifty per cent of the amount of tax due. This penalty shall be in addition to the interest payable under sub-section (2) or (3) of section 11.

[SCHEDULE]
[See Section 3(2)]
Sr. No.	Class of Persons	Rate of tax
1	Salary or wage earners whose salary or wage or both, as the case may be, for a month is,- (a) 1[ (X X X)] 1 (b) 2 [(X X X)] 2 (c) 2 [(X X X)] 2 (d) 3 [(X X X)] 3 (e) Rs.15,000 and above	1[(X X X)] 1 2 [(X X X)] 2 2 [(X X X)] 2 3 [(X X X)] 3 Rs.200 per month
2	Legal practitioners including Solicitors and Notaries Public:- (a) in the Bangalore Urban Agglomeration where standing in the profession is- (i) less than 10 years (ii) 10 years or more but less than 20 years (iii) 20 years or more (b) in any other area in the State is- (i) less than 10 years (ii) 10 years or more but less than 20 years (iii) 20 years or more	Nil Rs.1500 per annum Rs.2500 per annum Nil Rs.1000 per annum Rs.1500 per annum]
3	Technical and Professional Consultants other than those mentioned elsewhere in the Schedule but including plumbing and Tax consultants:- (a) in the Bangalore Urban Agglomeration where standing in the profession is- (i) less than 2 years (ii) 2 years or more but less than 5 years (iii) 5 years or more but less than 10 years (iv) 10 years or more (b) in any other area in the State is- (i) less than 2 years (ii) 2 years or more but less than 10 years (iii) 10 years or more	Nil Rs.1000 per annum Rs.1500 per annum Rs.2500 per annum Nil Rs.1000 per annum Rs.1500 per annum
4	(i) Chief Agents, Principal Agents, Special Agents, Insurance Agents and Surveyors or Loss Assessors registered or licensed under the Insurance Act, 1938 (Central Act IV of 1938) whose annual income is not less than [Rs.1,20,000]	Rs.1500 per annum
	(ii) Pigmy Agents or UTI Agents whose annual income is not less than [Rs.1,20,000] Explanation: For the purpose of this item income shall be deemed to be the commission or any other remuneration by whatever name called, earned by the person as such Chief Agent, Principal Agent, Special Agent, Insurance Agent, Survey or Loss Assessor or Pigmy Agents or UTI Agents.	Rs. 1000 per annum
5	Chartered Accountants and Actuaries where the standing in the profession is,- (i) Less than 2 years (ii) Not less than 2 years but less than 5 years (iii) 5 years or more
6	Medical Practitioners, including Medical Consultants (other than practitioners of Ayurvedic, Homeopathic and Unani Systems of medicines), Dentists, Radiologists, Pathologists and persons engaged in other similar professions or callings of a para-medical nature:-
	(a) in the Bangalore Urban Agglomeration where standing in the profession is- (i) Less than 2 years (ii) 2 years or more but less than 5 years (iii) 5 years or more (b) in any other area in the State- (i) Less than 2 years (ii) 2 years or more but less than 5 years (iii) 5 years or more but less than 10 years (iv) 10 years or more	Nil Rs.1000 per annum Rs.2500 per annum Nil Rs.1000 per annum Rs.1500 per annum Rs.2500 per annum
	Engineers, RCC Consultants, Architects and Management Consultants- (a) in the Bangalore Urban Agglomeration where standing in the profession is- (i) Less than 2 years (ii) 2 years or more but less than 5 years (iii) 5 years or more (b) in any other area in the State- (i) Less than 2 years (ii) 2 years or more but less than 10 years (iii) 10 years or more	Nil Rs.1000 per annum Rs.2500 per annum Nil Rs.1000 per annum Rs.1500 per annum
8	Members of Stock-Exchanges recognized under the Security Contracts (Regulation) Act, 1956	Rs.2500 per annum
9	Estate agents or brokers, (i) in Bangalore Urban Agglomeration, (ii) in any other area in the State (a) Income tax payees (b) Other than (a) above	Estate agents or brokers, (i) in Bangalore Urban Agglomeration, (ii) in any other area in the State (a) Income tax payees (b) Other than (a) above
10	Contractors executing works contract as defined under the Karnataka Goods and Services Tax Act, 2017 where the total consideration in relation to the supply of goods or services or both in a year is Rs. 20 lakhs and above.	Rs. 2500 per annum]
11	(i) Race horse owners and trainers licensed by the turf clubs. (ii) Jockeys licensed by the turf clubs / race clubs- (a) in case of Apprentice Jockeys (b) other than (a) above (iii) Bookmakers licensed by turf clubs	Rs. 2500 per annum Rs. 1000 per annum Rs. 2500 per annum Rs. 2500 per annum
12	Self-employed persons in the motion picture industries as follows: (a) Directors, Actors and Actresses (excluding Junior Artists), Playback Singers, recordists, editors (i) Income tax payees (ii) other than (i) above (b) Cameramen and still photographers	Rs. 2500 per annum Rs. 1500 per annum Rs. 900 per annum

Explanation I. - Notwithstanding anything in this Schedule, where a person is covered by more than one entry in the Schedule the highest rate of tax specified under any of those entries shall be applicable in his case.

Explanation II.- For purposes of determining the liability and the rate of tax in terms of Serial Number 15 in this Schedule, the higher number of workers and / or employees and / or employees at any time during the year shall be reckoned as the basis.

Explanation III.- For the purposes of Serial No. 16 of this Schedule where the oil pump or service station is held on lease by a lessee, such lessee shall be deemed to be the person liable under the Act.

Explanation IV.- No tax shall be levied under this Act on any firm except when it is engaged in any profession, trade or calling specified in Serial Numbers 2 (a) (iii), 3 (a) (iv), 5 (iii), 6 (a) (iii), 6 (b) (iv), 7 (a) (iii), 8, 8 (i), 10(iv), 11 (i), 11 (ii) (b), 11 (iii), 13 (d), 15 (iv), 16, 17, 18 (ii), 19 (i), (b), 21, 22, 27(b), 29 (a), 29 (b) (i), 31, 32(b), 34, 37, 40, 41(a), 42, 43, 44, 45, 46(d), 47, 49(b), 51(a),52,53,54,55,56,60,61,62, 64,66,69(i),70(i),71(i),72(i) and 73 of the Schedule.

Explanation V. - No tax shall be levied under this Act on any partner of a firm, which is engaged in any profession, trade or calling specified in Explanation IV above.

XX The Karnataka Tax on Profession, Trades, Callings and Employments (Amendment) Act, 2023 XX

EPS-95 - Higher Pension Circular dated 29 December 2022

सत्यमेव जयते

ईपीएफओ, मुख्य कार्यालय

श्रम एवं रोज़गार मंत्रालय, भारत सरकार

भविष्य निधि भवन, 14, भीकाजी कामा प्लेस, नई दिल्ली 110066

EPFO, HEAD OFFICE

MINISTRY OF LABOUR & EMPLOYMENT,

GOVERNMENT OF INDIA

BHAVISHYA NIDHI BHAWAN, 14,

BHIKALI CAMA PLACE, NEW DELHI 110066

www.epfindia.gov.in

मृत महोत्सव 

No. Pension/2022/54877/15149 

To, 

All Addl. CPFCs, Zonal Offices. 

All RPFCs / OICS, Regional Offices.

 

Date: 29 DEC 2022 

Sub: Instructions in compliance of orders contained in Para 44 (ix) read with Para 44 (v) & (vi) of Hon'ble Supreme Court judgement dated 04.11.2022 in the matter of Special Leave Petition (C) Nos. 8658-8659 of 2019. 

Madam/Sir, 

The above matter was referred to the Central Government for issuing directions. The Central Government vide letter dated 22.12.2022 has directed that requisite action may be taken by EPFO to implement the directions contained in para 44 (ix) of the judgment dated 04.11.2022 of the Hon'ble Supreme Court within the stipulated timelines. Government has further directed that adequate publicity may be made to the decisions taken by EPFO to implement the said directions.

2. Accordingly, the field offices are directed to implement the directions contained in para 44 (ix) of the judgment dated 04.11.2022 of the Hon'ble Supreme Court within the stipulated timeline and to ensure adequate publicity of the decisions taken by EPFO to implement the said directions.

3. As may be seen, the Hon'ble Supreme Court has pronounced judgement dated 04.11.2022 in the matter of Special Leave Petition (C) Nos. 8658-8659 of 2019. The relevant directions of the court with respect to above-mentioned subject are as follows.

"44 (v) The employees who had retired prior to 1st September 2014 without exercising any option under paragraph 11(3) of the pre- amendment scheme have already exited from the membership thereof. They would not be entitled to the benefit of this judgment. 

44 (vi) The employees who have retired before 1st September 2014 upon exercising option under paragraph 11(3) of the 1995 scheme shall be covered by the provisions of the paragraph 11(3) of the pension scheme as it stood prior to the amendment of 2014. 

44 (ix) We agree with the view taken by the Division Bench in the case of R.C. Gupta (supra) so far as interpretation of the proviso to paragraph 11(3) (pre-amendment) pension scheme is concerned. The fund authorities shall implement the directives contained in the said judgment within a period of eight weeks, subject to our directions contained earlier in this paragraph."

 

4. In this context, factual position as narrated in R.C. Gupta & ors etc. vs Regional Provident Fund Commissioner, Employees' Provident Funds Organisation & ors etc. dated 04.10.2016 is as follows: - 

4.1 Paragraph 4 of the above judgement states: 

"The appellant-employees on the eve of their retirement i.e. sometime in the year 2005 took the plea that the proviso brought in by the amendment of 1996 was not within their knowledge and, therefore, they may be given the benefit thereof, particularly, when the employer's contribution under the Act has been on actual salary and not on the basis of ceiling limit of either Rs.5,000/- or 6,500/- per month, as the case may be. This plea was negatived by the Provident Fund Authority on the ground that the proviso visualized a cut-off date for exercise of option, namely, the date of commencement of Scheme or from the date the salary exceeded the ceiling amount of Rs.5,000/- or 6,500/- per month, as may be. As the request of the appellant- employees was subsequent to either of the said dates, the same cannot be acceded to. 

4.2 Relevant portion of Paragraph 8 of the above judgement states: 

“...The said dates are not cut off dates to determine the eligibility of employer employee to indicate their option under the proviso to clause 11(3) of the pension scheme". 

4.3 Relevant portion of Paragraph 10 of the above judgement states:

"...If both the employer and the employee opt for deposit against the actual salary and not the ceiling amount, the exercise of the option under paragraph 26 of the provident fund scheme is inevitable. Exercise of the option under paragraph 26(6) is a necessary precursor to the exercise of the option to the Clause under 11(3). Exercise of such option, therefore, would not foreclose the exercise of a further option under Clause 11(3) of the pension scheme unless the circumstances warranting such foreclosure are clearly indicated". 

5. Accordingly, the direction of the Hon'ble Supreme Court in R.C. Gupta judgement pertains to such employees who contributed on higher wages under paragraph 26(6) of EPF Scheme, and had further exercised their option under the proviso to erstwhile para 11 (3) prior to their retirement, but their option request under the proviso to paragraph 11(3) was explicitly denied by concerned office of the RPFC and /or contribution on higher salary was refunded / diverted back to provident fund accounts. 

6. The following pensioners may apply digitally/ online at www.epfindia.gov.in for validating their options, if any, by the concerned Regional Office: 

i. the pensioners who as employees had contributed under paragraph 26(6) of EPF Scheme on salary exceeding the prevalent wage ceiling of Rs 5000/- or 6500/-; and 

ii. exercised joint option under the proviso to Para 11(3) of the pre-amendment 

scheme while being members of EPS,95; and 

iii. their exercise of such option was declined by PF authorities, 

7. The way such pensioners would apply to the concerned Regional Office is as follows: 

i. The request will be made in such form and manner, as may be specified by the 

Commissioner. 

ii. The application form for validation will contain the disclaimer as ordered in the 

aforesaid government notification. 

iii. In case of shares requiring adjustment from Provident Fund to Pension Fund and if any, re-deposit to the fund, the explicit consent of the pensioner will be given in the application form. 

iv. In case of transfer of funds from exempted provident fund trust to pension fund of EPFO, an undertaking of the trustee shall be submitted. The undertaking shall be to the effect that due contribution along with interest-upto the date of payment, will be deposited within the specified period. 

v. The method of deposit of such funds will follow through subsequent circulars. 

vi. Aforesaid application form must contain the following specified documents for 

evidence and for further processing: - 

a. Proof of joint option under Para 26(6) of the EPF Scheme duly verified by the 

employer; and 

b. Proof of joint option under the proviso to erstwhile Para 11(3) duly verified by 

the employer; and 

c. Proof of remittance in Provident Fund on higher wages exceeding the prevalent 

wage ceiling of 5000/6500; and 

d. Proof of remittance in Pension Fund on higher wages exceeding the prevalent 

wage ceiling of 5000/6500, if any; and 

e. Written refusal of APFC or any other higher authority of EPFO to such requests 

/ remittance. 

8. The above application forms when received in the specified time period will be dealt with in the following manner by Regional PF Commissioner: 

i. A facility-will be provided for which URL will be informed shortly. Once received, the Regional PF Commissioner shall put up adequate notice and banners on the noticeboard for wider public information. 

ii. Each application will be registered and digitally logged. The receipt number will 

be provided to the applicant. 

iii. The application will land into employer's login whose verification with e-sign will 

be essential for further processing. 

iv. RPFC will cause each application to be converted into e-file, as far as possible. 

v. The concerning dealing assistant will examine the papers including the note on receipt of due amount in the Pension Fund, and mark the case to Section Supervisor/Account Officer. 

vi. The concerning SS / AO will mark out any discrepancies and send it with the rule position to APFC / RPFC-II who after due examination will put the case to Officer-in charge of RO. 

vii. The OIC shall examine each case of pension on higher salary and dispose it by passing a speaking order that shall be intimated to the applicant through e-mail/post. Efforts will be made to intimate them through telephone/SMS. 

9. Officer in-Charge of the concerned Regional office will send a weekly monitoring report to the respective Zonal Office. The monitoring format will be specified by the ACC-HQ Pension. Zonal office will also report the aggregate position of the zones weekly to the Pension Division at Head Office. 

10. Any grievance by the applicant can be registered on EPFIGMS after submission of his request form and payment of due contribution, if any. The registration of such grievances shall be under specified category of higher pension with reference to the Supreme Court Judgment dated 04.11.2022. All such grievances shall be addressed and disposed of at the level of Nominated Officer. Grievances will be monitored by the Officer in-Charge of Regional Office and Zonal Office. 

11. These directions are issued in compliance of the judgement dated 04.11.2022 of Hon'ble Supreme Court and notification of the MoL&E for immediate implementation. 

12. This circular is being issued in supersession of all earlier instructions issued on this subject. 

[This issues with the approval of CPFC.] 

Yours faithfully, 

(Animesh Mishra) 

Addl. Central P.F. Commissioner (Pension) 

Copy to: - 

1. PS to Secretary to the Government of India, Ministry of Labour and Employment. 

2. Under Secretary to the Government of India, Ministry of Labour and Employment with reference to letter No. R-15011/03/2022- SS-II dated 22.12.2022. 

3. PS to CPFC. 

4. All ACCs HQ and ACCS at H.O for information & necessary action. Further for online applications, URL may please be informed to field offices by ISD. 

5. Rajbhasha section for providing Version in Hindi. 

Rappear faarcerstell Grievance Resolution Portal |

 www.epfigms.gov.in/ 

OSOCIALEPFO