Dear All
i would like to inform you that the Hon’ble Supreme Court has given a remarkable judgment on 12.03.2008 relating to payment of Leave Encashment in the Case No. Appeal (civil) 1832 of 2004, Petitioner: Manipal Academy of Higher Education Versus Provident Fund Commissioner
“The appeals deserve to be allowed which we direct. But if
any payment has already been made it can be adjusted for
future liabilities and there shall not be any refund claim since
the fund is running one. There will be no order as to costs.”
The copy of the judgment dated 12.03.2008 is enclosed for ready reference.
On the above said judgment, the Employees Provident Fund Organisation has issued a letter to all the Regional Provident Fund Commissioner to follow the orders of Hon’ble Supreme Court regulating the issues relating to payment of PF and allied dues on Leave Encashment.
In view of Hon’ble Supreme Court judgment dated 12.03.2008, you may not deposit the contribution on Leave Encashment from the date of order.
