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CMA Intermediate · Business Laws and Ethics · Employees Provident Fund and Miscellaneous Provisions Act, 1952

A notification was issued under the EPF Act, 1952 before the Code on Social Security, 2020 commenced. What is its status after the repeal of that Act?

The notification is deemed issued under the corresponding provisions of the Code and remains in force to the extent it is not contrary to the Code, until the appropriate Government repeals it. This follows from the savings clause in section 164(2)(a) of the Code on Social Security, 2020.

  1. AIt is void from the date of commencement of the Code
  2. BIt is deemed to have been issued under the corresponding provisions of the Code and stays in force to the extent not contrary to the Code, till repealed by the appropriate GovernmentCorrect
  3. CIt continues unchanged for five years regardless of the Code
  4. DIt continues only if re-notified by the Central Board within one year

Explanation

Section 164(2)(a) deems anything done or any notification issued under a repealed enactment to have been done under the corresponding provisions of the Code. It stays in force to the extent not contrary to the Code until repealed by the appropriate Government. Declaring it void or requiring re-notification contradicts this saving.

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