Section 7B of EPFMA : Section 7B: Review Of Orders Passed Under Section 7A

Explanation using Example

Imagine a scenario where a business owner, Mr. Sharma, receives an order from the Employees' Provident Fund Organization (EPFO) requiring him to pay additional provident fund contributions after an inspection under Section 7A. Mr. Sharma believes the order was incorrect due to a calculation error visible on the record. After discussing with his accountant, he discovers that indeed there was a mistake in the computation of the dues.

Under Section 7B, Mr. Sharma can apply for a review of this order. He submits an application stating that there was an error apparent on the face of the record, which led to the incorrect order. He provides evidence of the correct calculations and requests a review of the EPFO's order.

The officer in charge of the EPFO reviews Mr. Sharma's application and agrees that there was a mistake. Consequently, the officer schedules a hearing, notifying all involved parties to appear and argue their case. After the hearing, the officer decides to revise the order, correcting the provident fund contributions to the accurate amount.

Mr. Sharma is relieved as the review process allowed him to correct the mistake without having to go through a lengthy appeal process. However, he also understands that if his application for review had been rejected, he could not have appealed that rejection but could have appealed the order if it was passed after a review.