law: Employee's Provident Funds Miscellaneous Provisions Act, 1952
  2. Definitions
  In this Act, unless the context otherwise
  
  requires,
  (a) "appropriate government" means-
  (i) in relation to an
  
  establishment belonging to, or under the control of, the Central Government or
  
  in relation to an establishment connected with a railway company, a major port,
  
  a mine or an oilfield or a controlled industry, or in relation to an
  
  establishment having departments or branches in more than one State], the
  
  Central Government; and
  (ii) in relation to
  
  any other establishment, the State Government;
  (aa) "authorized officer" means the
  
  Central Provident Fund Commissioner, Additional Central Provident Fund
  
  Commissioner, Deputy Provident Fund Commissioner, Regional Provident Fund
  
  Commissioner or such other officer as may be authorized by the Central
  
  Government, by notification in the Official Gazette];
  (b) "basic wages" means all emoluments
  
  which are earned by an employee while on duty or on leave or on holidays with
  
  wages in either case] in accordance with the terms of the contract of
  
  employment and which are paid or payable in cash to him, but does not include:
  (i) the cash value of
  
  any food concession;
  (ii) any dearness
  
  allowance (that is to say, all cash payments by whatever name called paid to an
  
  employee on account of a rise in the cost of living), house-rent allowance, overtime
  
  allowance, bonus, commission or any other similar allowance payable to the
  
  employee in respect of his employment or of work done in such employment;
  (iii) any presents
  
  made by the employer;
  (c) "contribution" means a
  
  contribution payable in respect of a member under a scheme [or the contribution
  
  payable in respect of an employee to whom the Insurance Scheme applies] ;
  (d) "controlled industry" means any
  
  industry the control of which by the Union has been declared by a Central Act
  
  to be expedient in the public interest;
  (e) "employer" means:
  (i) in relation to an
  
  establishment which is a factory, the owner or occupier of the factory,
  
  including the agent of such owner or occupier, the legal representative of a
  
  deceased owner or occupier and, where a person has been named as a manager of
  
  the factory under clause (f) of sub-section (1) of section 7 of the Factories
  
  Act, 1948, the person so named; and
  (ii) in relation to
  
  any other establishment, the person who, or the authority which, has the ultimate
  
  control over the affairs of the establishment, and where the said affairs are
  
  entrusted to a manager, managing director or managing agent, such manager,
  
  managing director or managing agent];
  (f) "employee" means any person who
  
  is employed for wages in any kind of work, manual or otherwise, in or in
  
  connection with the work of [an establishment], and who gets his wages directly
  
  or indirectly from the employer, [and includes any person
  (i) employed by or
  
  through a contractor in or in connection with the work of the establishment;
  (ii) engaged as an
  
  apprentice, not being an apprentice engaged under the Apprentices Act, 1961, or
  
  under the standing orders of the establishment];
  (ff)"exempted employee" means an
  
  employee to whom a Scheme or the Insurance Scheme, as the case may be,] would,
  
  but for the exemption granted under  section 17, have applied;
  (fff) "exempted [establishment]"
  
  means [an establishment] in respect of which an exemption has been granted
  
  under section 17 from the operation of all [or any of the provisions of any
  
  Scheme or the Insurance Scheme, as the case may be], whether such exemption has
  
  been granted to the 16[establishment] as such or to any person or
  
  class of persons employed therein];
  (g) "factory" means any premises, including
  
  the precincts thereof, in any part of which a manufacturing process is being
  
  carried on or is ordinarily so carried on, whether with the aid of power or
  
  without she aid of power;
  (gg) ***
  (ggg) *** ]
  (h) "Fund" means the provident fund established
  
  under a Scheme;
  (i) "industry" means any industry
  
  specified in Schedule I, and includes any other industry added to the Schedule
  
  by notification under section 4;
  (ia) "Insurance Fund" means the
  
  Deposit-linked Insurance Fund established under sub-section (2) of section 6C;
  (ib) "Insurance Scheme" means the
  
  Employees' Deposit-linked Insurance Scheme framed under sub-section (1) of
  
  section 6C];
  (ic)] "manufacture" or
  
  "manufacturing process" means any process for making, altering,
  
  repairing, ornamenting, finishing, packing, oiling, washing, cleaning, breaking
  
  up, demolishing, or otherwise treating or adapting any article or substance
  
  with a view to its use, sale, transport, delivery or disposal] ;
  (j) "member" means a member of the
  
  fund;
  (k) "occupier of a factory" means
  
  the person who has ultimate control over the affairs of the factory, and, where
  
  the said affairs are entrusted to a managing agent, such agent shall be deemed
  
  to be the occupier of the factory;
  (kA) "Pension Fund" means the
  
  Employees' Pension Fund established under sub-section (2) of section 6A;
  (kB) "Pension Scheme" means the
  
  Employees' Pension Scheme framed under sub-section (1) of section 6A; ]
  (ka) "prescribed" means prescribed
  
  by rules made under this Act;
  (kb) "Recovery Officer" means any
  
  officer of the Central Government, State Government or the Board of Trustees
  
  constituted under section 5A, who may be authorized by the Central Government,
  
  by notification in the Official Gazette, to exercise the powers of a Recovery
  
  Officer under this Act] ;
  (l) "scheme" means the Employees'
  
  Provident Fund Scheme framed under section 5];
  (ll) "superannuation", in relation
  
  to an employee who is the member of the Pension Scheme, means the attainment,
  
  by the said employee, of the age of fifty-eight years".]
  (m) "Tribunal" means the Employees'
  
  Provident Funds Appellate Tribunal constituted under section 7D].