Coeme v. Kularatne and Others – sllr 1995 volume 1 page 063

In Coeme v. Kularatne and others (including Blanka Diamonds (Pvt) Ltd.), the court addressed whether Regulation 2(2)(c) of the Employees’ Provident Fund (EPF) Regulations of 1958 was ultra vires the Employees’ Provident Fund Act, No. 15 of 1958. It was determined that the Minister of Labour’s regulatory power under Section 46 of the Act is confined to the enumerated heads therein and does not include the creation of exemptions inconsistent with the purpose and safeguards of Section 8, which is intended to protect employees’ entitlements. The finding established that Regulation 2(2)(c), which provided an exemption based on alternative foreign provident or pension arrangements, exceeded the Minister’s authority and conflicted with the legislative scheme. Reliance was placed on the express te