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Pension Scheme 1971 and 1995 are distinct and no comparative analysis between both the Schemes is proper since 1971 Scheme was mandatory in nature as it became applicable to all employees irrespective of voluntary membership of 1995 Scheme. - The Employees Provident Funds and Miscellaneous Provisions Act, 1952

Under the inherent powers conferred to the court under Rule 6 of Company (Court) Rules, 1959, the Court can correct errors which are payable and visible on the face of record without indulging in deep probe. In the absence of any palpable error in the impugned order, review petition is not maintainable.

-Board of Trustees of EPF Organization vs. Official Liquidator and Others. 2019 (M.P. H.C)

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