Employees' Provident Funds Appellate Tribunal and Term of office are defined under section 7D and 7E of Employees Provident Funds Miscellaneous Provisions Act, 1952. Provisions under Section 7D and & 7E of EPF Act 1952 are :
Section 7D of Employees Provident Funds Miscellaneous Provisions Act, 1952 "Employees' Provident Funds Appellate Tribunal"
(1) The Central Government may, by notification in the Official Gazette, constitute one or more Appellate Tribunals to be known as the Employees" Provident Funds Appellate Tribunal to exercise the powers and discharge the functions conferred on such Tribunal by this Act and every such Tribunal shall have jurisdiction in respect of establishments situated in such area as may be specified in the notification constituting the Tribunal.
(2) A Tribunal shall consist of one person only to be appointed by the Central Government.
(3) A person shall not be qualified for appointment as a Presiding Officer of a Tribunal hereinafter referred to as the Presiding Officer, unless he is, or has been, or is qualified to be, -
(i) a Judge of a High Court; or
(ii) a District Judge.
Section 7E of Employees Provident Funds Miscellaneous Provisions Act, 1952 "Term of office"
The Presiding Officer of a Tribunal shall hold office for a term of five years from the date on which he enters upon his office or until he attains the age of sixty-two years, whichever is earlier.
Section 2A Establishment to include all departments and branches
Section 4 Power to add to Schedule I
Section 5 Employees' Provident Funds Scheme
Section 5AA Executive Committee
Section 5C Board of Trustees to be body corporate
Section 5D Appointment of officers
Section 6A Employees Pension Scheme
Section 6C Employees Deposit-linked Insurance Scheme
Section 6D Laying of Schemes before Parliament
Section 7 Modification of Scheme
Section 7A Determination of moneys due from employers
Section 7B Review of orders passed under Section 7A
Section 7C Determination of escaped amount
Section 7D Employees' Provident Funds Appellate Tribunal
Section 7G Salary and allowances and other terms and conditions of service of Presiding Officer
Section 7H Staff of the Tribunal
Section 7I Appeals to the Tribunal
Section 7J Procedure of Tribunals
Section 7N Finality of orders constituting a Tribunal
Section 7O Deposit of amount due, on filing appeal