Section 72

require any person who derives income from any trade, business or profession, or from any other source as he may prescribe, to contribute to the Fund;

declare any type of payment or remuneration paid or payable by any employer to his employee under a contract of service or apprenticeship, as wages, if the

Minister is satisfied that, having regard to the nature or purpose of such payment or remuneration or any other relevant fact, it ought in the circumstances to be treated as wages for the purposes of this Act; or

declare any person or class of persons employed, engaged or contracted with to carry out work in any occupation in

Employees Provident Fund 87

any agricultural or industrial undertaking, constructional work, trade, business or place of work as an employee or employees and the person who employs, involves or contracts with each of the person or class of persons above-mentioned, shall be deemed to be an employer and such employer and employee shall be deemed to have made a contract of service with each other and the

Minister may determine any payment received by the person above-mentioned to be wages for the purpose of this Act, and thereafter this Act shall apply to such person, employer or employee, as the case may be, subject to any modification as the

Minister may prescribe.

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