27A. Exemption of a class of employees.- (1) The appropriate Government may by order and subject to such conditions as may be specified in the order exempt from the operation of all or any of the provisions of this Scheme any class of employees to whom the Scheme applies: Provided that such class of employees is entitled to benefits in the nature of provident fund, gratuity or old age pension according to the rules of the factory or other establishment and such benefits separately or jointly or on the whole not less favourable than the benefit provided under the Act and this Scheme. (2) Where any class of employees is exempted as aforesaid, the employer shall in respect of such class of employees maintain such account, submit such returns, provide such facilities for inspection, pay such inspection charges and invest provident fund collections in such manner as the Central Government may direct. (3) A class of employees exempted under sub-paragraph (1) or the majority of employees constituting such class may by an application to the Commissioner make a declaration that the class desires to join the Fund and thereupon such class of employees shall become members of the Fund. (4) No class of employees shall be granted exemption or permitted to apply out of exemption more than once on each account. (5) The provisions of this paragraph shall be deemed to have come into force with effect from the 14th of October, 1953. | 
