Supreme Court · 1996 INSC 701 · Decided 8 July 1996
Regional Provident Fund Commissioner, Jaipur v. M/S. Naraini Udyog and ORS.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 701 · [1996] SUPP. 3 S.C.R. 202
- Case number
- CIVIL APPEAL No. 9490/1996
- Decided
- 8 July 1996
- Bench
- K. RAMASWAMY, G.B. PATTANAIK (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Companies Act
Headnote
Employees Provident Fund and Miscellaneous Provisions Act, 1952 : S. I (3 )(a), 7, 7-A-'Establishment'-Two 1111its belo11ging to members of C Hindu Undivided Family registered independently and separately 1111der the Fact01ies Act and the Sales Tax Act·-Provide11t Fund Commissioner 011 to collllibute the amount u/s. 7-A-High Cowt holdi11g that the two u11its are registered 11nder Companies Act as two different i11dividual identities and both cannot be clubbed together for the pwpose of cont1ibution u/s 7-A-Held, the D Commissioner recorded, as a fact, the functional unity and
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)