Employees Provident Funds and Miscellaneous Provisions Act, 1952

2011 SCCL.COM 650(Case No: Special Leave Petition (Civil) No. 11230 of 2008)
M/s. L.N. Gadodia & Sons & another Petitioners versus Regional Provident Fund Commissioner Respondent(s)
Date of Decision(mm/dd/yy): 9/26/2011.
Judge(s): Hon'ble Mr. Justice J.M. Panchal and Hon'ble Mr. Justice H.L. Gokhale.
Subject Index: Employees Provident Funds and Miscellaneous Provisions Act, 1952 — whether the respondent erred in clubbing the two appellant concerns for the purposes of applying the provisions of the Act, 1952 — to consider — the Directors of the two petitioner companies belong to the same family. The Managing Director is common. The two senior officers i.e Commercial Manager and Technical Manager are common. The Enforcement Officer noticed that the employees of the two companies were being swapped. Both of them have same registered address and common telephone numbers and a common gram number — the Supreme Court held that there is an integrity of management, finance and the workforce in the two private limited companies, therefore, the Provident Fund Commissioner was justified in drawing the inference of integrity of finance, management and workforce in the two petitioners on the basis of the material on record — petition dismissed — no costs.