N.K. JAIN AND OTHERS versus C.K. SHAH AND OTHERS

N.K. JAIN AND OTHERS versus C.K. SHAH AND OTHERS

Sections 14(1A) and 14(2A) of the Act are applicable to exempted establishments if they contravene provisions or conditions of exemption; cancellation of exemption is not the only penalty, and prosecution may proceed under Section 14.

Parties
Appellants: N.K. Jain and Others; Respondents: C.K. Shah and Others
Jurisdiction
India
Judgment Date
26 March 1991
Procedural Posture
Criminal Appeal / Appeal to Supreme Court From Order of the Additional Sessions Judge, Ahmedabad in Criminal Revision Applications No. 356 & 357 of 1978
Outcome
Appeals disposed of; trial to proceed for offences under Sections 14(1A) and 14(2A).
Legal Topics
Employees' Provident Funds and Miscellaneous Provisions Act, 1952, Exemption Under Section 17, Penal Provisions Under Section 14, Interpretation of Statutes
Labour Law Criminal Law Employees' Provident Funds and Miscellaneous Provisions Act, 1952 Exemption Under Section 17 Penal Provisions Under Section 14 Interpretation of Statutes

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Legal principles 3 Authorities cited 23 Party arguments 2
Sign in to unlock

Parties

N.K. Jain and Others

Appellants

C.K. Shah and Others

Respondents

Procedural Posture

Criminal Appeal / Appeal to Supreme Court From Order of the Additional Sessions Judge, Ahmedabad in Criminal Revision Applications No. 356 & 357 of 1978

Legal Issues

  1. 1 Whether criminal proceedings under Section 14 of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 can be initiated against an establishment exempted under Section 17 for contravention of Section 6?
  2. 2 Whether failure by an exempted establishment to pay provident fund contributions to its own trust attracts prosecution or only warrants cancellation of exemption under Section 17(4)?

Ratio Decidendi

Sections 14(1A) and 14(2A) of the Act are applicable to exempted establishments if they contravene provisions or conditions of exemption; cancellation of exemption is not the only penalty, and prosecution may proceed under Section 14.

Court Disposition

Appeals disposed of; trial to proceed for offences under Sections 14(1A) and 14(2A).

Orders

  • Trial court to proceed with trial for the offences punishable under Sections 14(1A) and 14(2A) against the appellants and dispose of the matter in accordance with law.