https://www.taxtmi.com/caselaws?id=97655 An official liquidator authorised to run a factory as a going concern is treated as the employer and occupier for provident fund purposes because actual custody and practical control of the undertaking rest with the liquidator, even though the court retains supervisory control in winding up. The statutory liabilities attaching to operation of the factory under the Employees' Provident Funds Act, 1952 and the Scheme therefore apply. However, the contribution obligation does not extend to employees who are outside the Act's coverage, since no statutory liability arises in respect of them. en-us Tue, 19 May 1959 00:00:00 +0530 Tue, 17 Jan 2012 15:58:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97655 An official liquidator authorised to run a factory as a going concern is treated as the employer and occupier for provident fund purposes because actual custody and practical control of the undertaking rest with the liquidator, even though the court retains supervisory control in winding up. The statutory liabilities attaching to operation of the factory under the Employees' Provident Funds Act, 1952 and the Scheme therefore apply. However, the contribution obligation does not extend to employees who are outside the Act's coverage, since no statutory liability arises in respect of them. Case-Laws Companies Law Tue, 19 May 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97655