https://www.taxtmi.com/caselaws?id=105142 A company in pure liquidation, whose business has ceased and whose units have remained closed for years, is not a running establishment for contribution purposes. The Provident Funds Act applies to an establishment engaged in industrial activity, and the statutory concept of employer does not extend to an official liquidator where the company is no longer a going concern and the process has moved to sale and distribution of assets. On those facts, no liability arose to deduct workers' share, make contributions, or deposit amounts under the Provident Funds Act, and the same reasoning was applied to the Employees' State Insurance Act. en-us Wed, 23 Dec 1998 00:00:00 +0530 Fri, 02 Mar 2012 16:37:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105142 A company in pure liquidation, whose business has ceased and whose units have remained closed for years, is not a running establishment for contribution purposes. The Provident Funds Act applies to an establishment engaged in industrial activity, and the statutory concept of employer does not extend to an official liquidator where the company is no longer a going concern and the process has moved to sale and distribution of assets. On those facts, no liability arose to deduct workers' share, make contributions, or deposit amounts under the Provident Funds Act, and the same reasoning was applied to the Employees' State Insurance Act. Case-Laws Companies Law Wed, 23 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105142