https://www.taxtmi.com/caselaws?id=110172 Under the Payment of Wages Act, 1936, liability to pay wages is cast on the employer and, where the Act so provides, on the manager or other person made responsible under the statute. Directors are not personally liable merely because they control the company, and their personal assets cannot be proceeded against unless the Act expressly or by necessary implication fastens such liability on them. A liability concept from the Factories Act could not be imported to enlarge responsibility under the Payment of Wages Act. The statutory obligation therefore remained confined to the company and the persons specifically named by the Act. en-us Mon, 26 Sep 2005 00:00:00 +0530 Fri, 22 Sep 2017 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110172 Under the Payment of Wages Act, 1936, liability to pay wages is cast on the employer and, where the Act so provides, on the manager or other person made responsible under the statute. Directors are not personally liable merely because they control the company, and their personal assets cannot be proceeded against unless the Act expressly or by necessary implication fastens such liability on them. A liability concept from the Factories Act could not be imported to enlarge responsibility under the Payment of Wages Act. The statutory obligation therefore remained confined to the company and the persons specifically named by the Act. Case-Laws Companies Law Mon, 26 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110172