https://www.taxtmi.com/caselaws?id=113364 Under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, liability as "employer" attaches to the person who has statutory control of the establishment, including a manager where the affairs are entrusted to one. Where Form No. 5A expressly named another person as the manager and responsible officer, the directors could not be treated as employers merely by virtue of their office. The complaint therefore did not disclose a basis to prosecute the petitioners under the Act, and the proceedings against them were quashed. en-us Tue, 27 Apr 2010 00:00:00 +0530 Fri, 10 Oct 2014 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113364 Under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, liability as "employer" attaches to the person who has statutory control of the establishment, including a manager where the affairs are entrusted to one. Where Form No. 5A expressly named another person as the manager and responsible officer, the directors could not be treated as employers merely by virtue of their office. The complaint therefore did not disclose a basis to prosecute the petitioners under the Act, and the proceedings against them were quashed. Case-Laws Companies Law Tue, 27 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113364