https://www.taxtmi.com/caselaws?id=171470 The Supreme Court of India determined that the respondent was not the owner of a coal mine under the Coal Mines Provident Fund and Bonus Schemes Act, 1948. The respondent, initially convicted for violations related to provident fund contributions, was acquitted by the Patna High Court. The Court clarified that ownership of subsidiary works adjacent to a coal mine must belong to the coal mine itself to be considered part of it. The Court upheld the High Court's decision, dismissing the appeal and ruling in favor of the respondent. en-us Mon, 25 Apr 1966 00:00:00 +0530 Tue, 21 Jul 2015 14:08:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171470 The Supreme Court of India determined that the respondent was not the owner of a coal mine under the Coal Mines Provident Fund and Bonus Schemes Act, 1948. The respondent, initially convicted for violations related to provident fund contributions, was acquitted by the Patna High Court. The Court clarified that ownership of subsidiary works adjacent to a coal mine must belong to the coal mine itself to be considered part of it. The Court upheld the High Court's decision, dismissing the appeal and ruling in favor of the respondent. Case-Laws Indian Laws Mon, 25 Apr 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171470