https://www.taxtmi.com/caselaws?id=183064 Proceedings under Section 7A of the Employees' Provident Funds law were held to be vitiated where the inspection reports forming the basis of coverage and clubbing were neither supplied to the employer nor duly proved, because the omission denied a fair opportunity to meet the adverse material and breached natural justice. Clubbing of two establishments under Section 2A requires cogent proved evidence of functional unity, common control, or real interdependence, and cannot rest merely on a common address, common telephone numbers, or some common personnel. On the stated facts, the establishments carried on different businesses with different ownership structures, so clubbing was not justified and the impugned orders were set aside. en-us Tue, 29 Jan 2013 00:00:00 +0530 Fri, 27 May 2016 11:17:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183064 Proceedings under Section 7A of the Employees' Provident Funds law were held to be vitiated where the inspection reports forming the basis of coverage and clubbing were neither supplied to the employer nor duly proved, because the omission denied a fair opportunity to meet the adverse material and breached natural justice. Clubbing of two establishments under Section 2A requires cogent proved evidence of functional unity, common control, or real interdependence, and cannot rest merely on a common address, common telephone numbers, or some common personnel. On the stated facts, the establishments carried on different businesses with different ownership structures, so clubbing was not justified and the impugned orders were set aside. Case-Laws Indian Laws Tue, 29 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183064