https://www.taxtmi.com/caselaws?id=276027 The expression "employing twenty or more persons" in section 1(3)(b) of the Employees' Provident Funds Act was construed in its business context to refer to regular employment in the ordinary course of the establishment's work. Casual or short-term labour engaged only for an abnormal or temporary contingency is not automatically counted toward the statutory threshold, because the Act is directed at establishments with sufficient regularity and financial stability to bear provident fund obligations. A contrary reading would produce unreasonable results and cut across the scheme of the Act. Accordingly, only employment reflecting the establishment's normal business requirements is relevant. en-us Thu, 01 Apr 1971 00:00:00 +0530 Thu, 25 Oct 2018 18:08:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276027 The expression "employing twenty or more persons" in section 1(3)(b) of the Employees' Provident Funds Act was construed in its business context to refer to regular employment in the ordinary course of the establishment's work. Casual or short-term labour engaged only for an abnormal or temporary contingency is not automatically counted toward the statutory threshold, because the Act is directed at establishments with sufficient regularity and financial stability to bear provident fund obligations. A contrary reading would produce unreasonable results and cut across the scheme of the Act. Accordingly, only employment reflecting the establishment's normal business requirements is relevant. Case-Laws Indian Laws Thu, 01 Apr 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276027