https://www.taxtmi.com/caselaws?id=276048 Retention of employees' deducted provident fund contributions could prima facie amount to criminal breach of trust under Section 406 IPC, because the sums were collected for deposit and the duty attached to them was breached on the allegations. Defaults in paying contributions and filing returns under the Employees' Provident Fund Scheme were continuing breaches of a continuing duty, so they remained punishable under Paragraph 76(a) and Paragraph 76(c) read with Section 14(2). Application of those penal provisions to continuing defaults did not offend Article 20(1), since the constitutional bar does not protect an ongoing wrong after the penal provision has come into force. en-us Tue, 08 Mar 1960 00:00:00 +0530 Fri, 26 Oct 2018 10:09:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276048 Retention of employees' deducted provident fund contributions could prima facie amount to criminal breach of trust under Section 406 IPC, because the sums were collected for deposit and the duty attached to them was breached on the allegations. Defaults in paying contributions and filing returns under the Employees' Provident Fund Scheme were continuing breaches of a continuing duty, so they remained punishable under Paragraph 76(a) and Paragraph 76(c) read with Section 14(2). Application of those penal provisions to continuing defaults did not offend Article 20(1), since the constitutional bar does not protect an ongoing wrong after the penal provision has come into force. Case-Laws Indian Laws Tue, 08 Mar 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276048