https://www.taxtmi.com/caselaws?id=281234 The Employees' Provident Funds and Miscellaneous Provisions Act, 1952 and its schemes impose a broad compliance framework on employers and persons having control over an establishment. In prosecutions under Section 14A, liability can extend to a director who is shown by the complaint and Form 5A to have been in charge of and responsible for the conduct of the business, even if he is not the occupier or manager. The Court held that the complaint contained the necessary averments to make out the offence, and that Section 14(1-A) was not applicable to the alleged contravention. en-us Tue, 04 May 1993 00:00:00 +0530 Sat, 08 Jun 2019 13:04:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281234 The Employees' Provident Funds and Miscellaneous Provisions Act, 1952 and its schemes impose a broad compliance framework on employers and persons having control over an establishment. In prosecutions under Section 14A, liability can extend to a director who is shown by the complaint and Form 5A to have been in charge of and responsible for the conduct of the business, even if he is not the occupier or manager. The Court held that the complaint contained the necessary averments to make out the offence, and that Section 14(1-A) was not applicable to the alleged contravention. Case-Laws Indian Laws Tue, 04 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281234