https://www.taxtmi.com/caselaws?id=283521 A welfare statute imposing mandatory provident fund compliance was interpreted to create strict liability for default in remitting contributions and filing returns. For an officer in charge of and responsible for the company's business, deemed liability attached under the principal provision without proof of consent, connivance or neglect; that defence was relevant only within the statutory scheme. The offence was also held to be complete on default itself, with mens rea excluded unless the statute expressly required knowledge. On that basis, the acquittal of the company and managing director was set aside, while the acquittal of the factory manager was maintained. en-us Fri, 11 Apr 1958 00:00:00 +0530 Thu, 26 Sep 2019 16:36:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283521 A welfare statute imposing mandatory provident fund compliance was interpreted to create strict liability for default in remitting contributions and filing returns. For an officer in charge of and responsible for the company's business, deemed liability attached under the principal provision without proof of consent, connivance or neglect; that defence was relevant only within the statutory scheme. The offence was also held to be complete on default itself, with mens rea excluded unless the statute expressly required knowledge. On that basis, the acquittal of the company and managing director was set aside, while the acquittal of the factory manager was maintained. Case-Laws Indian Laws Fri, 11 Apr 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283521