https://www.taxtmi.com/caselaws?id=308538 Provident fund liability arises once the establishment is brought within the Employees' Provident Funds Act and Scheme, and the employer's obligation to contribute is not postponed until a formal demand or discovery by the authorities. The text further states that employees who satisfy the qualifying conditions for membership remain covered for contribution purposes even if they later leave service, leaving individual eligibility disputes to be decided by the competent authority under the scheme. On that basis, the employer's contribution demand for the pre-discovery period and for qualifying former employees was treated as valid. en-us Wed, 30 Sep 1964 00:00:00 +0530 Mon, 03 Jul 2023 18:07:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308538 Provident fund liability arises once the establishment is brought within the Employees' Provident Funds Act and Scheme, and the employer's obligation to contribute is not postponed until a formal demand or discovery by the authorities. The text further states that employees who satisfy the qualifying conditions for membership remain covered for contribution purposes even if they later leave service, leaving individual eligibility disputes to be decided by the competent authority under the scheme. On that basis, the employer's contribution demand for the pre-discovery period and for qualifying former employees was treated as valid. Case-Laws Indian Laws Wed, 30 Sep 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308538