https://www.taxtmi.com/article/detailed?id=14188 The document explains that failure to remit Employees' State Insurance contributions deducted from wages is an offence under Section 85(a) and punishable under Section 85(i), and that the statutory term principal employer includes managing agents and any person responsible for supervision and control so that designation alone is immaterial to liability; evidentiary proof of the actor's role and the deductions is central, and courts have discretion under Section 85(i) to impose lesser sentences while administrative mitigation of recovery may also be available. en-us Tue, 22 Apr 2025 08:51:38 +0530 Tue, 22 Apr 2025 08:51:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14188 The document explains that failure to remit Employees' State Insurance contributions deducted from wages is an offence under Section 85(a) and punishable under Section 85(i), and that the statutory term principal employer includes managing agents and any person responsible for supervision and control so that designation alone is immaterial to liability; evidentiary proof of the actor's role and the deductions is central, and courts have discretion under Section 85(i) to impose lesser sentences while administrative mitigation of recovery may also be available. Articles Other Topics Tue, 22 Apr 2025 08:51:38 +0530 https://www.taxtmi.com/article/detailed?id=14188