1996 (5) TMI 451

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....ondents : Tara Chandra Sharma, C.V. Subba Rao, M.C. Dhingra, for Respondent 3, Advs. ORDER M.M. PUNCHHI, J. 1. This appeal by special leave is against a limine dismissal of a writ petition preferred by the appellant before the Delhi High Court. 2. The appellant before us is M/s. Rajasthan Prem Krishan Goods Transport Co. (in short hereafter to be referred as 'the goods transport Co....

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....3 persons; 10 of whom compose the 'Goods Transport Company'. Their place of business and address is common, being Behind Fire Brigade, S.P. Mukherjee Marg, Delhi. Their telephone numbers are also common. The management of the two was also common. From this, it was inferred by the Inspectorate functioning under the aforementioned Act that there was unity of ownership, management, supervisio....

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....applicable treating both of them as one. The appellant and the third respondent showed cause. Their main defence was that these entities for the purpose of the Income-tax Act, were being treated separate and that fact should govern the fate to keep these entities separate and singular. The Regional Provident Fund Commissioner, after thorough enquiry, ordered on 31.3.1978, clubbing of the two entit....

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.... employees engaged by the two entities when added together, bring the integrated entities within the grip of the Act; so is the finding. Now, this finding is essentially one of fact or on legitimate inferences drawn from facts. Nothing could be suggested on behalf of the appellant as to why could the Regional Provident Fund Commissioner not pierce the veil and read between the lines within the out....