Latest Expert Exchange Queries
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Service Tax | Sales Tax | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Indirect Tax | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing
 
 
 
 
Popular Search: form 3cd :: list of goods taxed at 4% :: VAT RATES :: cpt :: due date for vat payment :: ACCOUNTING STANDARD :: articles on VAT and GST in India :: empanelment :: VAT Audit :: TDS :: Central Excise rule to resale the machines to a new company :: TAX RATES - GOODS TAXABLE @ 4% :: ACCOUNTING STANDARDS :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: ARTICLES ON INPUT TAX CREDIT IN VAT
 
 
News Headlines »
 New board for indirect taxes to become operational from June 1
  9 changes that came into effect from April 1
 First time filing income tax? Here's all you need to know about Form 16 and Form 26AS
 New Opening Financial Controller Chartered Accountant (Manufacturing Plant) A Leading Company
 Income Tax Filing 2017: All you want to know about the single page ITR form SAHAJ
 How to benefit from investments in tax saving mutual funds
 60 per cent of income tax notices on fishy cash deposits returned
 All about income tax return form Sahaj
 Why seeing Form 26AS is a must before filing tax return and how to access it
 No tax on notice period pay cut
 Interpretation Of Central Goods And Services Tax (Cgst) Act (Part-1)

`Not submitting details under EPF Act is not non-application of mind'
November, 23rd 2006
An employer could not refuse to comply with statutory mandate to pay contribution by employees as also their share.

The Madras High Court has held that non-submission of details about previous convictions of an employer under the Employees Provident Funds Act could not be construed as "non-application of mind" by the authority empowered to sanction prosecution of the said employer under Section 14A(2) of the Act.

Dismissing a writ petition by Alacrity Foundations Ltd, Chennai, challenging the order dated June 23, 2004 of the Regional Provident Fund Commissioner, Royapettah, Chennai, according sanction to prosecute a company, its Chairman and Vice-Chairman for the alleged offence, Mr Justice K. Chandru said that in the present case, no attack was made on the complaint.

Stating that the petitioner had not made out any case and they had to stand trial and prove their innocence there, the Judge said that an employer could not refuse to comply with statutory mandate to pay contribution by employees as also their share, which was by way of social security.

If this object was taken note of, then the Court dealing with writ petitions seeking to quash prosecution would have to act slowly.

In fact, the question with reference to power to quash criminal proceedings under Section 482 of Code of Criminal Procedure had come up before the Apex Court in several matters.

Even while exercising power under Article 226 of the Constitution to quash criminal proceedings, this Court could have only limited discretion. In the light of binding precedents of the Supreme Court and High Courts, the writ petition filed and same shall stand dismissed, the Judge held.

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2017 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Binarysoft Technologies - Privacy Policy

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions