IPC Provisions Apply if Provident Fund Deductions Aren’t Deposited: Karnataka HC

Swapna & Anr. Vs State of Karnataka & Anr. (Karnataka High Court) In the case Swapna & Anr. Vs State of Karnataka & Anr., the Karnataka High Court deliberated on criminal proceedings initiated under Sections 406 and 409 of the Indian Penal Code (IPC) against the trustees of a charitable trust running educational institutions. The case stemmed from allegations of non-deposit of employee provident fund (EPF) contributions, which were purportedly deducted from employee wages but not transferred to the EPF authority. The petitioners challenged the proceedings on grounds that no ded...