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

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