Case Law Details
L. N. Gadodia & Sons & ANR. Vs. Regional Provident Fund Commissioner (Supreme Court of India)- When two establishments are run by the same family under a common management with common work force and with financial integrity, they are expected to be treated as branches of one establishment for the purposes of the Provident Fund Act, the Supreme Court ruled last week.
In this appeal the firm argued that the authorities had clubbed two establishments as one and demanded provident fund contribution from both. It argued that they were in separate business enterprises and registered as separate private limited companies. However, the Delhi high court and the Supreme Court accepted the contention of the PF Commissioner that they were not separate entities. It said that the tests in such cases was whether there was unity of ownership, unity of management and control, unity of finance and unity of labour and unity of functional integrity.
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
SPECIAL LEAVE PETITION (CIVIL) No. 11230 of 2008
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we wish to club our establishment under pf code