406/409 IPC
Raj Kumar Makkad
(Querist) 08 February 2010
This query is : Resolved
Respected Experts!
I had seen an authority of Apex Court wherein it was mentioned that if an employer keeps employees provident fund contribution and deduction with him and do not deposit the same with employees fund authorities as per rules of EPF & MP Ac within prescribed time, then he is liable to be punished under sections 406/409 IPC but I could not find tha citation.
Can anyone help me and provide the reference of that citation?
Guest
(Expert) 08 February 2010
sir kindly see
EMPLOYEES STATE INSURANCE CORPORATION
vs
S.C. AGGARWAL AND ORS.
1998 CR.L.J. 4028
SC held that for the purpose of section 405 ipc the word 'employer' did not include the 'director'
see section 2 (e) of Employees Provident Fund Act, 1952.
