Our partnership concern was remitting PF to the PF dept. till October 2009 and subsequently the firm was re-constituted and myself and all my brothers/partners started partnership with their own family members. Even I started a re-constituted partnership firm with my wife and children and a dissolution deed was drafted to show effect that the previous concern where I and my brothers were partners is dissolved.
Now EPF commissioner has sent notice and in spite of the enforcement officer coming and inspecting my records has reported to the commissioner that the newly constituted firm is a continuation of the previous firm and asked to pay PF from October 2009 to March 2011.
The records placed before me were totally ignored and the amount in my bank accounts were attached. Now the matter is pending before the Appellate tribunal and coming for final arguments.
Kindly guide me on what materials I should place before the tribunal to show that the new firm has no connection with the old firm and to avail infancy protection for my new firm. I have placed records like letters, bills supplied by the suppliers in my new firm’s name and certificate of registration. I am holding certificate of registration.
Please provide latest madras high court and Supreme Court citations
Thanx a lot in advance.
