Headnote
A) Labour Law - Provident Fund - Exemption for New Establishments - Employees Provident Funds Act, 1952, Section 16(1)(b) - The question arose whether the establishment, originally set up in 1946, became a new establishment upon purchase by the respondent in 1961, thereby entitling it to a fresh three-year exemption under section 16(1)(b). The Magistrate held that the establishment was new and convicted the respondent for non-compliance during the period May 1961 to February 1964. The High Court reversed, treating it as an old establishment. The Supreme Court's decision is not available in the provided text.
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Issue of Consideration
Whether the establishment after purchase by respondent is a new establishment for purposes of exemption under section 16(1)(b) of the Employees Provident Funds Act, 1952, or a continuation of the old establishment set up in 1946.
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Law Points
- Interpretation of 'setting up' of establishment under section 16(1)(b) of Employees Provident Funds Act
- 1952
- change of ownership
- whether transfer results in new establishment
- exemption period of three years from date of setting up
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