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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Supreme Court
Supreme Court Interprets 'Setting Up' of Establishment Under Section 16(1)(b) of Employees Provident Funds Act, 1952, Determining Whether Change of Ownership Creates New Establishment for Exemption Purposes. The Court Clarified the Test for Fresh Exe...
2026-07-28 23:55:20
High Court
Bombay High Court Allows Restoration of RERA Appeals Dismissed for Non-Filing of Hard Copies. Procedural Compliance Must Not Override Substantial Justice Under Section 58 of RERA Act.
2026-07-28 23:55:20
