Ebrahim Currim And Sons vs Regional P.F. Commissioner And Anr. on 4 February, 1993
16. The learned counsel for respondent No. 1 has relied on judgment of High Court of Madras in the case of Messrs P.S.N.S. Ambalavana Chettiar & Co. (P) Ltd., Madras v. Regional Provident Fund Commissioner, Madras, reported in (1970-1-LLJ-296) Mad 194 and in case of A Gangadharan v. Govt. of India reported in (1978-II-LLJ-317). In my opinion both these judgments are clearly distinguishable and do not really assist the learned counsel.