M/S New Power Supply,A Partnership ... vs The Deputy Regional Director & Another on 18 September, 2019
(7) Sunder Transport & Anr. Vs. The Regional P.F.
Commissioner [1992 II CLR 977]. In the cited judgment, it is
observed that "not only the composition of the partners but the
number of partners, their shares etc. all are different. The business
of these firms is also not the same. The firms are in existence since
1964 from much before 1975 when the provisions of the Provident
Funds Act were made applicable to the activities undertaken by one
of the firms, namely, Sunder Transport. It is also, therefore, not
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13 jg.fa 347.06.odt
possible to contend that these firms were created as separate and
independent firms to avoid the liability under the Provident Funds
Act. ...."