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District Board, Through B. Prakash ... vs Kailash Nath Kapoor on 20 March, 1945 cites

Commissioner Of Income Tax, Madras vs B. J. Fletcher. on 24 April, 1935

11. It has been argued on behalf of the plaintiff-respondent, that the District Board was a trustee for the money of the Provident fund, in its hand, and could not appropriate the money or make any use of it unless so authorised by the statute. Reliance has been placed on the case in Commr. of Income-Tax, Madras v. B.J. Fletcher ('37) 24 A.I.R. 1937 P C 261. In my view this case supports the principle propounded by the learned Counsel for the respondent. Section 6(b), Provident Funds Act, Act 19 [XIX] of 1925, gives the employer a power to deduct the whole or any part of the contributions made. It must, however, be remembered that this power has to be exercised strictly in accordance with these provisions. Section 6, Clause (b), so far as it is relevant to our purpose, runs thus:
Madras High Court Cites 12 - Cited by 4 - Full Document
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