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1 - 10 of 12 (0.20 seconds)The Employees' State Insurance Act, 1948
The Factories Act, 1948
Section 75 in The Employees' State Insurance Act, 1948 [Entire Act]
Section 82 in The Employees' State Insurance Act, 1948 [Entire Act]
J.G. Vakharia vs Regional Provident Fund Commissioner on 28 June, 1956
9. The Division Bench of this Court in J.G. Vakharia (supra) considered the case where a silk mill was being run as a partnership concern by a father and son. After the death of the father, the son entered into a partnership with his two major sons. Shortly before the advent of the Employees Provident Funds Act, 1952, the partnership concern closed down the manufacturing business. Subsequent to this agreement, five units were started which were concerned with the manufacturing process which were originally being carried out by the silk mill. Five rent notes were executed in favour of the silk mill by the Petitioner in that matter and his four sons, two of whom were minors. Since the factory licence issued to the silk mill was surrendered separate licences were issued to the five units under the Bombay Industrial Relations Act and the five units were recognised as separate undertakings. According to the Petitioner in that case, there were five separate assessment of these units. While considering the question as to whether the various units run by members of the family could be considered as distinct and independent units or as a subterfuge to avoid the liability of contribution under the Employees Provident Funds Act, 1952, the Court observed thus: