In Brief
Three separate legal entities — Shree Vishal Printers Ltd. and two related companies — claimed exemption from mandatory provident fund contributions under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952. The Supreme Court upheld the Regional Provident Fund Commissioner's rejection of their claims, finding that despite separate legal status, the companies functioned as a single integrated operation. The Court applied the functional integrality and general unity of purpose test, rejecting the argument that artificial paper segregation could shield them from provident fund obligations. The appeals were dismissed with costs.
The lawyer headnote and full judgment text are available to registered users.