Regional Provident Fund Commissioner v. M/S Ranbro Brakes India Ltd. And ANR
! "
#!$%&'() * "+
,# - '-..%%*/#-,#/
0%'% 12% #3#4%-#5.-*0#,#.,#5#'*%$ 1/#6#/
%7-%
!"#$% %$&!"'( "
// 7%!$#7#7%.#(3#8-%/9'-,.:
3!-/ 7%:
) ///9'-,.%/'-37-/,%:
%& 1 9#(;,#*-$#* !/7
1 ;#9'7#*-$#* !%7- "
<<<<< %$&!)*+ /$/#,/7%87%/--#- "
=
"" >?' @)A* 8/3( / .7(%B - '- 77#3'#*8/>!%/C/3'#DA.#--3#$4/ .#/
'/(#%%%%/#3(E"FG>$'%! %A /7#%/#3-$-#77#3!/#'/( 7#$/$#%*!#,8/$//'/(%/#-$-/.##%7 #8
/$%/#/3'#/#%#77$#-/!#$% #-/,#7%3$#'%#%7/7%%! ##,#7/) !/
.7(%B - '-;$/.*"=+ *-#.#,%$#3$- /#% 3!'/%'3.-/#/3'#/#%8,(9$-/7#!/ #77##%%%%/#3(E"FG47,8/!#$/#/ 8#%#!#$#-!!$'(#-/%#3%/.8#%%$4-'%(#-/ 7%%!/;$8'-#77(!/7'7%!$3'* $'-,
6;-'%*.'$/%%*,#'(
/#/#-/#-$'%!/7#%#-#77#%- /7#734
/$#%7#%/(# "
#-/ %#.%7-, #-9'-$#%$/
/ %-, !!$ ! / .7(%B - '- 77#3'#/.7',-->?' @)A/#%.#-- 3#$4/.#/
'/(3(.,/#'/(#%%%%/ #3(E"FG /$%/#/7%%!;$
!/ ;$4-'%#.7#%>;7$# %%A$8'-#77(#-* /!* / 3'# $'- . / #3( / #.-- 7%%$#'%- ##) >%'7#A
/##%.#(*/-!/ %-, !!$%'7/-* /8* / #'/(* 8/ #%%%%, / #3(* 8'- #4 $%-#/#.--#-'#.-- 7%%! ##) !/ .7(%B - '-;$/.*"=+ #-8'-3%8#(-3(/ -$%$#-/.7',--.,/#3(E"FG / %7--'%(8'-#%3#3(#%#/7%%'77 !/$#%#$$-#$8/#8
%?7$-/#/
'/(8'--$-/.#
, #%?7-'%(#%7%%3*7!#3(8/#7-!!./%#! %%',$/7#%$$-*.'$/%%*#$$-#$8/#8
/87%#-%-%7%-!
!-.,&/ )%$+ *0 !"'(