HARISH F SHAH Vs. EMPLOYEES PROVIDENT FUND ORGANIZATION

JUDGEMENT

(1.) In this Appeal, the appellant - original petitioner seeks to challenge the judgment and order dated 23rd July 2010 passed by the learned Single Judge, whereby the learned Single Judge rejected the petition confirming the arrest warrant issued against the appellant - petitioner under Section 8B (b) of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (for short, 'the EPF Act').

(2.) Facts relevant for the purpose of deciding this Appeal can be summarised as under : -

(3.) The principal contention before the learned Single Judge was that the Authority should have resorted to attachment and sale of the movable or immovable properties of Dairy Den Limited and only thereafter the arrest warrant could have been issued, if necessary. The second contention before the learned Single Judge was that the appellant herein as a Director of the Company cannot be held liable as the Director would not be covered under the definition of the term "employer" as defined under Section 2(e) of the EPF Act.