SANJAY BABUBHAI SHAH Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) Rule. Rule made returnable forthwith.

(2.) Heard both the counsel.

(3.) The question that arise for consideration in this petition is whether, Chairman of a company can be said to be an employer within the meaning of Explanation 2 to Section 405 read with Section 406 Indian Penal Code so as to make him liable for prosecution under Section 406 Indian Penal Code for non-deposit with the Provident Fund Authorities of the provident fund dues deducted from the employees salary.