Company is employer, not its directors
The Calcutta High Court has ruled that the term ‘employer’ does not include the director of a company. It is the company which is the employer and not its director, either singly or collectively. The judgment in the case, Supreme Paper Mills vs State of West Bengal, was dealing with the criminal liability of the directors when employees’ contribution was not deposited with the provident fund authority. The enforcement officer under the Provident Fund Act filed first information report against the company, its chairman-cum-managing director, two directors and the general manager for breach
The Calcutta High Court has ruled that the term ‘employer’ does not include the director of a company. It is the company which is the employer and not its director, either singly or collectively. The judgment in the case, Supreme Paper Mills vs State of West Bengal, was dealing with the criminal liability of the directors when employees’ contribution was not deposited with the provident fund authority. The enforcement officer under the Provident Fund Act filed first information report against the company, its chairman-cum-managing director, two directors and the general manager for breach