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1991 (11) TMI 193 - SC - Companies LawScope of section 633 of the Companies Act, 1956 Whether the learned single judge was right in granting relief under section 633 of the Act in respect of offences committed under the Employees' Provident Funds and Miscellaneous Provisions Act of 1952? Held that:- Appeal dismissed. In the case of a company falling under the Explanation to section 14A of the Provident Funds Act which does not come within the purview of the Companies Act, the liability of the persons would be governed only by section 14A(1) and (2) of the Provident Funds Act. They will not be entitled to any relief under section 633. The benefit available under a social welfare legislation, namely, the Employees' Provident Funds Act cannot be defeated in this manner. We may also add that if the interpretation suggested by the appellants is accepted, it would cover not only the existing laws but all legislations to be enacted in future.
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