M/S. RAJASTHAN PREM KRISHAN GOODSTRANSPORT CO. vs REGIONAL PROVIDENT FUND COMMISSIONERNEW DELHI AND OTHERS

The Supreme Court upheld the decision of the Regional Provident Fund Commissioner to treat M/s. Rajasthan Prem Krishan Goods Transport Co. and M/s. Rajasthan Prem Krishan Transport Co. as a single entity under The Provident Funds Act, 1925. The Court found that there was a unity of ownership, management, and purpose, justifying the application of the Act to both entities. The appeal against the dismissal of the writ petition was rejected, affirming the lower court's ruling.