DAYAWATHI
V.
 EDIRISINGHE AND 4 OTHERS

SUPREME COURT
S.N. SILVA.C.J.
SHIRANEE THILAKAWARDANE,J.AND
SRIPAVAN.J.
S.C.(F.R.)NO.241/2008
MAY 4th, 2009.

Employees Provident Fund Act No. 15 of 1958-Section 17- The Principal provision which sets out the procedure for the recovery of E.P.F. Contributions - Section 38(1) - If recovery under Section 17 is for whatever reason, impracticable or inexpedient, recovery can be made under Section 38(1) and 38(2) - Section 34 - Offences under E.P.F. Act - Section 37 -punishment for offences - Section 40 - Where an offence under the Act is committed by a body of persons Directors of a company can be brought to the Magistrate's Court for the prosecution of an offence under the Employee's Provident Fund Act.

The petitioner was a Director of a company and she was 61 years old and mother of four children. While the petitioner was at home on that particular day, three police officers arrived with a warrant issued by the Magistrate of Colombo for her arrest on the basis that she had defaulted the payment of E.P.F. dues. She had produced a photo-copy of a receipt for payment of E.P.F. amounting to Rs.29,850/ - to the Magistrates'