Mudalige Group (Pvt) Ltd. v. Commissioner of Labour – sllr 2003 volume 3 page 359

The case between MUDALIGE GROUP (PVT) LTD. and COMMISSIONER OF LABOUR addressed whether the business of betting on horse racing constitutes “covered employment” under the Employees Provident Fund (EPF) Act. The court held that betting on horse racing does not fall within any statutory exceptions and thus must comply with EPF contribution requirements, reaffirming that fiscal obligations cannot be circumvented by referencing alleged illegal business activities. This decision relied on the EPF Act, its accompanying regulations, and the Betting and Gambling Levy Act, emphasizing that statutory duties regarding employee benefits apply regardless of the legal characterization of underlying business activities, and that such statutory requirements serve overriding public policy interests.

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