S.P. Morawaka vs Commissioner General of Labour – CA 152/2015-2018

The case between S.P. Morawaka, Liquidator of Janatha Fertilizer Enterprise Limited, and the Commissioner General of Labour and others addressed whether a liquidator can be held personally liable for unpaid Employees Provident Fund (EPF) contributions following an award issued during the company’s voluntary winding up. It was determined that personal liability cannot be imposed on the liquidator for the company’s EPF default under the Companies Act and the Employees Provident Fund Act. The decision reaffirmed the principle that liquidators, as officers of the court, are only responsible for administering and distributing company assets, not assuming company debts personally. Established precedents, including Latif v. Fernando and East West Research and Design (PVT) LTD. v. Weerakoon, were