L. Ranasinghe and ASC Perera v. The Commissioner of Labour – CA PHC APN 69/2009-2011

In the case between L. Ranasinghe, ASC Perera, 3rd and 4th Respondent Petitioner-Petitioners, directors of Directory Printing and Publishing Co. (Pvt) Ltd, and the Commissioner of Labour, with LDM Dharmaratne, AK de Silva, and DT Dharmaratne as Respondents, the issue concerned director liability under the Employees Provident Fund Act No. 8 of 1971 for unpaid EPF contributions. The central question was whether both present and past directors of a company could be held liable for non-payment of EPF dues corresponding to their periods of directorship, including potential exposure to fines and penalties. The petitioners challenged orders that apportioned liability among directors and contended that only current directors should be held responsible. It was determined that, under the statutory f