Attorney General v. City Carriers Ltd. – sllr 1991 volume 1 page 227

In Attorney General v. City Carriers Limited, the court addressed whether a certificate issued under section 38(2) of the Employees Provident Fund Act constitutes conclusive evidence in proceedings to recover contributions and surcharges. It was held that such a certificate is indeed conclusive, statutorily precluding the Magistrate’s Court from admitting any evidence that challenges its correctness. Defences are limited strictly to proof of payment, dispute over the identity of the defaulter, or questions of court jurisdiction. The precedent upholds the primacy of statutory conclusiveness, directing that recovery proceed under the Criminal Procedure Code. The key takeaway is the statutory limitation on defences available in recovery proceedings under this Act.

Palakidnar J. — The certif