Warehousing Corporation Act, 1962

The Punjab State Warehousing Corporation filed a private criminal complaint under Sections 406 and 409 of the IPC alleging a shortage of rice entrusted to the respondents. The trial court had earlier exempted the complainant from personal appearance, but later dismissed the complaint in default on the ground that the c…

The Assistant Provident Fund Commissioner issued a notice under Section 7A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, demanding that the Uttar Pradesh State Warehousing Corporation pay EPF contributions for 159 workers who performed loading and unloading in its godowns through contractors…

The Central Warehousing Corporation (CWC), a statutory corporation, had sub‑leased 34 acres of land to operate a warehouse, which later became part of a Special Economic Zone (SEZ) notified by the Ministry of Commerce and Industry. CWC sought de‑notification of the land and, after a series of negotiations, accepted a s…

The Orissa State Warehousing Corporation, a statutory body under the Warehousing Corporation Act, 1962, earned interest on fixed deposits placed with banks. The Income‑Tax Officer added this interest to its total income, holding that it was not covered by the exemption in section 10(29) of the Income Tax Act, 1961. The…