Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Indian Laws - Highlights / Catch Notes

Home Highlights May 2024 Year 2024 This

Constitutional validity of para 83 of the EPF Scheme and para ...


Court Invalidates Discriminatory Pension Provisions for International Workers, Upholds Equality Clause Rights.

May 11, 2024

Case Laws     Indian Laws     HC

Constitutional validity of para 83 of the EPF Scheme and para 43A of the Pension Scheme - international workers - Discrimination - Grievance of the petitioners is that, under para 83 of the EPF Scheme, “international workers” are covered under the Act and Scheme, irrespective of their salary drawn by them. - The High Court observed that provisions treated international workers differently from domestic workers without a sufficient justification, thus violating the equality clause of the Constitution. - The classification of workers under these paras did not have a rational relation to the objectives of the EPF & MP Act, which aims to provide social security to workers in lower income brackets, not to impose burdens on high-earning international workers. - Consequently, the High Court held the provisions as unconstitutional. They were struck down as they were found to be discriminatory, arbitrary, and ultra vires (beyond the powers of the Act)

View Source

 


 

You may also like:

  1. The High Court addressed the issue of extending stay beyond 365 days by ITAT under the third proviso to Section 254(2A) with the 2008 Finance Act amendment. The...

  2. The High Court upheld the constitutional validity of the Chhattisgarh Sthaniya Kshetra me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (Local Body Tax or Entry Tax Act),...

  3. Money Laundering - Jurisdiction of lower court - If the ED wants to invoke the provisions of the PMLA to discern the offence under Section 3 of the PMLA, the designated...

  4. Provisional attachment order under Money Laundering Act challenged for being beyond 180 days. Court held that period from 15th March 2020 till 28th February 2022 must be...

  5. The ITAT allowed the assessee's appeal, holding that contributions made to the unrecognized provident fund and unapproved pension fund were eligible for deduction under...

  6. Government proposes to launch mega pension yojana 'Pradhan Mantri Shram-Yogi Maandhan' for unorganised sector workers with monthly income upto rs. 15,000; 10 Crore...

  7. The High Court held that the provisions of Section 144B read with Section 151A, which mandate a faceless assessment mechanism, are applicable to cases involving central...

  8. Disciplinary proceeding against the govt officer - Punishment of withholding of 10% of monthly pension for a period of three years - misconduct - failure to maintain...

  9. Deduction u/s 80-IB - condition of employment of ten or more workers – Casual or contractual worker are workers. - HC

  10. Interest on Delayed Refund of Input Tax Credit - Proviso to Section 56 specified increased interest rates for refunds arising from orders of adjudicating or appellate...

  11. Supply or not - Transitional provisions - Section 141 of the CGST Act, 2017 - The transfer of machines & moulds (being capital goods), from the premises of the...

  12. Captive Consumption - Benefit of exemption - Since the appellant has got their goods manufactured/yarn dyed from job worker; in these circumstances, the job worker is...

  13. Denial of cenvat credit - inputs and capital goods sent to job-worker for further processing and the inputs sent directly to job-workers for further processing - with...

  14. HC set aside rejection order dated 30.10.2024 concerning DTVSV Form-1 application involving interest charges under Sections 234A, 234B, and 234C. Following precedents...

  15. National Pension Scheme (NPS) contributions made by an employer were disallowed by the Assessing Officer on the grounds that the remittances were made beyond the...

 

Quick Updates:Latest Updates