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Judgment Search Results Home  Phrase:employees provident fund  Court:supreme  Year:1997

Dec 11 1997

State Bank of India Vs. C.B. Dhall

  • Decided on : 11-Dec-1997

Court : Supreme Court of India

Reported in : AIR1998SC1500; JT1997(10)SC59; 1998LabIC496; (1999)ILLJ1367SC; 1997(7)SCALE585; (1998)2SCC544; [1997]Supp6SCR416; 1998(1)LC336(SC); (1998)1UPLBEC170

... . services of dhall were taken over by the state bank and the existing services rules, pension fund rules and provident fund rules of the imperial bank of india were adopted by the state bank in respect of these employees. this was under section 7 of the state bank of india act which, in relevant part, ... the age of 60 years. on november 22,1979, he was intimated and given show cause notice as to why bank's contribution to the provident fund should not be forfeited as he was liable to the bank to the extent of rs. 37458/83 and further why sanction to his retirement be ... be paid in future in accordance with the rules.pension will be computed on the basis of full pay during the period of suspension.3. the provident fund (bank's contribution which has been withheld) with interest according to the rules after deducting the admitted sum of rs. 10,000 p.f. and ... state bank dated june 4, 1980 by which it was resolved that 'the sanction to retire you be withheld and the bank's contribution to your provident fund account amounting to rs. 24006-49 be forfeited' which decision was communicated to dhall by letter dated july 16, 1980 of the chief general manager ... is as under :'7. transfer of service of existing officers and employees of the imperial bank to the state bank - (1) every officer or other employee ...

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Feb 21 1997

Kishan G. Majithia Vs. Union of India (UOI) and Ors.

  • Decided on : 21-Feb-1997

Court : Supreme Court of India

Reported in : (1999)ILLJ835SC

... challenged the order dated january 23, 1995 passed by the assistant provident fund commissioner, ranchi. respondent 2 herein, in proceedings under section 7a of the employees' provident funds and miscellaneous provisions act, 1952 (hereinafter referred to as 'the act') relating to determination of the liability for provident fund in respect of the establishment of the appellant for the period ... december 1992 to february 1994. by the said order the assistant provident fund commissioner has determined the liability of ... the workmen employed by the appellant. by the said judgment the high court, after setting aside the order passed by the assistant provident fund commissioner, has remitted the matter to the assistant provident fund commissioner to pass a fresh order after hearing the appellant giving reasons for the conclusions reached by him particularly as regards employment ... for the subsequent period. in the circumstances, we consider it appropriate in the interest of justice that this matter should also be remitted to the assistant provident fund commissioner for consideration along with the matter relating to the earlier period which is being considered by the said officer in pursuance of the order dated may ...

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Sep 30 1997

State Bank of India Vs. A.N. Gupta and Ors.

  • Decided on : 30-Sep-1997

Court : Supreme Court of India

Reported in : JT1997(8)SC336; 1997(6)SCALE303; (1997)8SCC60; [1997]Supp4SCR383; 1998(1)LC28(SC); (1997)3UPLBEC2109

... the central government. as far as the present two appeals are concerned, there has not been any change in the rules and regulations relating to the pension and guarantee fund and the employees provident fund rules.6. to understand the rival contentions, we may note some of the relevant facts in each of the two appeals.7. respondent gupta (in ca no. 2141/80 ... high court in j.k. kulkarni v. state bank of india, have laid down good law.19. coming to rule 20 of the employees' provident fund rule which we have quoted above, this rule will become applicable only if an employee retiring from the service of the bank is under a liability incurred by him to the bank. in that case trustees administering the ... the fund by the employee and the bank which again is to ... to subscribe monthly to the pension section of the fund an amount equal to that contributed by the employee. under rule 7, no employee shall have any right of property in the fund beyond the amount of his contributions to the pension section of the fund with the interest accrued there on. under rule 15 of the employees provident fund rules, similar contributions are to be made to ...

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Nov 27 1997

Union of India and Others Vs. A.S. Amarnath

  • Decided on : 27-Nov-1997

Court : Supreme Court of India

Reported in : [1999(81)FLR27]; JT1998(7)SC206; (1999)ILLJ1365SC; 1999(1)SCALE183; (1998)9SCC724

... earlier with his brother as its partner and thereafter as proprietor and therefore, the infancy benefit could not be claimed by the respondent's concern as per the provisions of employees' provident funds and miscellaneous provisions act, 1952 (hereinafter to be referred to as 'the act'). the respondent's contention before the authorities under the said act was that for the period from ... challenge the judgment and order of the high court of judicature at madras allowing the writ petition filed by the respondent, proprietor of one sarathi dye house, madurai. the regional provident fund commissioner had taken the view that the respondent had continued the business of the erstwhile firm wherein his father was a managing partner after a new firm was established by ...

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May 01 1997

Swadeshi Cotton Mills Co. Ltd. Vs. Commissioner of Income-tax

  • Decided on : 01-May-1997

Court : Supreme Court of India

Reported in : [1998]233ITR199(SC)

... that it will be for the authority under the act to decide with reference to the provisions of the employees' provident funds act, 1952 and the reasons given in the order imposing and quantifying the damages to determine what proportion should be treated as penal and ... [1988]172itr113(ap) , where the court was dealing with the deduction of the amount paid by way of damages under section 14b of the employees' provident funds and miscellaneous provisions act, 1952. it was held that the said amount comprises both the elements of penal levy as well as compensatory payment and ... justified in allowing deduction of the liability of rs. 34,131 incurred by the assessee for the payment of damages under section 14b of the employees' provident funds act, 1952 ?(iii) whether, on the facts and in the circumstances of the case, the tribunal was right in holding that the penalty ... expenditure under section 37(1) of the. act, the assessing authority is required to examine the scheme of the provisions of the relevant statute providing for payment of such impost notwithstanding the nomenclature of the impost as given by the statute, to find out whether it is compensatory or ... interest paid for delayed payment of sales tax under the bombay sales tax act, 1959, and damages paid for delayed payment of contribution under the employees' state insurance act were permissible deduction under section 37(1) of the income tax act, 1961 (hereinafter referred to as 'the act'). this ...

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Jan 08 1997

C.K. Damodaran Nair Vs. Govt of India

  • Decided on : 08-Jan-1997

Court : Supreme Court of India

Reported in : AIR1997SC551; 1997(1)ALD(Cri)508; 1997(1)ALT(Cri)613; 1997CriLJ739; 1997(1)Crimes75(SC); JT1997(2)SC495; RLW1997(1)SC148; 1997(1)SCALE126; (1997)9SCC477; [1997]1SCR107

... the prosecution led evidence through pws 2 and 9 that the appellant and the other accused persons had earlier demanded bribe to exempt their hospital from the operation of the employees provident funds act. since there is no reason to disbelieve their evidence and since their evidence gets amply corroborated by the fact of acceptance of rs. 1,000/- by the ... accepted or obtained from pw 9 a gratification other than legal remuneration; and(iii) the gratification was for exempting the hospital in question from its liability to pay statutory provident fund contributions.10. so far as the other offence is concerned, section 5(1)(d) of the act (now replaced by section 13(1)(d) of the 1988 act ... 9 then went to alakapuri guest house and met a1 and a3. a3 told pws 2 and 9 that the hospital would have to pay rs. 7500/-towards its provident fund contribution but if they were paid rs. 3500/- the hospital could be exempted from such payment. when pw 9 expressed his inability to pay the amount demanded, a1 ... about 10 a.m. pw 9 first went inside the office and met a3. following him pw 3 also went inside the office introducing himself as a telephone employee. a3 asked pw 9 whether he had brought the money. thereupon pw 9 gave a proposal that they would go to a nearby hotel to which a 3 agreed ... orderm. k. mukherjee, j.1. four provident fund inspectors of calicut including the appellant before us were tried by the special judge, ernakulam for offences punishable under section 161 i.p.c. and section 5( ...

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Dec 09 1997

Regional Provident Fund Commissioner and Anr. Vs. Dharamsi Morarji Che ...

  • Decided on : 09-Dec-1997

Court : Supreme Court of India

Reported in : (1998)2SCC446

... run since 1921. the contention of respondent 1 is to the effect that roha factory was an infant industry which was entitled to earn exemption from the operation of the employees' provident funds and miscellaneous provisions act, 1952 (hereinafter referred to as 'the act'). as per section 16(l)(b) of the act the claim for exemption was for three years from the ... separate profit and loss accounts. the said two factories also have separate works managers and plant superintendents. and each factory also has a separate and independent set of workmen or employees who are not as such transferable from one factory to the other. the workers at the roha factory were recruited directly from outside sources. one also does not find any ... separate, distinct and different. the workers of these two factories are also separate. though at the time when the roha factory was established or set up, about 5 or 6 employees of the ambarnath factory were sent to roha factory to take advantage of their expertise and experience and help set up the roha factory, this circumstance by itself has hardly ... order1. in this appeal the regional provident fund commissioner and the union of india have brought in challenge the judgment and order rendered by the learned single judge of the bombay high court in writ petition no. 1129 ...

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Jan 10 1997

State of Rajasthan and anothers etc. Vs. Amrit Lal Gandhi and others e ...

  • Decided on : 10-Jan-1997

Court : Supreme Court of India

Reported in : AIR1997SC782; JT1997(1)SC421; 1997(1)SCALE168; (1997)2SCC342; [1997]1SCR121

... for the introduction of pensionary scheme . in the university. according to this scheme, option was to be given to the university employees to opt either for contributory provident fund or for pension in lieu of the provident fund. draft rules providing for payment of pension were also approved.8. as the proposed scheme had financial implications, the university had to seek the approval ... taking into account the financial impact of giving retrospective operations to the pension regulations. it was decided that employees retiring on or after 1-1-1990 would be able to exercise the option of getting either pension or provident fund. financial impact of making the regulations retrospective can be the sole consideration while fixing a cut-off date. in our opinion ... was to be made applicable. their recommendations were subject to approval the approval was granted by the government, after the state legislature had passed university pension rules and general provident fund rules. the government had stated in its affidavit before the high court that the justification of the cut-off date of 1-1-1990 was 'wholly economic.' it ... writ petition from which civil appeal no. 9718 of 1995 arises.4. in 1962. jodhpur university act, 1962 was promulgated. for the teaching staff of the university contributory provident fund rules were framed and there was no pension scheme which was applicable to them.5. it appears that the university grant commission in 1983 constituted a committee known as mehrotra ...

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Jul 07 1997

K.L. Rathee Vs. Union of India and others

  • Decided on : 07-Jul-1997

Court : Supreme Court of India

Reported in : AIR1997SC2763; JT1997(5)SC698; 1997(4)SCALE384; (1997)6SCC7; [1997]Supp1SCR426; 1997(2)LC103(SC)

... . this court held that that was not the ratio of nakara's case. on retirement of an employee, legal obligation under the provident fund account ended on payment of the provident fund dues of the employee. the rules governing provident fund and contribution to such fund were entirely different from the rules governing pension.12. it was also held in the case of union of india v. all ... the formula for computation of pension made by the memorandum dated 25th may, 1979, average emoluments of the last thirty months of service of the employee provided the basis for calculation of pension. the 1979 memorandum provided that average emoluments must be calculated on the basis of the emoluments received by a government servant during the last ten months of the service. ... kumar v. union of india and ors. : (1991)illj191sc , another constitution bench examined the question whether on the strength of nakara's case, petitioners were entitled to the same provident fund benefits as were given to those who retired subsequent to 31st march, 1979. it was argued on behalf of the petitioner that state's obligation towards pensioners was the same ... must be paid to all persons retiring from government service irrespective of the date of retirement. the contention of the petitioner that there is only one class of government employees for the purpose of calculation of pension cannot be disputed. the constitution bench in nakara's case has clearly laid down that there cannot be any mini classification of ...

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Oct 15 1997

Associate Banks Officers' Association Vs. State Bank of India and Ors. ...

  • Decided on : 15-Oct-1997

Court : Supreme Court of India

Reported in : [1998(79)FLR576]; JT1997(8)SC422; 1997(6)SCALE394; (1998)1SCC428; [1997]Supp4SCR475; 1998(1)LC107(SC); (1997)3UPLBEC2145

... that the terminal benefits in a subsidiary bank are comparable to the terminal benefits in nationalised banks, where also there is an option between pension or contributory provident fund. regarding gratuity, the employees of a nationalised bank are entitled to service gratuity or gratuity as per the payment of gratuity act, whichever is higher, which is the position in the ... briefly at the nature of the grievance in respect of terminal or redral benefits, the employees of the subsidiary banks are entitled to provident fund or pension, and they are also entitled to service gratuity. the employees of the state bank of india are entitled to provident fund and pension. they are also entitled to gratuity under the payment of gratuity act. according ... to the petitioners, the employees of the subsidiary bank should also be given pension in addition to the terminal benefits which they already have ... admissible amounts is different. for home treatment, the subsidiary banks have prescribed ceiling on the amount payable. it is not as if no medical benefits are provided to subsidiary banks' employees. the employees are provided substantial medical benefits, though they are not identical with the medical benefits given by the state bank of india.19. with regard to pay scales, ...

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