The Supreme Court of India heard appeals regarding whether the Modified Assured Career Progression (MACP) scheme should apply from January 1, 2006 or September 1, 2008 for personnel below officer rank in the armed forces. The Court held that MACP is part of the pay structure, as it affects grade pay and pension. The government resolution implementing the 6th Central Pay Commission recommendations clearly stated the revised pay structure would apply from January 1, 2006. Therefore, the Court concluded MACP should apply from January 1, 2006, not September 1, 2008 as a later administrative instruction stated. The appeals were disposed of, finding no merit in the Union of India's arguments.
How you can get a higher pension from EPFO beyond ceiling limit?Amitava Nag
The document summarizes the provisions around obtaining full pension benefits from the Employees' Pension Scheme 1995. Key points:
1. The scheme originally limited maximum pensionable salary but later allowed option for higher contributions on joint request.
2. Recent court rulings have overturned amendments capping contributions, allowing joint requests to be based on actual salary rather than caps.
3. A joint request form is provided for employees and employers to opt into higher contributions from the scheme's inception in 1995.
Biocon vs income tax on esop (Discounted ESOPs Are Not Taxable)NextBigWhat
The document discusses the question of whether discount on issue of employee stock options is allowable as a deduction in computing income under the head profits and gains of business. It summarizes the facts of the case pertaining to the assessment year 2003-2004, where the assessee company Biocon Limited claimed a deduction of Rs. 3.38 crore representing discount under its ESOP 2000 plan. The authorities below did not accept the deduction claim, holding that deduction can only be allowed for actual expenditure and not notional expenditure. The Special Bench of the Income Tax Appellate Tribunal has been constituted to decide this question of law.
Dr Mohan R Bolla Law Lectures -Family pension scheme 1971 Mohanrao Dr. Bolla
1. The document discusses the Family Pension Scheme 1971 and the Employees' Pension Fund. It outlines the provisions around employer and government contributions to the pension fund.
2. It states that 8.33% of an employee's pay will be remitted by the employer to the pension fund each month, and the government will contribute 1.16% of pay. Contributions are calculated to the nearest rupee.
3. The assets of the previous Family Pension Scheme 1971 were transferred to the new Employees' Pension Fund.
The document discusses increasing dearness allowances for employees covered under the Minimum Wages Act effective April 1, 2009, with rates varying by industry. It also provides deadlines for annual returns and payments for Employees' Provident Fund, Employment Exchange, ESI, and Professional Tax. Finally, it presents the Payment of Gratuity (Amendment) Bill, 2009 which aims to widen the definition of "employee" under the Payment of Gratuity Act to extend gratuity benefits to teachers retroactively from April 3, 1997.
The document summarizes key aspects of pay commissions in India and demands of employees for the 7th Pay Commission. It discusses that pay commissions are established periodically to review salaries of government employees. It then outlines highlights of the first 6 pay commissions and some important recommendations and financial impacts of the 7th Pay Commission. Finally, it lists numerous demands from employee associations regarding pay scales, allowances, benefits, pension, and other service matters for consideration in the 7th Pay Commission.
Key Takeaways:
- Facts of the case
- Issues and Orders of the case
- Contention of the parties
- Observations by Honourable Supreme Court
- Conclusions
1) The document discusses a case referred to the Central Administrative Tribunal's Full Bench regarding the seniority rules for officers of the Indian Revenue Service (Income Tax).
2) It discusses the relevant rules regarding the determination of seniority between direct recruits and promotees on a 1:1 ratio through a rota system.
3) The applicants have challenged the respondents' practice of treating a civil list as the seniority list and not issuing an actual seniority list in accordance with the rules.
For more details, please visit us at: https://www.youtube.com/@AanandLawReporter1976
This video deals with an important judgment titled "THE EMPLOYEES PROVIDENT FUND ORGANISATION & ANR. ETC. vs. SUNIL KUMAR B. & ORS. ETC.” pronounced on 4th Nov 2022 and in this judgment, the Supreme Court has held that the provisions contained in the Employees' Pension (Amendment) Scheme 2014 are legal and valid (EPF Pension Case (2022)). To know more about it, please watch the video fully...
Labour Law
THE EMPLOYEES PROVIDENT FUND ORGANISATION & ANR. ETC. vs. SUNIL KUMAR B. & ORS. ETC.
https://main.sci.gov.in/supremecourt/2019/9610/9610_2019_13_1501_39472_Judgement_04-Nov-2022.pdf
The video content is created by Michael Anand. I (BA., BL) who is the owner of this YouTube Channel titled "Aanand Law Reporter". He has 5 years' experience in Content Management at MLJ (Madras Law Journal) and LLJ (Labour Law Journal) which belong to Lexis Nexis and 2 years' experience at Thomson Reuters...
Thanks for watching the video. I request you to like, share, comment on it, and don't forget to subscribe to our channel...
How you can get a higher pension from EPFO beyond ceiling limit?Amitava Nag
The document summarizes the provisions around obtaining full pension benefits from the Employees' Pension Scheme 1995. Key points:
1. The scheme originally limited maximum pensionable salary but later allowed option for higher contributions on joint request.
2. Recent court rulings have overturned amendments capping contributions, allowing joint requests to be based on actual salary rather than caps.
3. A joint request form is provided for employees and employers to opt into higher contributions from the scheme's inception in 1995.
Biocon vs income tax on esop (Discounted ESOPs Are Not Taxable)NextBigWhat
The document discusses the question of whether discount on issue of employee stock options is allowable as a deduction in computing income under the head profits and gains of business. It summarizes the facts of the case pertaining to the assessment year 2003-2004, where the assessee company Biocon Limited claimed a deduction of Rs. 3.38 crore representing discount under its ESOP 2000 plan. The authorities below did not accept the deduction claim, holding that deduction can only be allowed for actual expenditure and not notional expenditure. The Special Bench of the Income Tax Appellate Tribunal has been constituted to decide this question of law.
Dr Mohan R Bolla Law Lectures -Family pension scheme 1971 Mohanrao Dr. Bolla
1. The document discusses the Family Pension Scheme 1971 and the Employees' Pension Fund. It outlines the provisions around employer and government contributions to the pension fund.
2. It states that 8.33% of an employee's pay will be remitted by the employer to the pension fund each month, and the government will contribute 1.16% of pay. Contributions are calculated to the nearest rupee.
3. The assets of the previous Family Pension Scheme 1971 were transferred to the new Employees' Pension Fund.
The document discusses increasing dearness allowances for employees covered under the Minimum Wages Act effective April 1, 2009, with rates varying by industry. It also provides deadlines for annual returns and payments for Employees' Provident Fund, Employment Exchange, ESI, and Professional Tax. Finally, it presents the Payment of Gratuity (Amendment) Bill, 2009 which aims to widen the definition of "employee" under the Payment of Gratuity Act to extend gratuity benefits to teachers retroactively from April 3, 1997.
The document summarizes key aspects of pay commissions in India and demands of employees for the 7th Pay Commission. It discusses that pay commissions are established periodically to review salaries of government employees. It then outlines highlights of the first 6 pay commissions and some important recommendations and financial impacts of the 7th Pay Commission. Finally, it lists numerous demands from employee associations regarding pay scales, allowances, benefits, pension, and other service matters for consideration in the 7th Pay Commission.
Key Takeaways:
- Facts of the case
- Issues and Orders of the case
- Contention of the parties
- Observations by Honourable Supreme Court
- Conclusions
1) The document discusses a case referred to the Central Administrative Tribunal's Full Bench regarding the seniority rules for officers of the Indian Revenue Service (Income Tax).
2) It discusses the relevant rules regarding the determination of seniority between direct recruits and promotees on a 1:1 ratio through a rota system.
3) The applicants have challenged the respondents' practice of treating a civil list as the seniority list and not issuing an actual seniority list in accordance with the rules.
For more details, please visit us at: https://www.youtube.com/@AanandLawReporter1976
This video deals with an important judgment titled "THE EMPLOYEES PROVIDENT FUND ORGANISATION & ANR. ETC. vs. SUNIL KUMAR B. & ORS. ETC.” pronounced on 4th Nov 2022 and in this judgment, the Supreme Court has held that the provisions contained in the Employees' Pension (Amendment) Scheme 2014 are legal and valid (EPF Pension Case (2022)). To know more about it, please watch the video fully...
Labour Law
THE EMPLOYEES PROVIDENT FUND ORGANISATION & ANR. ETC. vs. SUNIL KUMAR B. & ORS. ETC.
https://main.sci.gov.in/supremecourt/2019/9610/9610_2019_13_1501_39472_Judgement_04-Nov-2022.pdf
The video content is created by Michael Anand. I (BA., BL) who is the owner of this YouTube Channel titled "Aanand Law Reporter". He has 5 years' experience in Content Management at MLJ (Madras Law Journal) and LLJ (Labour Law Journal) which belong to Lexis Nexis and 2 years' experience at Thomson Reuters...
Thanks for watching the video. I request you to like, share, comment on it, and don't forget to subscribe to our channel...
This document summarizes two consolidated petitions before the Supreme Court of the Philippines regarding allowances and benefits granted to GSIS (Government Service Insurance System) employees.
1) COA (Commission on Audit) disallowed increases to certain GSIS employee allowances and benefits after 1989, citing laws that integrated most allowances into standardized salary rates. GSIS challenged these disallowances.
2) Some retired GSIS employees also challenged deductions from their retirement benefits that corresponded to disallowed allowances they had received. GSIS insisted the deductions were valid while the retirees argued otherwise.
The Supreme Court consolidated the two cases to determine the authority of GSIS and COA regarding public employee compensation.
The Payment of Wages Act regulates the payment of wages to workers in certain industries. It requires wages to be paid regularly and prohibits unauthorized deductions. The Act defines wages and applies to factories, railways, and other establishments. It specifies rules for fixing wage periods, timely payment of wages including upon termination, and permissible deductions such as for fines and loans. Employers must maintain registers with details of workers, work, wages paid, and deductions made. The Act aims to ensure proper and prompt payment of wages to workers.
This document summarizes two consolidated petitions before the Supreme Court regarding Commission on Audit (COA) disallowances of certain allowances and benefits granted by the Government Service Insurance System (GSIS) to its employees. The COA disallowed increases to allowances after 1989, citing limits under the Salary Standardization Law. GSIS challenged these disallowances. The Court had to determine the scope of the GSIS Board of Trustees' authority to grant compensation and whether COA disallowances could be deducted from employee retirement benefits.
The Industrial Employment (Standing Orders) Act 1946JFM Lohith Shetty
The document summarizes key aspects of The Industrial Employment (Standing Orders) Act, 1946 in India.
The Act requires employers in industrial establishments with 100+ workers to submit draft standing orders to Certifying Officers covering matters like work hours, leave, termination, and misconduct. Certifying Officers review the draft orders and certify them if provisions cover required matters and conform to the Act. Certified standing orders must be posted and can be modified after 6 months. The Act establishes penalties for non-compliance and gives enforcement authorities civil court powers. It does not apply to certain government-regulated industries and establishments.
This document is a court judgment from the High Court of Judicature for Rajasthan regarding a writ petition filed by a prisoner, Indrajeet Singh, against the State of Rajasthan. The prisoner argued that the wages paid to prisoners for work had not been revised since 2015, while minimum wages for other employees had been revised several times. The court ruled that the State was obligated to periodically revise prisoner wages based on Supreme Court precedent. It directed the State to form a committee to recommend revised wages within 2 months and determine interim wages within 4 weeks, revising prisoner wages within 4 weeks of the committee's recommendations. The State was ordered to submit a compliance report within 3 months.
The Supreme Court of India heard an appeal challenging a High Court judgment regarding the seniority of officers promoted to the post of Assistant Consolidation Officers (ACOs) versus those directly recruited to the same post in 1997-1998. The High Court had upheld the promoted officers' claim that seniority must be determined by applying the rota system from the 1991 Rules, with promotees and direct recruits placed in cyclic order. The appellant argued direct recruits appointed in August 1997 should be senior to promotees appointed in December 1997. The Supreme Court considered the relevant service rules to determine whether the High Court correctly applied the rota system to this recruitment period.
SHORTFALL IN NOTICE PAY TO A TERMINATED EMPLOYEE, GUILTY OF DELINQUENCY JUSTI...ADP India
The document provides a compliance calendar and important legal judgements for February 2015. It summarizes remittance due dates for professional tax, labour welfare funds, ESI, and PF. It also outlines key rulings related to contractual appointments amounting to unfair labour practice, gratuity payment timelines, performance allowances qualifying as wages under ESI, and more. Additionally, it notes recent developments regarding declining 'Inspector Raj' in labour laws, amendments to the Apprentices Act, and new laws to reduce compliance burdens for small factories.
One liner for
The service rules for Central government employees in India are a set of guidelines that define the terms and conditions of employment for these individuals. The rules cover a wide range of topics, including recruitment, promotion, retirement, disciplinary proceedings, leave, pay, and allowances.
Pay commission and their role in wage revision in indiajpbbk
The document summarizes the role and history of pay commissions in India. It discusses the seven pay commissions that have been established so far to make recommendations on salaries and pay structures for government employees. Key details provided include the timeline and recommendations of each commission. The document also outlines important demands from the 7th Pay Commission, including a minimum pay of Rs. 18,000 per month and a 16% increase in basic salary.
The Punjab and Haryana High Court has ordered the Punjab government to pay all pecuniary benefits and arrears of the last three years to the recruitment of 3442 teachers as regular from the initial date of their appointment.
This document outlines Computer Sciences Corporation's equity grant policy, including the types of equity grants awarded, grant dates, approval process, and reporting requirements. It states that CSC issues equity grants to directors and employees to attract, retain, and motivate them. Equity grants include stock options, restricted stock, and restricted stock units. Grant dates depend on whether the recipient is a director, new hire, promotion, or current employee. Senior executive grants require higher levels of approval than non-senior grants. The company must stay within an approved annual equity grant budget.
This presentation highlights the motor vehicles act, offences and penalties, procedure for filing claims, appeals against the decisions, assessment of claims and case laws
This document outlines modifications to Andhra Pradesh's Automatic Advancement Scheme for public servants. Key points:
- The scheme provides higher pay scales for employees who are unable to be promoted due to lack of vacancies, after 6, 12, 18, and 24 years of service.
- The periodicity was previously every 8, 16, and 24 years, but is now modified to every 6, 12, 18, and 24 years based on an agreement with employee unions.
- After 6 years, employees will be placed in a Special Grade Post Scale. After 12 years in Special Promotion Post Scale I-A/Special Adhoc Promotion Post Scale I-A. After 18 years, one increment will
The document discusses the Payment of Wages Act of 1936 in India. Some key points:
1) The Act was passed to regulate payment of wages and ensure they are paid regularly and without unauthorized deductions for certain classes of employed persons.
2) It covers employees in factories, railways, and other establishments notified by the government.
3) The Act specifies rules for payment of wages including fixing wage periods, timelines for payment, and permissible deductions from wages.
4) Wages must generally be paid within 7 days for establishments with under 1,000 employees and within 10 days for those over 1,000.
The document provides an overview of the Industrial Employment (Standing Orders) Act, 1946 in India. The key points are:
1) The Act aims to avoid friction between employers and employees in industries by establishing terms of employment and settling labor issues.
2) Standing orders under the Act relate to matters like work hours, holidays, leaves, discipline, and termination that employers must draft and submit for certification.
3) The certification process involves employers submitting draft orders, addressing worker objections, and allowing appeals. Certified standing orders then regulate conditions of employment.
4) The Act specifies procedures for initial submission and certification of orders, modifications, appeals, and penalties for non-compliance. It designates cert
1. The document discusses the Kerala Service Rules regarding pension rules. It covers various types of pensions like compensation, invalid, superannuation and retiring pensions.
2. It explains the calculation of qualifying service, which involves deducting non-qualifying periods of service and adding additional qualifying service. Qualifying service is rounded up to calculate minimum and maximum benefits.
3. The average emoluments, monthly pension and death-cum-retirement gratuity are also calculated based on the qualifying service of the employee. Various factors like pay, dearness allowance, and period of service are considered in these calculations.
The ESI Corporation resolved to increase the salary ceiling for coverage under the ESI Scheme from Rs. 10,000 to Rs. 15,000 per month. This increase was done to provide social security to more employees and account for rising living costs. The date this change will take effect is still to be announced. The Corporation also approved enhancing disability and dependent benefits to provide lifelong monthly payments that account for inflation. An amnesty scheme allowing withdrawal of cases and settlement of employer cases was enforced from March 1, 2010 to February 2011. A High Court case also established that a hospital director is still liable to pay provident fund contributions for canteen workers employed by a contractor, as the canteen connects to the work of the hospital establishment
The ESI Corporation resolved to increase the salary ceiling for coverage under the ESI Scheme from Rs. 10,000 to Rs. 15,000 per month. This was done to provide social security to more employees and account for increased cost of living. The effective date is still to be announced. Benefit rates for permanent disablement and dependents were also increased to adjust for inflation. An amnesty scheme was also implemented from March 1, 2010 to February 2011 to settle criminal cases against insured persons and employers. Additionally, the High Court ruled that the hospital director was responsible for paying PF contributions for canteen workers contracted through a third party, as the canteen was connected to the work of the hospital establishment.
The document summarizes key changes between the new Malaysian Code on Take-Overs and Mergers 2016 (New Code) and the previous 2010 version (Old Code). The New Code consists of general principles while the Rules provide additional operational guidance. Key changes include the Rules now applying to some unlisted companies, mandatory offers applying to upstream acquisitions, differing minimum offer prices, revised announcement timing, and a new auction procedure for competitive offers.
Business law for the students of undergraduate level. The presentation contains the summary of all the chapters under the syllabus of State University, Contract Act, Sale of Goods Act, Negotiable Instrument Act, Partnership Act, Limited Liability Act, Consumer Protection Act.
This document summarizes two consolidated petitions before the Supreme Court of the Philippines regarding allowances and benefits granted to GSIS (Government Service Insurance System) employees.
1) COA (Commission on Audit) disallowed increases to certain GSIS employee allowances and benefits after 1989, citing laws that integrated most allowances into standardized salary rates. GSIS challenged these disallowances.
2) Some retired GSIS employees also challenged deductions from their retirement benefits that corresponded to disallowed allowances they had received. GSIS insisted the deductions were valid while the retirees argued otherwise.
The Supreme Court consolidated the two cases to determine the authority of GSIS and COA regarding public employee compensation.
The Payment of Wages Act regulates the payment of wages to workers in certain industries. It requires wages to be paid regularly and prohibits unauthorized deductions. The Act defines wages and applies to factories, railways, and other establishments. It specifies rules for fixing wage periods, timely payment of wages including upon termination, and permissible deductions such as for fines and loans. Employers must maintain registers with details of workers, work, wages paid, and deductions made. The Act aims to ensure proper and prompt payment of wages to workers.
This document summarizes two consolidated petitions before the Supreme Court regarding Commission on Audit (COA) disallowances of certain allowances and benefits granted by the Government Service Insurance System (GSIS) to its employees. The COA disallowed increases to allowances after 1989, citing limits under the Salary Standardization Law. GSIS challenged these disallowances. The Court had to determine the scope of the GSIS Board of Trustees' authority to grant compensation and whether COA disallowances could be deducted from employee retirement benefits.
The Industrial Employment (Standing Orders) Act 1946JFM Lohith Shetty
The document summarizes key aspects of The Industrial Employment (Standing Orders) Act, 1946 in India.
The Act requires employers in industrial establishments with 100+ workers to submit draft standing orders to Certifying Officers covering matters like work hours, leave, termination, and misconduct. Certifying Officers review the draft orders and certify them if provisions cover required matters and conform to the Act. Certified standing orders must be posted and can be modified after 6 months. The Act establishes penalties for non-compliance and gives enforcement authorities civil court powers. It does not apply to certain government-regulated industries and establishments.
This document is a court judgment from the High Court of Judicature for Rajasthan regarding a writ petition filed by a prisoner, Indrajeet Singh, against the State of Rajasthan. The prisoner argued that the wages paid to prisoners for work had not been revised since 2015, while minimum wages for other employees had been revised several times. The court ruled that the State was obligated to periodically revise prisoner wages based on Supreme Court precedent. It directed the State to form a committee to recommend revised wages within 2 months and determine interim wages within 4 weeks, revising prisoner wages within 4 weeks of the committee's recommendations. The State was ordered to submit a compliance report within 3 months.
The Supreme Court of India heard an appeal challenging a High Court judgment regarding the seniority of officers promoted to the post of Assistant Consolidation Officers (ACOs) versus those directly recruited to the same post in 1997-1998. The High Court had upheld the promoted officers' claim that seniority must be determined by applying the rota system from the 1991 Rules, with promotees and direct recruits placed in cyclic order. The appellant argued direct recruits appointed in August 1997 should be senior to promotees appointed in December 1997. The Supreme Court considered the relevant service rules to determine whether the High Court correctly applied the rota system to this recruitment period.
SHORTFALL IN NOTICE PAY TO A TERMINATED EMPLOYEE, GUILTY OF DELINQUENCY JUSTI...ADP India
The document provides a compliance calendar and important legal judgements for February 2015. It summarizes remittance due dates for professional tax, labour welfare funds, ESI, and PF. It also outlines key rulings related to contractual appointments amounting to unfair labour practice, gratuity payment timelines, performance allowances qualifying as wages under ESI, and more. Additionally, it notes recent developments regarding declining 'Inspector Raj' in labour laws, amendments to the Apprentices Act, and new laws to reduce compliance burdens for small factories.
One liner for
The service rules for Central government employees in India are a set of guidelines that define the terms and conditions of employment for these individuals. The rules cover a wide range of topics, including recruitment, promotion, retirement, disciplinary proceedings, leave, pay, and allowances.
Pay commission and their role in wage revision in indiajpbbk
The document summarizes the role and history of pay commissions in India. It discusses the seven pay commissions that have been established so far to make recommendations on salaries and pay structures for government employees. Key details provided include the timeline and recommendations of each commission. The document also outlines important demands from the 7th Pay Commission, including a minimum pay of Rs. 18,000 per month and a 16% increase in basic salary.
The Punjab and Haryana High Court has ordered the Punjab government to pay all pecuniary benefits and arrears of the last three years to the recruitment of 3442 teachers as regular from the initial date of their appointment.
This document outlines Computer Sciences Corporation's equity grant policy, including the types of equity grants awarded, grant dates, approval process, and reporting requirements. It states that CSC issues equity grants to directors and employees to attract, retain, and motivate them. Equity grants include stock options, restricted stock, and restricted stock units. Grant dates depend on whether the recipient is a director, new hire, promotion, or current employee. Senior executive grants require higher levels of approval than non-senior grants. The company must stay within an approved annual equity grant budget.
This presentation highlights the motor vehicles act, offences and penalties, procedure for filing claims, appeals against the decisions, assessment of claims and case laws
This document outlines modifications to Andhra Pradesh's Automatic Advancement Scheme for public servants. Key points:
- The scheme provides higher pay scales for employees who are unable to be promoted due to lack of vacancies, after 6, 12, 18, and 24 years of service.
- The periodicity was previously every 8, 16, and 24 years, but is now modified to every 6, 12, 18, and 24 years based on an agreement with employee unions.
- After 6 years, employees will be placed in a Special Grade Post Scale. After 12 years in Special Promotion Post Scale I-A/Special Adhoc Promotion Post Scale I-A. After 18 years, one increment will
The document discusses the Payment of Wages Act of 1936 in India. Some key points:
1) The Act was passed to regulate payment of wages and ensure they are paid regularly and without unauthorized deductions for certain classes of employed persons.
2) It covers employees in factories, railways, and other establishments notified by the government.
3) The Act specifies rules for payment of wages including fixing wage periods, timelines for payment, and permissible deductions from wages.
4) Wages must generally be paid within 7 days for establishments with under 1,000 employees and within 10 days for those over 1,000.
The document provides an overview of the Industrial Employment (Standing Orders) Act, 1946 in India. The key points are:
1) The Act aims to avoid friction between employers and employees in industries by establishing terms of employment and settling labor issues.
2) Standing orders under the Act relate to matters like work hours, holidays, leaves, discipline, and termination that employers must draft and submit for certification.
3) The certification process involves employers submitting draft orders, addressing worker objections, and allowing appeals. Certified standing orders then regulate conditions of employment.
4) The Act specifies procedures for initial submission and certification of orders, modifications, appeals, and penalties for non-compliance. It designates cert
1. The document discusses the Kerala Service Rules regarding pension rules. It covers various types of pensions like compensation, invalid, superannuation and retiring pensions.
2. It explains the calculation of qualifying service, which involves deducting non-qualifying periods of service and adding additional qualifying service. Qualifying service is rounded up to calculate minimum and maximum benefits.
3. The average emoluments, monthly pension and death-cum-retirement gratuity are also calculated based on the qualifying service of the employee. Various factors like pay, dearness allowance, and period of service are considered in these calculations.
The ESI Corporation resolved to increase the salary ceiling for coverage under the ESI Scheme from Rs. 10,000 to Rs. 15,000 per month. This increase was done to provide social security to more employees and account for rising living costs. The date this change will take effect is still to be announced. The Corporation also approved enhancing disability and dependent benefits to provide lifelong monthly payments that account for inflation. An amnesty scheme allowing withdrawal of cases and settlement of employer cases was enforced from March 1, 2010 to February 2011. A High Court case also established that a hospital director is still liable to pay provident fund contributions for canteen workers employed by a contractor, as the canteen connects to the work of the hospital establishment
The ESI Corporation resolved to increase the salary ceiling for coverage under the ESI Scheme from Rs. 10,000 to Rs. 15,000 per month. This was done to provide social security to more employees and account for increased cost of living. The effective date is still to be announced. Benefit rates for permanent disablement and dependents were also increased to adjust for inflation. An amnesty scheme was also implemented from March 1, 2010 to February 2011 to settle criminal cases against insured persons and employers. Additionally, the High Court ruled that the hospital director was responsible for paying PF contributions for canteen workers contracted through a third party, as the canteen was connected to the work of the hospital establishment.
The document summarizes key changes between the new Malaysian Code on Take-Overs and Mergers 2016 (New Code) and the previous 2010 version (Old Code). The New Code consists of general principles while the Rules provide additional operational guidance. Key changes include the Rules now applying to some unlisted companies, mandatory offers applying to upstream acquisitions, differing minimum offer prices, revised announcement timing, and a new auction procedure for competitive offers.
Business law for the students of undergraduate level. The presentation contains the summary of all the chapters under the syllabus of State University, Contract Act, Sale of Goods Act, Negotiable Instrument Act, Partnership Act, Limited Liability Act, Consumer Protection Act.
Guide on the use of Artificial Intelligence-based tools by lawyers and law fi...Massimo Talia
This guide aims to provide information on how lawyers will be able to use the opportunities provided by AI tools and how such tools could help the business processes of small firms. Its objective is to provide lawyers with some background to understand what they can and cannot realistically expect from these products. This guide aims to give a reference point for small law practices in the EU
against which they can evaluate those classes of AI applications that are probably the most relevant for them.
Defending Weapons Offence Charges: Role of Mississauga Criminal Defence LawyersHarpreetSaini48
Discover how Mississauga criminal defence lawyers defend clients facing weapon offence charges with expert legal guidance and courtroom representation.
To know more visit: https://www.saini-law.com/
Lifting the Corporate Veil. Power Point Presentationseri bangash
"Lifting the Corporate Veil" is a legal concept that refers to the judicial act of disregarding the separate legal personality of a corporation or limited liability company (LLC). Normally, a corporation is considered a legal entity separate from its shareholders or members, meaning that the personal assets of shareholders or members are protected from the liabilities of the corporation. However, there are certain situations where courts may decide to "pierce" or "lift" the corporate veil, holding shareholders or members personally liable for the debts or actions of the corporation.
Here are some common scenarios in which courts might lift the corporate veil:
Fraud or Illegality: If shareholders or members use the corporate structure to perpetrate fraud, evade legal obligations, or engage in illegal activities, courts may disregard the corporate entity and hold those individuals personally liable.
Undercapitalization: If a corporation is formed with insufficient capital to conduct its intended business and meet its foreseeable liabilities, and this lack of capitalization results in harm to creditors or other parties, courts may lift the corporate veil to hold shareholders or members liable.
Failure to Observe Corporate Formalities: Corporations and LLCs are required to observe certain formalities, such as holding regular meetings, maintaining separate financial records, and avoiding commingling of personal and corporate assets. If these formalities are not observed and the corporate structure is used as a mere façade, courts may disregard the corporate entity.
Alter Ego: If there is such a unity of interest and ownership between the corporation and its shareholders or members that the separate personalities of the corporation and the individuals no longer exist, courts may treat the corporation as the alter ego of its owners and hold them personally liable.
Group Enterprises: In some cases, where multiple corporations are closely related or form part of a single economic unit, courts may pierce the corporate veil to achieve equity, particularly if one corporation's actions harm creditors or other stakeholders and the corporate structure is being used to shield culpable parties from liability.
Sangyun Lee, 'Why Korea's Merger Control Occasionally Fails: A Public Choice ...Sangyun Lee
Presentation slides for a session held on June 4, 2024, at Kyoto University. This presentation is based on the presenter’s recent paper, coauthored with Hwang Lee, Professor, Korea University, with the same title, published in the Journal of Business Administration & Law, Volume 34, No. 2 (April 2024). The paper, written in Korean, is available at <https://shorturl.at/GCWcI>.
Receivership and liquidation Accounts
Being a Paper Presented at Business Recovery and Insolvency Practitioners Association of Nigeria (BRIPAN) on Friday, August 18, 2023.
This document briefly explains the June compliance calendar 2024 with income tax returns, PF, ESI, and important due dates, forms to be filled out, periods, and who should file them?.
Genocide in International Criminal Law.pptxMasoudZamani13
Excited to share insights from my recent presentation on genocide! 💡 In light of ongoing debates, it's crucial to delve into the nuances of this grave crime.
Matthew Professional CV experienced Government LiaisonMattGardner52
As an experienced Government Liaison, I have demonstrated expertise in Corporate Governance. My skill set includes senior-level management in Contract Management, Legal Support, and Diplomatic Relations. I have also gained proficiency as a Corporate Liaison, utilizing my strong background in accounting, finance, and legal, with a Bachelor's degree (B.A.) from California State University. My Administrative Skills further strengthen my ability to contribute to the growth and success of any organization.
Matthew Professional CV experienced Government Liaison
2018 1 SCT 503.pdf
1. Product S.No.1394574006 Licensed to: Sh.Namit Kumar,Advocate Chandigarh
Union of India v. Balbir Singh Turn, (SC) : Law Finder Doc Id # 943120
2018(1) S.C.T. 503 : 2017(14) Scale 189 : 2018 All SCR 172 : 2018(1) ESC 1 : 2018 AIR
(Supreme Court) 206 : 2018(1) SLJ 32 : 2018 AIR (SCW) 206 : 2018(156) FLR 625 :
2018(1) UPLBEC 6 : 2018(2) SLR 144 : 2018(2) LLN 32 : 2018(2) Apex Court Judgments
(SC) 68 : 2018(11) SCC 99 : 2018(1) SCC (L&S) 866
SUPREME COURT OF INDIA
Before:- Madan B. Lokur and Deepak Gupta, JJ.
Civil Appeal Diary No. 3744 of 2016. D/d. 8.12.2017.
Union of India and Ors. - Appellant
Versus
Balbir Singh Turn & Anr. - Respondents
With
Civil Appeal Diary No. 5183 of 2017, Civil Appeal Diary No. 5184 of 2017, Civil Appeal
Diary No. 6249 of 2017, Civil Appeal Diary No. 7888 of 2017, Civil Appeal Diary No.
18265 of 2016, Civil Appeal No. 244 of 2017, Civil Appeal Diary No. 31768 of 2016, Civil
Appeal Diary No. 38019 of 2016, Civil Appeal Diary No. 42810 of 2016 , Civil Appeal,
Diary No. 42879 of 2016, Diary No. 4546 of 2017, Diary No. 11491 of 2017, Diary No.
11871 of 2017, Diary No. 13664 of 2017, Diary No. 13665 of 2017, Diary No. 13666 of
2017, Diary No. 18186 of 2017, Diary No. 18048 of 2017, Diary No. 18045 of 2017,
Diary No. 18185 of 2017, Diary No. 22593 of 2017, Diary No. 30116 of 2017, Diary No.
23164 of 2017, Diary No. 11493 of 2017, Diary No. 28798 of 2017.
For the Appellants :- Col. R. Balasubramanian, Tara Chandra Sharma, R.R. Rajesh,
Rakesh Upadhyay, Mukesh Kumar Maroria, V.R. Anumolu, Santosh Kr. Vishwakarma, Ms.
Aarti Sharma, Bharat Singh, Pravesh Thakur, Ms. Manjula Gupta, B.V. Balaram Das,
Advocates.
For the Respondents :- Manoj Prasad, Sr. Adv., Sukhjinder Singh, Alok Gupta, Rajiv
Kumar, Kusum Chaudhary, Prabodh Kumar, Kaustubh Anshuraj, Pankaj Mehara, Ms.
Shweta Soni, Parmod Kali Rana, Anand Shankar Jha, Md. Ali, Abhishek Gautam,
Abhimanue Shrestha, Pranab Prakash, Sant Ram, Ashutosh Dubey, Udhav Shankar
Maurya (Respondent-in-person), Advocates.
Constitution of India, 1950 Article 133 Recommendation of 6th Central Pay
Commission with regard to Personnel below Officer Rank - Implementation of
revised pay structure w.e.f. 01.01.2006 and allowances w.e.f. 01.09.2008 -
Modified Assured Career Progression (MACP) made applicable from 01.09.2008
- Held, MACP is part of pay structure and will apply from 01.01.2006.
[Paras 7 and 11]
Cases Referred :
Delhi Urban Shelter Improvement Board v. Shashi Malik, LPA No. 405 of 2016.
K.K. Anandan v. Principal Accountant General Kerala (Audit), O.A. No. 541 of 2012.
P.K. Gopinathan Nair v. Union of India, WP(C) No. 23465 of 2013(G).
JUDGMENT
Deepak Gupta, J. - Applications for condonation of delay in filing and refiling the
appeals are allowed.
2. This bunch of appeals is being disposed of by a common judgment since similar
Judgment located by a hyperlink.
Page 1 of 4
Law Finder DocId # 943120 Licensed to: Sh.Namit Kumar,Advocate Chandigarh
16-05-2022
Law Finder
2. questions of law are involved.
3. The 6th Central Pay Commission was set up by the Government of India to make
recommendations in matters relating to emoluments, allowances and conditions of
service amongst other things. The Pay Commission also made recommendation with
regard to armed forces personnel. On 30th August, 2008, the Central Government
resolved by a resolution of that date to accept the recommendation of the 6th Central
Pay Commission (`CPC' for short) with regard to the Personnel Below Officer Rank
(PBOR) subject to certain modifications. Clause (i) of the Resolution reads as follows :-
"(i) Implementation of the revised pay structure of pay bands and grade pay, as
well as pension, with effect from 01.01.2006 and revised rates of allowances
(except Dearness Allowance/relief) with effect from 01.09.2008;"
Clause 9 of the Resolution reads as follows :-
"(ix) Grant of 3 ACP up-gradation after 8, 16 and 24 years of service to PBORs;"
4. Under the recommendations made by the 5th CPC there was a provision for Assured
Career Progression (ACP). Vide this scheme, if an employee was not promoted he was
entitled to get the next higher scale of pay after completion of 12/24 years of service.
The 6th CPC recommended the grant of benefit of ACP after 10 and 20 years of service.
The Union of India, however decided to grant 3 ACP upgradations, after 8, 16 and 24
years of service to PBORs, as per Clause (ix) extracted above. However, it would be
pertinent to mention that the 6th CPC did away with the concept of pay scales and
reduced the large number of pay scales into 4 pay bands and within the pay bands there
was a separate grade pay attached to a post.
5. For the purpose of this judgment we are dealing with the facts of Civil Appeal Diary
No. 3744 of 2016. It would be pertinent to mention that all the petitioners before the
Armed Forces Tribunal (`AFT' for short) who are respondents before us are persons
below officer rank. The respondents in this case retired after 01.01.2006 but prior to
31.08.2008. They claim that the benefit of the Modified Assured Career Progression
(`MACP' for short) was denied to them on the ground that the MACP was made applicable
only with effect from 01.09.2008. The respondents approached the AFT praying that they
are entitled to the benefit of MACP w.e.f. 01.01.2006, i.e., the date from which the
recommendation of the 6th CPC with regard to pay and benefits were made applicable.
The stand of the Union of India was that the MACP was applicable only w.e.f. 01.09.2008
and, therefore, the respondents who had retired prior to the said date were not entitled
to the benefit of the MACP. The AFT vide the impugned order dated 21.05.2014 held that
the benefit of ACP granted to an employee is part of the pay structure which not only
affects his pay but also his pension and, therefore, held that the ACP is not an allowance
but a part of pay and, therefore, in terms of Clause (i) of the Government Resolution the
MACP was payable w.e.f. 01.01.2006.
6. The question that arises for decision is whether the benefit of MACP is applicable from
01.01.2006 or from 01.09.2008.
7. The answer to this question will lie in the interpretation given to the Government
Resolution, relevant portion of which has been quoted hereinabove. A bare perusal of
Clause(i) of the Resolution clearly indicates that the Central Government decided to
implement the revised pay structure of pay bands and grade pay, as well as pension with
effect from 01.01.2006. The second part of the Clause lays down that all allowances
except the Dearness Allowance/relief will be effective from 01.09.2008. The AFT held,
and in our opinion rightly so, that the benefit of MACP is part of the pay structure and will
affect the grade pay of the employees and, therefore, it cannot be said that it is a part of
allowances. The benefit of MACP if given to the respondents would affect their pension
also.
8. We may also point out that along with this Resolution there is Annexure-I. Part-A of
Annexure-I deals with the pay structure, grade pay, pay bands etc., and Item 10 reads
as follows :-
10 Assured Career Progression Scheme for PBORs.
The Commission recommends that the time bound
promotion scheme in case of PBORs shall allow two
financial upgradations on completion of 10 and 20 years
of service as at present. The financial upgradations
under the scheme shall allow benefit of pay fixation
equal to one increment along with the higher grade pay.
As regards the other suggestions relating to residency
period for promotion of PBORs Ministry of Defence
may set up an Inter-Services Committee to consider the
matter after the revised scheme of running bands is
Three ACP upgradation
after 8, 16 and 24 years
of service has been
approved. The
upgradation will take
place only in the
hierarchy of Grade Pays,
which need not
necessarily be the
hierarchy in that
particular cadre.
Page 2 of 4
Law Finder DocId # 943120 Licensed to: Sh.Namit Kumar,Advocate Chandigarh
16-05-2022
Law Finder
3. Part-B of Annexure-I deals with allowances, concessions & benefits and Conditions of
Service of Defence Forces Personnel. It is apparent that the Government itself by placing
MACP in Part-A of Annexure-I was considering it to be the part of the pay structure.
9. The MACP Scheme was initially notified vide Special Army Instructions dated
11.10.2008. The Scheme was called the Modified Assured Career Progression Scheme for
Personnel Below Officer Rank in the Indian Army. After the Resolution was passed by the
Central Government on 30.08.2008 Special Army Instructions were issued on 11.10.2008
dealing with revision of pay structure. As far as ACP is concerned Para 15 of the said
letter reads as follows:-
"15. Assured Career Progression. In pursuance with the Government Resolution of
Assured Career Progression (ACP), a directly recruited PBOR as a Sepoy, Havildar
or JCO will be entitled to minimum three financial upgradations after 8, 16 and 24
years of service. At the time of each financial upgradation under ACP, the PBOR
would get an additional increment and next higher grade pay in hierarchy.
xx xx xx"
Thereafter, another letter was issued by the Adjutant General Branch on 03.08.2009.
Relevant portion of which reads as follows:-
".......The new ACP (3 ACP at 8, 16 and 24 years of service) should be applicable
w.e.f. 1 Jan 2006, and the old provns (operative w.e.f. the Vth Pay Commission)
would be applicable till 31 Dec. 05. Regular service for the purpose of ACP shall
commence from the date of joining of a post in direct entry grade.
xx xx xx"
Finally, on 30.05.2011 another letter was issued by the Ministry of Defence, relevant
portion of which reads as follows:-
"5. The Scheme would be operational w.e.f. 1st Sep. 2008. In other words,
financial up-gradations as per the provisions of the, earlier ACP scheme (of August
2003) would be granted till 31.08.2008."
Therefore, even as per the understanding of the Army and other authorities up till the
issuance of the letter dated 30.05.2011 the benefit of MACP was available from
01.01.2006.
10. As already held by us above, there can be no dispute that grant of ACP is part of the
pay structure. It affects the pay of the employee and he gets a higher grade pay even
though it may be in the same pay band. It has been strenuously urged by Col. R.
Balasubramanian, learned counsel for the UOI that the Government took the decision to
make the Scheme applicable from 01.09.2008 because many employees would have lost
out in case the MACP was made applicable from 01.01.2006 and they would have had to
refund the excess amount, if any, paid to them. His argument is that under the old
Scheme if somebody got the benefit of the ACP he was put in the higher scale of pay.
After merger of pay scales into pay bands an employee is only entitled to higher grade
pay which may be lower than the next pay band. Therefore, there may be many
employees who may suffer.
11. We are only concerned with the interpretation of the Resolution of the Government
which clearly states that the recommendations of 6th CPC as modified and accepted by
the Central Government in so far as they relate to pay structure, pay scales, grade pay
etc. will apply from 01.01.2006. There may be some gainers and some losers but the
intention of the Government was clear that this Scheme which is part of the pay structure
would apply from 01.01.2006. We may also point out that the Resolution dated
30.08.2008 whereby the recommendation of the Pay Commission has been accepted with
modifications and recommendations with regard to pay structure, pay scales, grade pay
etc. have been made applicable from 01.01.2006. This is a decision of the Cabinet. This
decision could not have been modified by issuing executive instruction. The letter dated
30.05.2011 flies in the face of the Cabinet decision reflected in the Resolution dated
30.08.2008. Thus, administrative instruction dated 30.05.2011 is totally ultra vires the
Resolution of the Government.
12. Col. R. Balasubramanian, learned counsel for the UOI relied upon the following three
judgments viz. P.K. Gopinathan Nair & Ors. v. Union of India and Ors., WP(C)
No.23465 of 2013(G) passed by the High Court of Kerala on 22.03.2017, Delhi Urban
Shelter Improvement Board v. Shashi Malik & Ors., LPA 405 of 2016 passed by
implemented (Para 2.3.34)
Page 3 of 4
Law Finder DocId # 943120 Licensed to: Sh.Namit Kumar,Advocate Chandigarh
16-05-2022
Law Finder
4. the High Court of Delhi on 01.09.2016, K.K. Anandan & Ors. v. The Principal
Accountant General Kerala (Audit) & Ors, O.A. No. 541 of 2012 passed by the
Central Administrative Tribunal, Ernakulam Bench, Kerala on 08.02.2013. In our view,
none of these judgments is applicable because the issue whether the MACP is part of the
pay structure or allowances were not considered in any of these cases.
13. In this view of the matter we find no merit in the appeals, which are accordingly
disposed of. All pending applications are also disposed of.
.
Page 4 of 4
Law Finder DocId # 943120 Licensed to: Sh.Namit Kumar,Advocate Chandigarh
16-05-2022
Law Finder