https://www.taxtmi.com/caselaws?id=99839 A Government company running a nationalised undertaking may be treated as State under Article 12 where Government ownership, control, statutory acquisition and public functions show it to be an instrumentality or agency of Government. The decisive test is functional, not the mere corporate form, so the corporate veil cannot defeat fundamental rights. On the retiral benefits issue, pension deductions linked to provident fund and gratuity payments, together with stoppage of the supplementary retirement benefit, were found inconsistent with the governing statutory framework and were held unsustainable on the facts. en-us Thu, 13 Nov 1980 00:00:00 +0530 Fri, 07 Mar 2014 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99839 A Government company running a nationalised undertaking may be treated as State under Article 12 where Government ownership, control, statutory acquisition and public functions show it to be an instrumentality or agency of Government. The decisive test is functional, not the mere corporate form, so the corporate veil cannot defeat fundamental rights. On the retiral benefits issue, pension deductions linked to provident fund and gratuity payments, together with stoppage of the supplementary retirement benefit, were found inconsistent with the governing statutory framework and were held unsustainable on the facts. Case-Laws Companies Law Thu, 13 Nov 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99839