https://www.taxtmi.com/caselaws?id=168361 A State welfare law under Entry 23 of List III may support social security measures for fishermen, but a compulsory contribution cannot be imposed on dealers who are only purchasers, processors or exporters of fish unless an employer-employee nexus exists with the beneficiary class. Section 4(2) of the Kerala Fishermen's Welfare Fund Act, 1985 was therefore outside legislative competence and unconstitutional as applied to such dealers. The Court nevertheless declined refund of amounts already collected because the sums had been utilised for the welfare fund and its scheme. en-us Fri, 01 Feb 2002 00:00:00 +0530 Mon, 23 Feb 2015 18:01:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168361 A State welfare law under Entry 23 of List III may support social security measures for fishermen, but a compulsory contribution cannot be imposed on dealers who are only purchasers, processors or exporters of fish unless an employer-employee nexus exists with the beneficiary class. Section 4(2) of the Kerala Fishermen's Welfare Fund Act, 1985 was therefore outside legislative competence and unconstitutional as applied to such dealers. The Court nevertheless declined refund of amounts already collected because the sums had been utilised for the welfare fund and its scheme. Case-Laws Indian Laws Fri, 01 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168361