https://www.taxtmi.com/caselaws?id=168635 The Employees' Provident Funds Act validly delegates power to extend coverage to additional establishments because its policy and standards confine that power, while exemptions require employee benefits no less favourable than those under the Act. The Act applies to salaried employees as well as wage-earners, since it makes no distinction between salary and wages and defines basic wages broadly. Exemptions for co-operative societies and newly established undertakings rest on intelligible differentia and rational legislative purpose; they therefore do not offend Article 14. The constitutional challenge to the notifications, scheme and enabling provisions failed. en-us Fri, 09 Nov 1962 00:00:00 +0530 Wed, 18 Mar 2015 16:55:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168635 The Employees' Provident Funds Act validly delegates power to extend coverage to additional establishments because its policy and standards confine that power, while exemptions require employee benefits no less favourable than those under the Act. The Act applies to salaried employees as well as wage-earners, since it makes no distinction between salary and wages and defines basic wages broadly. Exemptions for co-operative societies and newly established undertakings rest on intelligible differentia and rational legislative purpose; they therefore do not offend Article 14. The constitutional challenge to the notifications, scheme and enabling provisions failed. Case-Laws Indian Laws Fri, 09 Nov 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168635