https://www.taxtmi.com/caselaws?id=168635 The Employees' Provident Funds Act, 1952 was upheld against challenges of excessive delegation, exclusion of salaried employees, and Article 14 discrimination. The Central Government's power to extend the Act by notification was controlled by legislative policy and objective standards, and the exemption power was limited to establishments already providing benefits not less favourable than the Act; the delegation challenge failed. The Act was held to cover salaried employees because it draws no distinction between salary and wages. The classifications and temporary exemptions for co-operative societies and newly established undertakings were found to rest on intelligible differentia and a rational purpose, so the Article 14 challenge 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, 1952 was upheld against challenges of excessive delegation, exclusion of salaried employees, and Article 14 discrimination. The Central Government's power to extend the Act by notification was controlled by legislative policy and objective standards, and the exemption power was limited to establishments already providing benefits not less favourable than the Act; the delegation challenge failed. The Act was held to cover salaried employees because it draws no distinction between salary and wages. The classifications and temporary exemptions for co-operative societies and newly established undertakings were found to rest on intelligible differentia and a rational purpose, so the Article 14 challenge failed. Case-Laws Indian Laws Fri, 09 Nov 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168635