https://www.taxtmi.com/caselaws?id=169310 The article examines constitutional challenges to a bonus statute, upholding the minimum bonus requirement and the exemption power because both were tied to the Act's object and supported by an intelligible classification. It also distinguishes the executive's valid exemption authority from the invalid power to remove doubts or difficulties, which was treated as impermissible law-making. The retrospective application to pending disputes was found discriminatory because it imposed unequal burdens on similarly placed establishments, and the frozen base-year bonus ratio was struck down as arbitrary. The invalid provisions were severable, so the remaining bonus scheme continued to operate. en-us Fri, 05 Aug 1966 00:00:00 +0530 Mon, 13 Apr 2015 17:50:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169310 The article examines constitutional challenges to a bonus statute, upholding the minimum bonus requirement and the exemption power because both were tied to the Act's object and supported by an intelligible classification. It also distinguishes the executive's valid exemption authority from the invalid power to remove doubts or difficulties, which was treated as impermissible law-making. The retrospective application to pending disputes was found discriminatory because it imposed unequal burdens on similarly placed establishments, and the frozen base-year bonus ratio was struck down as arbitrary. The invalid provisions were severable, so the remaining bonus scheme continued to operate. Case-Laws Indian Laws Fri, 05 Aug 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169310