https://www.taxtmi.com/caselaws?id=169310 Constitutional scrutiny of statutory bonus provisions centres on equality, permissible delegation and severability. A uniform minimum bonus liability may apply irrespective of profits where it forms part of an integrated scheme and rests on an intelligible classification rationally connected to industrial peace and uniformity. Governmental exemption powers may be valid conditional legislation when guided by financial circumstances and public interest, but a power allowing the executive to resolve doubts by altering statutory substance is impermissible delegation. Retrospective treatment of selected pending bonus disputes and base-year bonus ratios may violate equality where classifications are arbitrary or unrelated to equitable surplus distribution. Invalid provisions may be severed, preserving the remaining bonus-payment framework. 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 Constitutional scrutiny of statutory bonus provisions centres on equality, permissible delegation and severability. A uniform minimum bonus liability may apply irrespective of profits where it forms part of an integrated scheme and rests on an intelligible classification rationally connected to industrial peace and uniformity. Governmental exemption powers may be valid conditional legislation when guided by financial circumstances and public interest, but a power allowing the executive to resolve doubts by altering statutory substance is impermissible delegation. Retrospective treatment of selected pending bonus disputes and base-year bonus ratios may violate equality where classifications are arbitrary or unrelated to equitable surplus distribution. Invalid provisions may be severed, preserving the remaining bonus-payment framework. Case-Laws Indian Laws Fri, 05 Aug 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169310