https://www.taxtmi.com/caselaws?id=174804 Sections 47(3) and 47(4) of the Andhra Pradesh Shops & Establishments Act were treated as imposing gratuity-like liability under the label of "service compensation". The provision was considered unreasonable because it granted the benefit after only one year of service, created unequal treatment between similarly placed employees under different regimes, and imposed an excessive burden on employers; Section 47(4) was also viewed as harsh and open to misuse. On repugnancy, the state law was held to operate in the same field as the Payment of Gratuity Act, 1972, and could not be saved under Article 254(2) without clear presidential attention to the conflict. The provisions were therefore held invalid and unsaved. en-us Fri, 27 Feb 2009 00:00:00 +0530 Fri, 04 Nov 2016 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174804 Sections 47(3) and 47(4) of the Andhra Pradesh Shops & Establishments Act were treated as imposing gratuity-like liability under the label of "service compensation". The provision was considered unreasonable because it granted the benefit after only one year of service, created unequal treatment between similarly placed employees under different regimes, and imposed an excessive burden on employers; Section 47(4) was also viewed as harsh and open to misuse. On repugnancy, the state law was held to operate in the same field as the Payment of Gratuity Act, 1972, and could not be saved under Article 254(2) without clear presidential attention to the conflict. The provisions were therefore held invalid and unsaved. Case-Laws Indian Laws Fri, 27 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174804