https://www.taxtmi.com/caselaws?id=297396 Non-government educational institutions in Rajasthan were treated as falling within the section 16(1)(b) exemption from the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 because the State enactment and scheme showed substantive governmental control and provided provident fund benefits to employees. The exemption requires both that the establishment belong to or be under the control of the Central or State Government and that employees be entitled to contributory provident fund or old age pension under a government scheme or rule. The Court also noted that the Rajasthan law, backed by Presidential assent, prevailed to the extent of inconsistency under Article 254(2), so the Central Act could not be enforced against these institutions. en-us Mon, 30 Oct 2006 00:00:00 +0530 Thu, 02 Sep 2021 11:16:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297396 Non-government educational institutions in Rajasthan were treated as falling within the section 16(1)(b) exemption from the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 because the State enactment and scheme showed substantive governmental control and provided provident fund benefits to employees. The exemption requires both that the establishment belong to or be under the control of the Central or State Government and that employees be entitled to contributory provident fund or old age pension under a government scheme or rule. The Court also noted that the Rajasthan law, backed by Presidential assent, prevailed to the extent of inconsistency under Article 254(2), so the Central Act could not be enforced against these institutions. Case-Laws Indian Laws Mon, 30 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297396