https://www.taxtmi.com/caselaws?id=303502 Local-authority status under the Payment of Bonus Act may extend to a statutory body with separate corporate existence, defined territorial jurisdiction, civic or public functions, reasonable autonomy, and power to raise and manage funds. An elected body or strict taxing power is not indispensable. Employees engaged in an industry run by or under such a local authority fall within the statutory bonus exemption, without requiring the authority to perform sovereign functions beyond operating the industry. The exclusion is compatible with Article 14 where employees of public-utility establishments form a distinct class based on statutory control, service conditions and public-interest functions, with a rational connection to the Act's objectives. en-us Fri, 29 Jul 1994 00:00:00 +0530 Wed, 27 Jul 2022 10:21:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303502 Local-authority status under the Payment of Bonus Act may extend to a statutory body with separate corporate existence, defined territorial jurisdiction, civic or public functions, reasonable autonomy, and power to raise and manage funds. An elected body or strict taxing power is not indispensable. Employees engaged in an industry run by or under such a local authority fall within the statutory bonus exemption, without requiring the authority to perform sovereign functions beyond operating the industry. The exclusion is compatible with Article 14 where employees of public-utility establishments form a distinct class based on statutory control, service conditions and public-interest functions, with a rational connection to the Act's objectives. Case-Laws Indian Laws Fri, 29 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303502