https://www.taxtmi.com/caselaws?id=312187 A government memorandum created a deeming fiction that statutory body employees in service on the relevant date would move to the pension scheme unless they opted to remain under the contributory provident fund within the stipulated time. Because no timely option was exercised, the employees were automatically brought under the pension regime and Regulation 16 of the service rules applied to them. A later attempt to choose the provident fund scheme could not displace that legal fiction, and the claim that pension was a new scheme was rejected as based on a mistaken premise. The pension scheme governed the employees, and the appeal failed. en-us Tue, 28 Nov 2006 00:00:00 +0530 Tue, 06 Feb 2024 14:11:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312187 A government memorandum created a deeming fiction that statutory body employees in service on the relevant date would move to the pension scheme unless they opted to remain under the contributory provident fund within the stipulated time. Because no timely option was exercised, the employees were automatically brought under the pension regime and Regulation 16 of the service rules applied to them. A later attempt to choose the provident fund scheme could not displace that legal fiction, and the claim that pension was a new scheme was rejected as based on a mistaken premise. The pension scheme governed the employees, and the appeal failed. Case-Laws Indian Laws Tue, 28 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312187