https://www.taxtmi.com/caselaws?id=752464 Subordinate legislation under the EPF welfare framework must stay within the object of the parent Act and satisfy Article 14. The Karnataka High Court examined para 83 of the Employees' Provident Fund Scheme, 1952 and para 43A of the Employees' Pension Scheme, 1995, which imposed a different contribution regime on international workers by requiring contributions on the entire salary without the ceiling applicable to other employees. The Court held that the classification lacked intelligible differentia and rational nexus to the statutory purpose, and that reciprocity-based social security arrangements did not justify the unequal treatment, particularly for workers from non-SSA countries. The provisions were held arbitrary, discriminatory, unconstitutional, and ultra vires the parent Act. en-us Thu, 25 Apr 2024 00:00:00 +0530 Fri, 10 May 2024 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752464 Subordinate legislation under the EPF welfare framework must stay within the object of the parent Act and satisfy Article 14. The Karnataka High Court examined para 83 of the Employees' Provident Fund Scheme, 1952 and para 43A of the Employees' Pension Scheme, 1995, which imposed a different contribution regime on international workers by requiring contributions on the entire salary without the ceiling applicable to other employees. The Court held that the classification lacked intelligible differentia and rational nexus to the statutory purpose, and that reciprocity-based social security arrangements did not justify the unequal treatment, particularly for workers from non-SSA countries. The provisions were held arbitrary, discriminatory, unconstitutional, and ultra vires the parent Act. Case-Laws Indian Laws Thu, 25 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752464