https://www.taxtmi.com/caselaws?id=468993 An inclusive statutory definition of "teacher" can extend to an incumbent whose duties substantially involve imparting instruction, guidance and training to students. A Physical Director who arranged sports activities, taught rules and practices of games, and developed students' skills in physical education was treated as performing teaching functions. On that basis, the post fell within the category of teacher under the governing Act and Regulations, and the applicable retirement rule for teachers applied. The retirement age was therefore 60 years rather than 58 years, with retiral benefits to be worked out accordingly. en-us Thu, 31 Jul 1997 00:00:00 +0530 Thu, 28 May 2026 12:44:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468993 An inclusive statutory definition of "teacher" can extend to an incumbent whose duties substantially involve imparting instruction, guidance and training to students. A Physical Director who arranged sports activities, taught rules and practices of games, and developed students' skills in physical education was treated as performing teaching functions. On that basis, the post fell within the category of teacher under the governing Act and Regulations, and the applicable retirement rule for teachers applied. The retirement age was therefore 60 years rather than 58 years, with retiral benefits to be worked out accordingly. Case-Laws Indian Laws Thu, 31 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468993