REGENT COMPUTRONICS PVT. LTD.

Socklatinga Tea Company (P) Ltd., Calcutta Appellant

V/S

The Chairman, Board Of Trustees, Assam Tea Plantation Provident Fund (And Pension Fund) Scheme, Gauhati Respondents

Referred Judgements :-

LINDSAY PETROLEUM CO. V. PROSPER ARMSTRONG HURD,ABRAM FAREWELL,AND JOHN KEMP [REFERRED TO]
IN RE.: WEEDS ESTATE EXP. F. WORKS AND BUILDING COMMISSIONER [REFERRED TO]
BARRACLOUGH V. BROWN [REFERRED TO]
FLEIX HADLEY & CO. V. HADLEY [REFERRED TO]
GRESHAM LIFE ASSURANCE SOCIETY V. BISHOP [REFERRED TO]
MORRACO V. RICHARDSON [REFERRED TO]
BARBHAGWAN RAMLAL V. M/S. PUNJAB AND PEPSU FINANCIER LTD. [REFERRED TO]
BUCKMAN V. BUTTOM [REFERRED TO]
COMMISSIONER OF INCOME TAX V. P.N. RATHOD AND CO. [REFERRED TO]
HIMANGSHU SEKHAR PURKAYASTHA V. STATE OF ASSAM REPRESENTED BY THE D.F.O.,NOWGONG [REFERRED TO]
JOHN V. REES [REFERRED TO]
RHOKANA CORPORATION LTD. V. INLAND REVENUE COMMISSIONER [REFERRED TO]
SURMA VALLEY FOOD-GRAIN SYNDICATE,SILDHAR V. EXCESS PROFITS TAX OFFICER,DIBRUGARH [REFERRED TO]
WEST V. GWYNNE [REFERRED TO]
DHIRENDRA NATH GORAI V. SUDHIR CHANDRA GHOSH [REFERRED TO]
M/S. DASURAM MIRZAMAL V. BALCHAND SURANA [REFERRED TO]
MOHINDWABI V. KHATOON [REFERRED TO]
COMMISSIONER OF INCOME TAX MADRAS VS. K SRINIVASAN [REFERRED TO]
MANILAL MOHANLAL SHAH VS. SARDAR SAYED AHMED SAYED MAHMAD [REFERRED TO]
COMMR OF INCOME TAX BOMBAY SOUTH BOMBAY VS. OGALE GLASS WORKS LTD [REFERRED TO]
S M JAKATI VS. S M BORKAR [REFERRED TO]
TRIMBAK DAMODHAR RAIPURKAR VS. ASSARAM HIRAMAN PATIL [REFERRED TO]
JIWANLAL ACHARIYA VS. RAMESHWARLAL AGARWALLA [REFERRED TO]
RAM CHAND SPG AND WVG MILLS VS. BIJLI COTTO : MILLS P LTD [REFERRED TO]
MOON MILLS LIMITED VS. M R MEHER PRESIDENT INDUSTRIAL COURT BOMBAY [REFERRED TO]
J K STEEL LIMITED VS. UNION OF INDIA [REFERRED TO]
DURGA PRASHAD VS. CHIEF CONTROLLER OF IMPORTS AND EXPORTS [REFERRED TO]
AHMEDABAD MUNICIPAL CORPORATION OF CITY OF AHMEDABAD VS. HAJI ABDULGAFUR HAJI HUSSENBHAI [REFERRED TO]
AGRAWAL TRADING CORPORATION VS. COLLECTOR OF CUSTOMS [REFERRED TO]
RAMCHANDRA SHANKAR DEODHAP VS. STATE OF MAHARASHTRA [REFERRED TO]
NAWABKHAN ABBASKHAN VS. STATE OF GUJARAT [REFERRED TO]
GENERAL MANAGER SOUTH CENTRAL RAILWAYS VS. T VENKATA RAO [REFERRED TO]
SIEMENS ENGINEERING AND MANUFACTURING CO OF INDIA LIMITED VS. UNION OF INDIA [REFERRED TO]
MOHINDER SINGH GILL VS. CHIEF ELECTION COMMISSIONER NEW DELHI [REFERRED TO]
MANEKA GANDHI VS. UNION OF INDIA [REFERRED TO]
ORGANO CHEMICAL INDUSTRIES VS. UNION OF INDIA [REFERRED TO]
S L KAPOOR VS. JAGMOHAN [REFERRED TO]
SWADESHI COTTON MILLS NATIONAL TEXTILE CORPORATION UNION OF INDIA VS. UNION OF INDIA [REFERRED TO]
S A SUNDARARAJAN VS. A P V RAJENDRAN [REFERRED TO]
NEW INDIA SUGAR WORKS SINGHAL SUGAR WORKS KASTA SUGAR INDUSTRY RATAN RAJENDRA PRASAD HIRDAY RAM AND SON S S S SUGAR WORKS BANDA KHANDSARI UDYOG BANSAL KHANDSARI UDYOG AGR VS. STATE OF UTTAR PRADESHS:UNION OF INDIA :UNION OF INDIA [REFERRED TO]
COMMISSIONER OF WEALTH TAX AMRITSAR VS. SURESH SETH [REFERRED TO]
HIRA LAL VS. CHAMPA [REFERRED TO]
GOURHARI RICE MILL VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
KIRLOSKAR BROS LIMITED VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
COMMISSIONER OF INCOME-TAX, BEHAR AND ORISSA VS. KAMESHWAR SINGH OF DARBHANGA [REFERRED TO]

JUDGEMENT

(1.) These two Civil Rules in which common questions of facts and law are involved, are heard together and disposed of by this common judgment.

(2.) The petitioner in Civil Rule No. 173 of 1980 is a private limited company registered under the Companies Act, 1956, with its registered office at 32, Jamunalal Bajaj Street, Calcutta-7 (for brevity, the 'Company'), which owned, among others, a tea estate consisting of about 2300 acres of land situated within the district of Sibsagar, Jorhat, in the State of Assam. The tea estate employed about 700 employees including clerical staff, and manufactured on the average 3 lakhs kg. of black tea annually.

(3.) The State Legislature of Assam enacted the Assam Tea Plantations Provident Fund Scheme Act, 1955, (Assam Act X of 1955). The Act which received the assent of the President on the 5th June, 1955, was published in the Assam Gazette rat 15th June, 1955, and is hereinafter referred to "The Act". By the Assam Act XVII of 1967, published in the Assam Gazette dated 18.10.67, the words "and Pension Fund" were inserted in the Act. The tea Industry in the State of Assam is excluded from the operation of the Central Act. The Employees' Provident Fund and Miscellaneous Provisions Act, 1952 (Act XIX of 1952). As revealed by the preamble, the Act is to moke provision for the framing of a Compulsory Provident Fund and Pension Fund scheme for employees employed in tea plantations in Assam. In exercise of the powers conferred by section 3 of the Act, the Governor of Assam, framed a Scheme called the 'Assam Tea Plantation Provident Fund Scheme, 1959', which was published in the Government Notification No. GLR 572/58, dated 30th Sept., 1959, for brevity "the Scheme". The scheme was superseded by a later Scheme called the Assam Tea Plantations Provident Fund & Pension Fund Scheme, 1967, framed by the Governor of Assam in exercise of the powers conferred by section 3 read with section 5 of the Act. The same was published in Govt. Notification No. GLR 550/65/39 dated 21st July, 1968. The Act envisages creation of a Fund by contributions both by the employer and the employees as defined under clause (d) of section 2 of the Act. Under sub-section (3) of section 3, as it originally stood, the contribution by the employer to the Fund was "six and a quarter per cent" of the basic wage and the dearness allowance for the time being payable to each of the employees and the employee's contribution is equal to the contribution payable by the employer in respect of him. By Assam Act No. XXV of 1966, published in Assam Gazette, dated 14th Oct., 1966, the words "sir and a quarter percent" in sub-section (3) were substituted by the words "eight per cent".

Click here to view full judgment.

SOCKLATINGA TEA COMPANY (P) LTD., CALCUTTA Vs. THE CHAIRMAN, BOARD OF TRUSTEES, ASSAM TEA PLANTATION PROVIDENT FUND (AND PENSION FUND) SCHEME, GAUHATI

Referred Judgements :-

JUDGEMENT

QUick Links

Get in Touch

Email

Contact Numbers

Address