Supreme Court · 1996 INSC 1272 · Decided 4 November 1996
Sasadhar Chakravarty and ANR. v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 1272 · [1996] SUPP. 8 S.C.R. 356
- Case number
- WRIT PETITION (CIVIL) No. 1640/1986
- Decided
- 4 November 1996
- Bench
- A.M. AHMADI, K.S. PARIPOORNAN, SUJATA V. MANOHAR (3-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution; Income Tax Act Section 2(6)
Headnote
Income Tax Act, 1961-Schedule IV-Part B-Clause Jl(cc)­ Income Tax Rules, 1962-Rules 89 and 91---{;onstitutionality of-Whether arbitrary-Creation of superannuation fund-Fund being used to purchase C annuity of Life Insurance Corporation at the time of death/retirement of employee-No option to of the employees-{;onstitution of India-Article 14. M/s. Indian Oxygen Ltd., had set up a non-contributory D superannuation fund called Indian Oxygen Ltd. Staff Pension Fund. Under the scheme of the Fund, the employer made contribution in respect of each of its employees (the beneficiary of the
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