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Supreme Court decision on PF on leave encashment

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Supreme Court decision on PF on leave encashment

Postby pca » Sat Mar 15, 2008 4:10 pm

Dear all,

Supreme Court in the case of Manipal Academy of Higher Education v/s RPFC decided on 12.3.2008 has held that leave encashment is not part of basic pay for the purpose of PF and hence PF is not applicable on the same. If payment has already been made, it can be adjusted against future liabilities and there will not be any refund claim. Copy of decision is attached for information.

Regards,
Attachments
Supreme Court No PF on leave encashment 12.3.08.doc
PF not applicable on leave encashment
(43 KiB) Downloaded 450 times
PC Agrawal
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Re: Supreme Court decision on PF on leave encashment

Postby snswamyfcs1956 » Sat Mar 15, 2008 7:58 pm

DEAR PCA

have you come across, a similar judicial interpretation towards payment of ESI contribution

kindly share your knowledge

s.narayanaswamy
learn as much as possible every day to stay fit in the field
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Re: Supreme Court decision on PF on leave encashment

Postby sph1980 » Thu Mar 27, 2008 3:12 pm

Thanks

regards,
shyam
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Re: Supreme Court decision on PF on leave encashment

Postby surinder kumar » Sat Jun 07, 2008 2:31 pm

Dear,

Earlier Hon'ble Supreme Court of India, in the case of Hindustan Lever Employees' Union vs RPFC, decided that Leave Encashment is a part of Basic.
While delevering judgement, in the case of Manipal Academy of Higher Education v/s RPFC, Hon'ble Supreme Court of India reverted its earlier judgement of Hindustan Lever Employees' Union vs RPFC.
Till 12/3/2008, the judgement of Hindustan Lever Employees' Union vs RPFC was in force.
So, the payment already paid can not be adjusted against future liabilities.

Regards,

Surinder Mahar
Surinder kumar
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Re: Supreme Court decision on PF on leave encashment

Postby pca » Mon Jun 09, 2008 11:51 am

Hindustan Lever Employees Union case was decided by Bombay High Court and not Supreme Court, and therefore was binding in the State of Maharashtra only. Please refer last para 14 of Supreme Court judgement which clearly states that payment already made can be adjusted for future liabilities and there shall not be any refund claim.

Regards,
PC Agrawal
Aurangabad (Maharashtra)
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Re: Supreme Court decision on PF on leave encashment

Postby pca » Tue Jun 10, 2008 10:59 am

Copy of circular dated 5.5.2008 issued by Regional PF Commissioner in this regard is also attached for your information.

Regards,
Attachments
Circular on PF on leave encashment 5.5.08.pdf
(229.98 KiB) Downloaded 152 times
PC Agrawal
Aurangabad (Maharashtra)
pca
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Posts: 1124
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