Supreme Court of India

Sangam Spinners v. Regional Provident Fund Commissioner-i

Neutral citation
Reported as [2007] 12 S.C.R. 883
Bench Dr. Arijit P Asay At and P. Sathasiv Am JJ.
Decided 4 December 2007

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

3 Supreme Court benches have cited this judgment.

What the Court ordered

In view of the above position in law, the judgments of the E Commissioner and the High Court are indefensible and are set aside.

Judgment, page 10

From the headnote

Employees Provident Funds Act, l 952-s. l 6(1)(d)-Infancy protection-To newly set up factories, by way of exemption from applicability of the Act for 3 years-Omission of exemption provision in 1998 w.r.e.f 22-9-1997-Held: Irrespective of the omission, appellant factory, which was set up on 1-9-1995, entitled to protection for full 3 years startingfrom the date of set up-General Clauses Act 1897-s.6 (c). Repeal-Effect of, on accrued right-General Clauses Act 1897- s.6 (c). Interpretation of Statutes-Retrospective or prospective operation-Determination-Held: Every statute is prima facie

Where later benches applied it

Of those, 1 relied on · 2 referred to

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