Supreme Court of India

Manipal Academy of Higher Education v. Provident Fund Commissioner

Neutral citation
Reported as [2008] 4 S.C.R. 772
Bench Arijit Pasayat J.
Decided 12 March 2008

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.

2 Supreme Court benches have cited this judgment.

From the headnote

LabowLaw: Employees' Provident Fund and Miscellaneous c Provisions Act, 1952: s.2(b) - 'Basic. Wage' - 'Leave encashment' - HELD: Amount received by encashing earned leave is not a part of "basic wage" under s.2(b) requiring pro rata contribution by 0 employer. In the instant appeals filed by the employer, the question for consideration before the Court was: whether the amount received by encashing the earned' leave is a part of "basic wage" under Section 2(b) of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 requiring pro rata employer's contribution? Allowing the

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