| Case ID |
73851291-3dd1-42b7-a866-ac7ead99d015 |
| Body |
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| Case Number |
MA. No. 37 of 1992 |
| Decision Date |
Feb 06, 1994 |
| Hearing Date |
Feb 06, 1994 |
| Decision |
The appeal was dismissed, and the order passed by the learned Social Security Court was upheld. The court found that the respondent had provided benefits exceeding the required contributions under the West Pakistan Employees Social Security Ordinance. The evidence showed that the respondent was paying much more than the 7% contribution while the Social Security Institution was not providing any benefits to the employees during the relevant period. The findings of the Social Security Court were upheld, as the benefits provided by the employer were not lesser than those mandated by the Institution. |
| Summary |
In the case of MA. No. 37 of 1992, the Sindh High Court addressed the contributions required by employers under the West Pakistan Employees Social Security Ordinance. The ruling emphasized that when an employer provides sufficient benefits to its employees, the requirement to contribute to the Social Security Institution may be deemed satisfied. The court examined evidence regarding medical facilities provided by the employer and determined they exceeded the statutory obligations. The judgment reinforced the principle that double taxation on employers is not permissible when adequate alternative arrangements are made. This case highlights crucial interpretations of social security law, emphasizing the balance between employer obligations and employee benefits. Keywords: social security, employer contributions, legal decision, Sindh High Court, employee benefits. |
| Court |
Sindh High Court
|
| Entities Involved |
SINDH EMPLOYEES SOCIAL SECURITY INSTITUTION, KARACHI,
SPENCER & COMPANY (PAK) LTD., KARACHI
|
| Judges |
MAMOON KAZI, J
|
| Lawyers |
Khalid Habibullah,
S.M. Yaqoob
|
| Petitioners |
SINDH EMPLOYEES SOCIAL SECURITY INSTITUTION, KARACHI
|
| Respondents |
SPENCER & COMPANY (PAK) LTD., KARACHI
|
| Citations |
1994 SLD 313 = 1994 PLC 503
|
| Other Citations |
Kohinoor Chemical Co. Ltd. v Sindh Employees' Social Security Institution PLD 1977 SC 197
|
| Laws Involved |
West Pakistan Employees Social Security Ordinance
|
| Sections |
20,
23
|