John Deere India Pvt. Ltd.,, Pune vs Deputy Commissioner Of Income-Tax,, on 17 May, 2017
Similarly, in Johnson p John v. Dy. Commissioner, KVS & 2 Others
(OA 457/11), the Emakulam Bench had considered the same matter and allowed the
OA. The Hon'ble High Court of Kerala in OP(CA(}597/13(z) dt. 13.8.2013 had
confirmed the said order and it has become final. The applicants OA Nos.1076/19,
1139/19, 1140/19, 1249/19, 1141/19 and 1/2020 are''smployees who had not given
any option to continue in the CPF Scheme. As per the Scheme, employees who had
not given option to continue in CPF, will be deemec: to have come under the GPF
(Pension) Scheme from the date of introduction. The mainly rely on the decision of
the Hon'ble High Court of Madras in K.Subramanivs'ยป Commissioner (reported in
2017 STPL 9496 Madras). According to them, they are also similarly placed persons
as the applicant in that case and they are also entitled to get the benefit of GPF
(Pension) Scheme. We find no reason to deny the benefit given in the above case to
the applicants herein. |