distinction between a full-time employee doctor and consultant doctor as under:
Full-time employee doctor Consultant doctor
Entitled to pay in the appropriate ... concerned doctors.
(5) Most of the doctors were entitled for different types of leave and all of the consultant doctors were subject to the existing
Escorts, the hospital had two categories of Doctors i.e.
Employee Doctors and Retainer/Consultant Doctors. The terms were different
from one category to another ... tabulation extracted below:-
Sl.N As per Employee Doctors Retainer/Consultant Doctors
o Agreement (Agreement @ pg 170) (Agreement @ pg 150)
1 Term Whole time employment
category of Doctors (Doctors
on Revenue share with Minimum Guarantee and Senior Doctors on minimum
Guarantee consultancy fees) instead of section 192 being ... doctor. The doctors at their own discretion treat the
patients by making use of the infrastructural facilities and manpower available in
the hospital. The doctors
made to doctors u/s. 194J of the Act,
wherever, those doctors are appointed as consultant doctors,
but when it comes to employee doctors ... category of
doctors employed by the appellant company is consultant
doctors and said consultant doctors has been classified by full
time consultant doctors, visiting consultant
have gone
through the terms and conditions for employment of three
employee doctors i.e. Dr. Jyotsna Bhatavdekar, Dr.Runoo Ghosh
and Dr.Meenal Jain ... Ratilal Shah and Dr.T.Ayyappan. It is noticed that the
employee doctors are eligible for gratuity and coverage under
Provident Fund scheme and they
Escorts, the hospital had two categories of Doctors i.e.
Employee Doctors and Retainer/Consultant Doctors. The terms were different
from one category to another ... tabulation extracted below:-
Sl.N As per Employee Doctors Retainer/Consultant Doctors
o Agreement (Agreement @ pg 170) (Agreement @ pg 150)
1 Term Whole time employment
doctors ;
- the appointment order was sent by the College to
the individual doctors which doesn't allow any
private practice. Those doctors who carried ... employee of the assessee. Thus, the narrow half-an-
hour was only a break given to the employee-doctor
before his next duty;
(iii) Clauses
employee doctors draw a salary plus various other
benefits, whereas the retainer doctors are entitled to a
consolidated amount only.
3. The employee doctors cannot ... salaried doctors and the other for doctors appointed on
retainership basis as identical giving rise to employer-employee
relationship missing out the differences which have
Commissioner held that in the absence
of attributes of an employee doctors of this description
were not employees of the hospital. In respect of doctors ... extent of urging that
there is no employer-employee relationship when doctors
were paid fixed remuneration. The assessee then accepted
the mistake and agreed
more than 300 doctors, who were termed as permanent doctors of the company, were
working in their branches,that the doctor had been employed ... that the doctors were engaged on fixed
tenure by it,that the doctors were engaged on fixed pay by it,that the doctors were entitled
