Law:

Section:

(a) Employees' Old-Age Benefits Act (XIV of 1976)--- --------Sections 9, 9-B & 47(f)---Pakistan Telecommunication (Re-Organization) Act (XVII of 1996), S. 34---Pakistan Telecommunication Company Limited ("Company")---Not a statutory body but a distinct and separate entity limited by shares formed under the Companies Ordinance, 1984---'Company' was liable to pay contributions under the provisions of Employees' Old-Age Benefits Act, 1976 from the date of its incorporation. Pakistan Telecommunication Company Limited ("Company") was incorporated as a limited company under the provisions of the Companies Ordinance, 1984. It did not come into existence under the Pakistan Telecommunication (Re-organization) Act, 1996, which Act only provided that a company limited by shares shall be incorporated under the provisions of the Companies Ordinance, 1984. By virtue of section 47(f) of the Employees' Old-Age Benefits Act, 1976, the said Act did not apply to persons in service of a 'statutory body'. For an entity to be described as a 'statutory body', its birth itself should have been caused by a special statute. Such entity should come into existence by virtue of a statute itself and not established under the provisions of an already existing statute. In the case of Pakistan Telecommunication Company Limited ("Company"), it came into existence under the provisions of the Companies Ordinance, 1984, an already existing statute, and not under Pakistan Telecommunication (Re-Organization) Act, 1996. As the 'Company' was incorporated under an existing law, it could not be regarded as a 'statutory body'. From the date of incorporation of the 'Company' none of its employees could be regarded as employees of a statutory body so as to enjoy the benefit of the provisions of section 47(f) of Employees' Old-Age Benefits Act, 1976. Since Pakistan Telecommunication Company Limited could not be regarded as a statutory body, it was liable to pay contributions under the provisions of Employees' Old-Age Benefits Act, 1976 from the date of its in-corporation. (b) Employees' Old-Age Benefits Act (XIV of 1976)--- --------S. 47(f)---Employees' Old-Age Benefits Act, 1976 not to apply to persons…

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