U O I vs MURUGAN TALKIES

The Supreme Court upheld the validity of Sections 24 and 25 of the Cone Workers and Cinema Theatre Workers (Regulation of Employment) Act, 1981, affirming that employers are liable to contribute to the provident fund from the date of the notification. However, the Court modified the High Court's order by stating that deductions from employees' wages should only commence from the date of the judgment, to avoid hardship for retired and existing workers. The appeal was allowed in part, setting aside the High Court's relief to theater owners regarding retrospective contributions.