Koluthara Exports Ltd vs State Of Kerala & Ors

The Supreme Court upheld the constitutional validity of Section 4(2) read with Section 2(d) of the Kerala Fishermen's Welfare Fund Act, 1985, affirming that the State can impose contributions for welfare purposes under Entry 23 of List III of the Seventh Schedule of the Constitution. The Court clarified that a relationship of employer and employee is not necessary for such legislative action, aligning with previous rulings in Gasket Radiators Pvt. Ltd. vs. Employees' State Insurance Corporation and others. The appeal was referred to a Constitution Bench due to its significance in interpreting constitutional provisions regarding taxation and welfare legislation.