British Council v. Commissioner of Labour – sllr 2003 volume 3 page 184

In the case between British Council (Petitioner) and the Commissioner of Labour (Respondents), the court addressed whether the British Council qualified as a Charitable Institution under the Employees Provident Fund Act, the Charitable Act 1960, the Income Tax Ordinance, and the Trust Ordinance, thereby determining its liability for Employees Provident Fund (EPF) contributions for a former employee for the period from 1965 to February 1984. It was held that the British Council is a charitable institution established for the advancement of education and cultural relations by virtue of its Royal Charter and charitable status, and therefore is not liable for the specified EPF contributions. This holding reaffirmed the legal principle that entities registered and functioning exclusively for ch