Contribution, to any fund shall not include any sums in repayment of loan. [Income-tax Act, 1961 (43 of 1961), s. 80C(8)(ii)]
Means the sum of money payable to the corporation by the principal employer in respect of an employee and includes any amount payable by or on behalf of the employee in accordance with the provisions of this Act. [Employees' State Insurance Act, 1948 (34 of 1948), s. 2(4)]
The word 'contribution' used in the proviso must also be given its due meaning. It cannot be understood as donations. If that be so, a voluntary contribution cannot amount to a compulsive donation. If the donor, in order to gain an advantage or benefit, if he apprehends that but the contribution some adverse consequence would follow, makes a donation certainly it ceases to be voluntary, Municipal Corpn. of Delhi v. Children Book Trust, AIR 1992 SC 1456 (1472): (1992) 3 SCC 390. [Delhi Municipal Corporation Act, 1957, (66 of 1957), s. 115(4)(a), Proviso]
The performance by each of two or more persons, jointly liable by contract or otherwise, of his share of the liability. It frequently arises between sureties, who are bound for the same principal, when, upon his default, one of them is compelled to pay the money, or to perform any other obligation for which they all became bound; the surety who has paid the whole, being entitled to receive contribution from all the others, or from the solvent sureties, if any of them become insolvent, for what he has done in relieving them from a common burthen. See Dering v. Earl of Winchelsea, (1787) 1 Cox 318; 1 W. & T.L.C. and notes; Rowlatt on Principal and Surety.
By the Mercantile Law Amendment Act, 1856 (19 & 20 Vict. c. 97), s. 5, a co-surety or co-debtor is entitled on payment of the debt to a transfer of the securities held by the creditor.
Legatees are sometimes compelled to refund and contribute for the payment of debts. In like manner, contribution lies between partners for any excess, which has been paid by one partner beyond his share, if, upon the winding-up of the partnership affairs, such a balance appears in his favour; or if, upon a dissolution, he has been compelled to pay any sum for which he ought to be indemnified. It also lies between joint-tenants, tenants-in-common, and part owners of ships, and other chattels, for all charges and expenditures incurred, for the common benefit, 1 Story's Equity, 393-415. So there is contribution between co-defendants in contract, if the goods of one be taken by fi. fa. For the whole amount of judgment.
There was no contribution among wrongdoers, Merryweather v. Nixan, (1799) 8 TR 186; 2 Sm LC, unless the person seeking contribution did not know that he was doing an unlawful act (Clerk and Lindsell on Torts; palmer v. Wick etc., Co., 1894 AC 318), or a special right of action existed by statute, as by s. 37 of the Companies Act, 1929; but see LAW REFORM. In equity, however, there may be contribution as between trustees who have concurred in a breach of trust, Blyth v. Fladgate, (1891) 1 Ch 337, and cases there cited.
In an action in the High Court, where a defendant claims to be entitled to contribution over against any other person, such other person maybe brought in as a 'third party' and relief obtained against him. See THIRD PARTY.
Means a contribution payable in respect of a member under a Scheme or the contribution payable in respect of an employee to whom the Insurance Scheme applies. [Employees' Provident Funds and Miscellaneous Provisions Act, 1952, s. 2 (c)]