SRI KAILASH LOGISTICS LIMITED REPRESENTED BY ITS MANAGER Vs. ASSISTANT PROVIDENT FUND COMMISSIONER, EMPLOYEES PROVIDENT FUND ORGANISATION

JUDGEMENT

(1.) The petitioner impugns Exhibit-P1 and Exhibit-P3 orders issued by the respondent under Section 7A of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (hereinafter referred to as 'the Act' for short). The point in dispute in this writ petition is in a very small compass; as to whether certain amounts paid by the petitioner under the head "Special Allowance" could be construed to be part of wages under Section 2(b) of the Act.

(2.) While the respondent found that the amounts paid by the petitioner under this head is nothing but Dearness Allowance in a camouflage and thus liable to be computed along with the wages, the petitioner says that this is not so and that it is an Allowance that would stand excluded from the definition of basic wages under Section 2(b) of the Act. The petitioner, thus challenges these orders as being illegal and unlawful.

(3.) I have heard Sri.T.C.Krishna, the learned counsel appearing for the petitioner and Sri.A.Rajasimhan, the learned Standing Counsel for the respondent.