GMMCO LIMITED Vs. REGIONAL PROVIDENT FUND COMMISSIONER - I

JUDGEMENT

(1.) Heard Mr. Anand Gopalan, Learned Counsel for the Petitioner, Mr. K.Ramu, Learned Standing Counsel appearing for the Respondents in W.P. No. 31515 of 2019 and Second to Fourth Respondents in W.P. No. 949 of 2020 and Mr. D.Sathyaraj, Learned Special Government Pleader appearing for the First Respondent in W.P. No. 949 of 2020 and perused the materials placed on record, apart from the pleadings of the parties.

(2.) Since the same Petitioner has filed these Writ Petitions relating to the inclusion of allowances for assessment of Provident Fund contribution seeking different reliefs, they have been heard together and are disposed by this common order.

(3.) The Petitioner had earlier approached this Court in the Writ Petition in W.P. No. 22641 of 2013 on service of Notice No. TB/TAM/RO/19698/Enf/T-2/2013 issued by the Regional Provident Fund Commissioner - II, Chennai in a proceeding under Section 7-A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the 'Act' for short), seeking to forbear the continuance of that proceeding and initiation of enquiry. The grievance sought to be ventilated by the Petitioner therein was that a question of law relating as to whether special allowance paid by an establishment to its employees would fall within the expression 'basic wages' under Section 6 read with Section 2(b)(ii) of the Act for computation of deduction towards Provident Fund was pending before the Hon'ble Supreme Court of India in Surya Roshni Ltd., v. Employees Provident Fund (Civil Appeal Nos. 3965-3966 of 2013 etc., batch), and that the outcome of those cases should be awaited. This Court by an order dated 28.06.2018 disposed that Writ Petition holding as follows:-