LAWS(MAD)-2007-10-389

THIRU AROORAN SUGARS LIMITED Vs. ASST

Decided On October 12, 2007
THIRU AROORAN SUGARS LIMITED Appellant
V/S
ASST. PROVIDENT FUND COMMISSIONER (ENF) EMPLOYEES' PROVIDENT FUNDS ORGANISATION, SUB-REGIONAL OFFICE, NO.18, SHREE COMPLEX, MADURAI ROAD, TRICHIRAPALLI Respondents

JUDGEMENT

(1.) IN all these Writ Petitions, the short question that arises for consideration is whether the contribution for leave encashment expenditure is covered within the definition of basic wages under Sec.2(b) of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (for short "PF Act").

(2.) SECTION 2(b) of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 reads as follows:

(3.) A preliminary objection was raised by the respondent by stating that there is an alternative remedy under Section 7 (i) of the Act to Appellate Tribunal and therefore, the Writ Petitions are not maintainable and the same should be dismissed.