GORDON WOODROFFE LTD Vs. REGIONAL COMMISSIONER EMPLOYEES PROVIDENT FUND TAMIL NADU AND PONDICHERRY STATES

JUDGEMENT

(1.) THE appellant is an employer. THE challenge in the writ petition was to an order of the Employees Provident Fund Commissioner dated 9.8.1991 passed under Section 7-A of the Employees Provident Fund and Miscellaneous Provisions Act (hereinafter called as 'the Act'), determining the contribution payable by the appellant on 'Saturday Allowance' and 'Special Allowance' paid to its employees. THE writ petition having been dismissed, the appellant has come forward with this appeal.

(2.) ARGUING for the appellant, Mr.S.Jayaraman, the learned counsel, after referring to the definition of 'basic wages' as defined under Section 2(b) of the Act and after referring to the concerned clause in the settlements dated 15.9.1976, 27.12.1979 and 12.11.1982 reached under Section 12 (3) of the Industrial Disputes Act, contended that the payment of 'Saturday Allowance'/'Special Allowance' will not form part of the substantive part of definition of basic wages and it would fall within the excluded category falling under Section 2(b)(ii) of the Act and therefore, the order of the respondent as well as that of the learned single Judge are liable to be set aside. In support of his submission, the learned counsel relied upon Bridge & Roof Co. (India) Ltd. v. Union of India (1962-2-LLJ-490) E.I.D. Parry v. Reg.Comm. EPF T.N. & Anr. (1984-1-LLJ-300) and Sri Changdeo Sugar Mills & Anr. v. Union of India & Anr. [(2001) 2 SCC 519].

(3.) IN the case on hand, in the year 1976 when the settlement dated 15.9.1976 was signed, the payment of 'Saturday Allowance' came to be introduced under clause 4 of the said settlement. The said clause 4 reads as under:-