VISWANETHRA AGENCIES Vs. PRESIDING OFFICER

JUDGEMENT

(1.) The order dated 28.01.2011 passed in ATA.No.843(13) of 2009 by the EPFAT, New Delhi, is under challenge in the present writ petition.

(2.) The learned counsel appearing on behalf of the writ petitioner mainly contended that as per Section 2(b) of the EPF&MP Act, 1952, the cash value of any food concession is not included in the backwages. Therefore, the full allowances granted to the employees, cannot be taken into account for the purpose of calculating the contributions under the EPF Act. Urging this Court mainly for basic wages, ie., all emoluments which are earned by an employee while on duty [or on leave or on holidays with wages in either case] in accordance with the terms of the contract of employment and which are paid or payable in cash to him, but does not include the cash value of any food concession. The learned counsel for the writ petitioner reiterated that the very order passed by the original authority as well as the Tribunal is in violation of the said Section 2(b)(i) of the EPF Act.

(3.) The learned counsel for the writ petitioner is of the opinion that in view of the fact that the canteen facility is not provided to the employee inside the premises of the writ petitioner/Agency, if the allowances was paid, the same will not fall within the ambit of the provisions of the Act itself. Thus, the said amount calculated for the purpose of deriving the contributions is erroneous one. The tribunal has also not considered the exemption granted in the Act itself.