THE REGIONAL PROVIDENT FUND COMMISSIONER(II), WEST BENGAL AND ANOTHER Vs. VIVEKANANDA VIDYAMANDIR & OTHERS

JUDGEMENT

(1.) The learned Counsel for the appellant produces a copy of the letter showing service upon the respondents along with a receipt of Speed Post. Let the same be taken on record. The question :

(2.) The learned Single Judge, relying on a decision in Regional Commissioner, EPF Tamil Nadu and Pondichery Vs. Management of Southern Alloy Foundries. (P) Ltd., 1982 (1) LLJ 28, was pleased to hold that the special allowance could neither be included in the basic wages nor could it be treated as dearness allowance and, therefore, was pleased to set aside the order passed by the Regional Commissioner, Employees' Provident Fund holding special allowance as dearness allowance.

(3.) The learned Counsel for the appellants pointed out from the definition of 'Basic Wages' given in Sec. 2(b) of the 1952 Act that it includes all emoluments excepting those specified clauses (i), ii) and (iii). Relying upon Sec. 6, the points out that the contribution is to be calculated on the basic wages and the dearness allowance and retaining allowance, if any, for the time being payable to each employee. According to him, the special allowance, in the facts and circumstances of the present case, is nothing but dearness allowance. He drew our attention to the agreement between the staff and the employer, which are at pages 21 to 26 of the Paper Book. It appears that those documents were signed by the employers and the employees.