NEW INDIA ASSURANCE CO LTD Vs. RABIN BHARALI

JUDGEMENT

(1.) This is an appeal under section 30(1) of the Workmen's Compensation Act by the New India Assurance Co. Ltd. against the judgment and award dated 22.2.2004 as passed by the Commissioner, Workmen's Compensation, Kamrup, Guwahati in W.C. Case No. 158 of 2003.

(2.) On the other hand, Mr. D.K. Saikia, learned Counsel appearing for the claimant-respondent submitted that the assessment of the wages of the workman as well as the compensation as determined by the Commissioner, Workmen's Compensation cannot be faulted with.

(3.) This Court has given an anxious consideration to the submission of Mr. Dutta, learned Counsel and has also critically examined the decision of Lakhimai Das . In Lakhimai Das , this High Court did not lay down any principle but has interpreted the provisions of law in the attendant circumstances of that particular case and held that a sum of amount paid to a workman to cover any special expenses entailed on him by the nature of his employment is not to be included in his "wages" for the purpose of determining the compensation. The said interpretation does not restrict in any manner the definition of the "wages" as provided in section 2(m) of the Workmen's Compensation Act, 1923 which stipulates as under: