Judgment

Shah, J.-Leave granted.

2. This appeal by special leave is filed against the judgment and order dated 16th October, 1998 passed by the Division Bench of the High Court of Karnataka at Bangalore in Appeal No. 2502 of 1998 dis­missing the appeals filed by the appellant-company and confirming the order passed by the learned Single Judge in Writ Petition No. 23096 of 1997.

3. Writ Petition was filed in the High Court of Karnataka for a decla­ration that the Notification dated 19th August, 1987 issued by the State Government in exercise of the power under Section 27 of the Minimum Wages Act (hereinafter referred to as “the Act”) fixing the minimum rates of wages payable to the categories of employees as specified in the said Notification for Item No. 28, namely, “shops and commercial establishments” under the Act, was not applicable to the appellant-industry and also for setting aside the order dated 31st July, 1997 passed by the Labour Officer (the Competent Authority) under the Minimum Wages Act.

4. Respondent - employees contended that appellant was required to pay variable dearness allowance on the basis of the Notification issued under Section 3 read with Section 5 of the Act