JUDGMENT:— The short question involved in these appeals is as to whether the amount paid to its employees by the employer towards the authorised leave which they enjoy under the provisions of Ss. 79 and 80 of the Factories Act, 1948, is or is not to be included in the total wage bill of the employer for the purposes of computing its share of special contribution under S. 73(a) of the Employees State Insurance Act, 1948 (hereinafter referred to as the Act). The dispute relates to a period prior to the amendment of the definition of the term "Wages" under S 2(22)of the Act by Act No. 44/ 66. There is no dispute that the amount paid towards the authorised leave as aforesaid was not included in the definition of the term "Wages" as it then stood. The submission which was made on behalf of the appellant before the High Court and has been reiterated before us is that even though the definition of the term "Wages" did not include the amount paid towards the authorised leave, it became wages in view of the Explanation to Section 41 of the Act. This submission, however, did not find favour with the High Court. It has been pointed out by the High Court that the purpose of Sections 40 and 41