ORDER

1. These two civil appeals arise out of a common judgment of tbe High a Court of Judicature at Madras allowing two writ petitions filed by the respondent-Company. The contention of the respondent-Company before the High Court was that the appellant-Corporation is not entitled to direct the respondentCompany to remit the employers and employees contributions to the extent to which they covered the amounts of incentive bonus paid to the workmen by the said company during the relevant periods. Two different orders of the appellant- authority directing the company to pay these amounts resulted in the aforesaid two writ petitions. A Division Bench of the High Court took the view that the company was not liable to remit either the employers or employees contributions so far as the incentive bonus paid to the employees was concerned as according to the High Court it did not form part of wages. The aforesaid judgment of the High Court was rendered on 13-10-1982. By grant of special leave to appeal, the present appeals are filed by the appellantCorporation.

2. Now, in the meantime, this Court has finally resolved this controversy. The two decisions of this Court which have a direct be