JUDGMENT:

Dr. ARIJIT PASAYAT, J.-- In all these appeals common points of law are involved and therefore they are disposed of by a common judgment.

2. The dispute in each case is whether the amount received by encashing the earned leave is a part of "basic wage" under Section 2(b) of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 (in short the 'Act') requiring pro rata employer's contribution. In each case the Regional Provident Fund Commissioner (in short the 'Commissioner') held that the amount received on encashment of earned leave has to be reckoned for the purpose of Section 2(b) of the Act. Accordingly, demands were raised. Appeal was preferred before the Employees Provident Fund Appellate Tribunal (in short the 'Tribunal') which held that it is not a part of basic wages. However, it was observed that a different view was taken by the Bombay High Court and, therefore, the respondent in the appeals i.e. the Commissioner should take up the matter before the Karnataka High Court. Accordingly, Writ Petitions were filed before the Karnataka High Court. A learned Single Judge allowed the Writ Petit