This Writ Petition has been filed by the Assistant Provident Fund Commissioner, Visakhapatnam, challenging the order dated 10.05.1999 passed by the Employees Provident Fund Appellate Tribunal in appeal No. ATA/1(18)99/1351.

2. The second respondent is a Public Limited Company incorporated under the Companies Act, 1956. It has set up a factory for its Company at Rajahmundry. However, the Government of Andhra Pradesh had granted exemption to the establishment of the respondent company by notification dated 18.05.1982 issued in exercise of powers under Section 17 of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (for short, 'the Act'). Pursuant to a settlement dated 03.07.1990 with its Union the second respondent revised the Basic Wages, Scheme of Dearness Allowance, Leave Travel Allowance, House Rent Allowance and Educational Allowance apart from making payment of adhoc amount of Rs.2,800/-to all permanent workmen who were on the rolls as on 01.11.1989 and continued to be on the rolls on 01.07.1990. The terms of the settlement specifically provide that adhoc payment would not be referred as remuneration / wages and would not be treated for E.S.I., P.F.,