( 1 ) THE Employees' State Insurance Corporation demanded contribution with regard to the subsistence allowance of the employee, who was under suspension. That was challenged before the Employees' Insurance Court, Bangalore, by making an application under S. 75 (1) of the employees' State Insurance Act.

( 2 ) THE Employees' State Insurance Corporation resisted the petition. According to the employees' State Insurance Corporation, any amount paid to the Employee, during the subsistence of the relationship of master and servant would constitute wages. The Employees' Insurance Court raised the following issues as arising for its consideration :

(1) Whether the subsistence allowance is wages as defined in the E. S.. Act ? (2) What order ? the Employees' Insurance Court, after considering the facts and arguments addressed before it, came to the conclusion that the subsistence allowance paid to an employee during the period of suspension would not amount to wages and, in that view, the application made by the employer was allowed and the demand of contribution was set aside. Aggrieved by the said order, the Employees' State Insurance Corporation has instituted the present