ORDER :

C.M. Poonacha, J.

The present Writ Petition is filed seeking for the following reliefs:

"a)The order bearing No.PY/PNY/PF/ENF/CIR.II/ 5120/2685/2013-14 dated 18.03.2014 at Annexure 'E' passed by the first respondent; and

b) Order dated 05.04.2019 in EPF Appeal No.336/2017 at Annexure 'K' passed by the Central Government Industrial Tribunal-cumLabour Court and EPF Appellate Tribunal, Bengaluru;

c) Declare that EPF contribution is not payable on ex-gratia and 17B wages;

d) Pass such other appropriate order as deemed fit in the facts and circumstances of the case in the interest of justice."

2. It is the case of the Petitioner that Respondent Nos.3 to 14 were its employees and were transferred from Bengaluru to Dehradun on 08.07.2005 and relieved them from the Bengaluru factory complex. The said transfer was challenged and a dispute was raised before the Labour Court. The Labour Court vide its award, ordered for reinstatement of the said Workmen with back wages. Being aggrieved, the Petitioner filed Writ Petitions before this Court challenging the award passed by the Labour Court. This Court granted stay of the award passed by the Labour Court subject to payment of wages as per Section 17B of the Industrial Disputes Act, 1947 (for short 'ID Act'). During pendency of the Writ Petitions, the Petitioner-company and the Workmen settled the disputes amongst themselves and filed a Joint Memo setting out the terms of settlement. This Court vide its order dated 24.08.2011 took on record the said Joint Memo and disposed off the Writ Petitions by modifying the award of the Labour Court in terms of the Joint Memo.

3. Under the terms of Joint Memo, the Workmen received an ex-gratia amount of Rs.7,00,000/- and resigned from the services of the Petitioner-company and received the said sum of Rs.7,00,000/- as ex-gratia in consideration of all the claims to wages and all other benefits for the period from the date of transfer till the date of resignation.

4. Respondent No.1 - Regional Provident Fund Commissioner - 1 (for short 'PF Commissioner') issued notice to the Petitioner demanding Provident Fund contribution on the payment of Rs. 7,00,000/- in respect of each of the Workmen. The Petitioner filed its objection to the said notice. The Respondent No.1 by order dated 18.03.2014, in proceedings conducted under Section 7 A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as 'PF Act') held that the Petitioner was liable to pay the Provident Fund contribution in respect of the settlement made to the Workmen and quantified the amount payable by the Petitioner and directed it to remit the assessed amount of Rs. 27,86,187/-, failing which, the proceedings to recover the same would be initiated under the provisions of the PF Act.

5. Being aggrieved, the Petitioner challenged the said order dated 18.03.2014 before the Appellate Authority, i.e., the Central Government Industrial Tribunal-cum - Labour Court (hereinafter referred to as 'Appellate Authority'). The Respondent No.1 - Commissioner entered appearance before the Appellate Authority and contested the said proceedings by filing its objections. The Tribunal, by its order dated 05.04.2019, rejected the appeal filed by the Petitioner. Being aggrieved, the present Writ Petition is filed seeking appropriate reliefs.

6. Learned Senior Counsel appearing for the Petitioner referred to Section 17B of the ID Act and Section 2 (b) of the PF Act and contends that the definition of 'basic wage' as stipulated in Secti