CHANDURKAR J.- This is a reference made by the Employees Insurance Court, Nagpur, under section 81 of the Employees State Insurance Act, 1948 (34 of 1948), hereinafter referred to as the Insurance Act. The question referred is as follows :-

"Whether the term "wages" as defined under section 2 (22) of the Employees State Insurance Act, 1948 includes all the payments made for overtime work and if so, is the employers special contribution payable on such an amount?"

The above referred question arose out of an application filed by the Shivraj Fine Art Litho Works, Subhash Road, Nagpur-2, hereinafter referred to as the employer, under section 75 read with section 76 of the Insurance Act, disputing its liability to pay Rs. 1787 on account of employers special contribution in respect of the remuneration paid to the workers who had worked overtime. The Insurance Inspector had found that during the period July 1966 to June 1967, a sum of Rs.71,466.53 was paid on account of overtime work to the employees in the employment of the employer and, according to the Inspector, the employers special contribution at the rate of 2½ per cent was liable to be paid by the employer. The ground o