By this writ petition the petitioner company has questioned the legality and propriety of the order passed by the Regional Provident Fund Commissioner in an enquiry under Section 7 A of The Employees' Provident Funds and Miscellaneous Provisions Act, 1952 ("the Act" for short) confirmed by the Employees Provident Fund Appellate Tribunal at New Delhi.

2. The only question is whether the Food Allowance agreed to be paid by the petitioner to its employees under a settlement is "cash value of any food concession" allowed to the employee and therefore liable to be included for the purpose of calculating the employers contribution to the provident fund.

3. In the course of a settlement, the petitioner and the respondent NO.2 Union agreed to as follows:

"Food Allowance:

It is agreed between the parties that with effect from 1st June, 1995 the food allowance will be as under:

A) In divisions where canteen exists, employees would be paid a food allowance of Rs.900/- per month (through Salary). In addition, Coupons worth Rs.31 0/- would be issued every month for which a deduction of monthly contribution of Rs.10/- will be made from the salary of each employee. Such coupons would be n