JUDGMENT

Manish Pitale, J. - The Petitioner is proprietor of M/s. Swastik Enterprises and he has filed this Petition for quashing of a complaint filed by the Respondent-Provident Fund Inspector before the Judicial Magistrate First Class at Ponda, claiming that the said complaint initiated under the provisions of the Employees Provident Funds and Miscellaneous Provisions Act, 1952, (the aforesaid Act), is not maintainable in the facts and circumstances of the present case.

2. In the present case, proceedings were initiated under the provisions of the said Act on the basis that the establishment of the Petitioner stood covered and that there was outstanding liability under the said Act, which the establishment had not deposited. The Petitioner does not dispute the fact that the establishment stood covered under the provisions of the said Act and that contributions towards provident fund are being made. The area of dispute is confined to the question as to whether a particular allowance to be paid to the employees of the aforesaid establishment is covered under the definition of wages and consequently whether the contribution towards provident fund ought to be deposited by including the