Valmiki J. Mehta, J.

1. The present petition under Article 226 of the Constitution of India impugns the award dated 16.9.2002 passed by the Industrial Tribunal answering the reference as to whether the workmen are entitled to payment of bonus on the entire amount of wages or bonus has to be calculated on the wages minus the figure of house rent allowance. Though, this was only one of the issues in the case which was decided, however. I may note that other issues in this case were given up by the Petitioner vide order dated 7.5.2004.

2. Crystallizing the issue for determination by this Court, the question would be as to what would be the "salary or wages" for the purpose of payment of bonus under the Payment of Bonus Act, 1965.

3. To understand the issues involved, it is necessary to refer to the definition of "salary or wages" under Section 2(21) of the Payment of Bonus Act, 1965 and the said provision reads as under:

2(21)"salary or wage" means all remuneration (other than remuneration in respect of over-time work) capable of being expressed in terms of money, which would, if the terms of employment, express or implied, were fulfilled, be payable to an employee in respect of h