GAURANG KANTH
Whirlpool of India Ltd. – Appellant
Versus
Regional Provident Fund Commissioner – Respondent
JUDGMENT
Gaurang Kanth, J.
1. The present petition is filed under Articles 226 and 227 of the Constitution of India impugning the order dated 17.12.1999 (hereinafter referred to as the "Impugned Order") passed by the Employees Provident Fund Appellate Tribunal, New Delhi (Respondent No.3) in Appeal No. ATA-16(8)1999 titled as `M/s Whirlpool of India Ltd. v. Regional Provident Fund Commissioner, Faridabad (Haryana)'. Vide the aforesaid Impugned Order, the Respondent No.3 dismissed the appeal and confirmed the order dated 28.07.1999 passed by Regional Provident Fund Commissioner, Faridabad (Respondent No.1) under Section 7-A of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as "E.P.F. Act").
FACTS RELEVANT FOR ADJUDICATION OF THE PRESENT WRIT PETITION
2. On 13.10.1995, the Petitioner Company, during the course of conciliation proceedings under Section 12(3) of the Industrial Disputes Act, 1947 ("I.D. Act"), entered a long-term settlement with its workmen union under the provisions of the I.D. Act. A Memorandum of Settlement (Annexure P-7) was signed between the Petitioner and the workmen of the Petitioner Company, whereby the Petitioner
The cash canteen subsidy is classified as the cash value of any food concession, thus included in dearness allowance under the EPF Act, subject to provident fund contributions.
Employee - Basic Wages - “Basic wages” means all emoluments which are earned by an employee while on duty or on leave or on holidays with wages in either case in accordance with the terms of the cont....
The court upheld the authority's order confirming the eligibility of employees for Provident Fund membership despite their salaries exceeding the statutory limit, emphasizing the welfare nature of th....
Payment allowances must be universally applied to qualify as basic wages for provident fund contributions.
Payment made under Section 17-B of the I.D. Act does not constitute 'wages' for the purpose of provident fund contribution.
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