( 1 ) A common order dated 20/01/1979 passed by the Regional provident Fund Commissioner, Gujarat State, Ahmedabad holding that the provident fund and other dues are required to be paid on the amount of Rs. 450. 00 paid to each employee pursuant to agreement dated 7/05/1975 is under challenge in all these petitions.

( 2 ) IN October, 1973, the Union Labour Minister passed an award in respect of scales of pay, service weightage and figments, additional dearness allowance etc. payable to the employees engaged in the Cement Industry. Even thereafter some disputes persisted. The negotiations which took place between the parties had broken down on account of the disagreement on the question of : (i) the date from which the new pay scales, increments, fitments, etc. would be brought into effect and (ii) the quantum of house rent allowance. Mr. T. A. Pai, the then Minister for Industry and Civil Supplies was requested to use his good office to resolve the disputes. On 6/05/1975 in the presence of the Minister for Industries and Civil Supplies and Minister of State in the Ministry of Industry and Civil Supplies and agreement was arrived at between the parties. The agreement has been signed by the representatives of all the Trade Unions and also by the authorised officers of the respective Cement Company. The relevant part of the agreement reads as follows :" (I) The notional date for bringing into effect the new pay scales, fitments weightage, increments, etc. , already agreed upon between the two parties, will be the 15/09/1973. However, actual payments in the revised wage structure which would include the annual increment due on 15-9-1974 will be with effect from the 1/05/1975. Hereafter, annual increments will be given on 15th september of each year including 15/09/1975. (ii) In lieu of the payments of arrears for the period 15/09/1973 to 30th april 1975 as a result of the revised wage structure including the revised house rent allowance, each employee will be paid a lumpsum of Rs. 450. 00. This will be in the nature of an ad hoc payment and will not count towards Provident Fund contribution, Bonus, Gratuity, ESI contribution, etc. The payment of the lumpsum to the workers who have joined service after 15/09/1973 will be pro rata, on the basis of length of service. (iii) Actual payment of the lumpsum as well as of emoluments in the revised wage structure for May and June, 1975 will be made in July, 1975. (iv) The employees will be paid additional house rent of Rs. 7. 00 per month. Decisions regarding recovery of house rent will be taken at the unit level through mutual negotiations and agreements, according to the principles laid down by the 1st and 2nd Cement Wage Boards. (v) This agreement will remain in force till the 1/03/1977, coterminous with the award of the Labour Minister.

( 3 ) THE Ministers agreed that, while granting escalation in the ex-works retention price of cement in July, 1975, the Government will take into account the incidence of the revised wage structure as well as of the above decisions on the cost of labour for the production of cement. "

( 4 ) PURSUANT to the agreement, each employee was paid an amount of Rs. 45. 00 in lieu of the payment of arrears for the period commencing from September 15, 197 3/04/1975. The Regional Provident Fund Commissioner, Gujarat state, Ahmedabad, felt that the provident fund deduction was required to be made from the amount of Rs. 450. 00. Hence he initiated proceedings on 15/09/1976 under Sec. 7a of the Employees Provident Funds and Miscellaneous provisions Act, 1952 (for short "the Act" ). In the proceedings, the Saurashtra majoor Mahajan Sangh, respondent No. 2 herein was permitted to participate. The Regional Provident Fund Commissioner after hearing the parties came to the conclusion that the amount of Rs. 450. 00 paid to each employee formed part of basic wages and, therefore, the provident fund and other dues were required to be paid. He decided to proceed furthe