1. The question arising for decision in these appeals is the same. The question concerns the liability of the appellant in these appeals to pay contribution to the respondent, the Employees State Insurance Corporation under the provisions of the State Insurance Act in respect of the workmen of the appellant-company on the basis of the payment of incentive wages for production above a fixed norm for a group. Whether such payment is to be taken as wages for the purpose of calculating the remuneration payable under the Act was the controversy The two appeals relate to the question raised for two different periods but between the same parties. The Employees Insurance Court examined the position and held that on the terms concerning the payment of incentive wages, it has to be considered as remuneration coming within the meaning of the term as defined in S.22(2) of the Employees State Insurance Act. That is challenged in those appeals.

2. The term'wages' is defined in S.2(22) to read:

"Wages means all remuneration paid or payable in cash to an employee, if the terms of the contract of employment, express or implied, were fulfilled and includes any payment to an employee in res