Ismail, C.J.

This is an appeal against the order of Varadarajan, J, dated 26th July, 1979, allowing Writ Petition No. 837 of 1977. The short question that arose before the learned Judge was whether the special allowance paid by the employer to the employee as a result of an agreement entered into between the parties could be said to form part of dearness allowance of not for the purpose of calculating the contribution payable by the employer under the provisions of the Employees Provident Fund and Family Pension Fund Act, 1952, Section 2, clause (b) of the Act defines"the term" basic wages"

" basic wages

"means all emoluments which are earned by an employee while on duty or on leave with wages in accordance with the terms of the contract of employment - and which are paid or payable in cash to him but does not include -

(i) the cash value of any food concession;

(ii) any dearness allowance (that is to say, all cash payments by whatever name called paid to an employee on account of arise in the cost of living) house-rent allowance, overtime allowance, bonus, commission or any other similar allowance payable to the employee in respect of his employment or of work done in such