1. In these 10 writ petitions, the petitioners are different employers covered by the provisions of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952 (for short PF Act). Some of the petitioners are also multi national companies doing their business in India.

2. A common question that arises for consideration in all the 10 writ petitions is that various allowances paid by the petitioners to their employees under different heads, such as conveyance, educational allowances, food concessions, medical, special holidays, night shift incentives, city compensatory allowances were amounting to wages within the meaning of the term 'basic wage' as per Section 2(b) of the PF Act covered for deductions towards the Provident Fund.

3. In W.P.Nos.15823, 22480, 25442 and 25443 of 2010 and 3427 of 2011, the petitioners have come forward to challenge the notices issued under Section 7-A of the PF Act on various dates and it had not culminated into final orders. The petitioners were merely directed to produce various records to decide the question whether particular payment made by the petitioners to their employees would be covered by the term "basic wage" for the purpos