1. In all these Writ Petitions, the short question that arises for consideration is whether the contribution for leave encashment expenditure is covered within the definition of basic wages under Sec.2(b) of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (for short "PF Act").

2. Section2(b) of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 reads as follows:

"2.Definitions - In this Act, unless the context otherwise requires-

(Sub-sections (a) and (aa) are omitted)

(b) "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 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 a rise 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 employment;

(iii) any presents made by the empl