ORDER :

S.M. Subramaniam, J.

1. In respect of special allowance paid by the management, the issue was raised whether such special allowances are to be included along with the basic wages for the purpose of calculating the contributions to be paid under Employee's Provident Fund and Miscellaneous Provisions Act, 1952. The Hon'ble Supreme Court of India decided the issue in the case of Regional Provident Fund Commissioner (II) West Bengal Vs. Vivekananda Vidyamandir and Others, stating that the special allowances also form part and parcel of basic wages and to be taken in to account for the purpose of calculating the contributions. The relevant paragraphs 12, 13 and 14 of the judgment are extracted hereunder:-

"12. The term basic wage has not been defined under the Act. Adverting to the dictionary meaning of the same in Kichha Sugar Company Limited through General Manager v. Tarai Chini Mill Majdoor Union, Uttarakhand, (2014) 4 SCC 37, it was observed as follows:

"9. According to http://www.merriam-webster.com (Merriam Webster Dictionary) the word 'basic wage' means as follows:

1. A wage or salary based on the cost of living and used as a standard for calculating rates of pay

2. A rate of