JUDGMENT

(Prayer: Writ petition filed under Article 226 of the Constitution of India, to call for the records relating to the Proceedings of the 2nd Respondent dated 16.09.2011 in Ref.No. ATA No. 131(13)2011 and quash the order passed therein and consequently direct the 1st respondent to pay the dues as assessed by the petitioner by the order dated 10.12.2010 in Ref. No.TN/SRO/Amb/31645/CC/A-1/2010.)

1. The short question that may arise for consideration in this writ petition is as to whether “attendance bonus” would fall within the scope of “basic wages” as defined in terms of section 2(b)(ii) of the Employees Provident Funds and Miscellaneous Provisions Act, 1952.

2. To examine the above question, it may be necessary to refer to the definition of “basic wages” as defined under Section 2(b)(ii) of the Employees Provident Funds and Miscellaneous Provisions Act, 1952, which reads as under:

2(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