JUDGMENT :

This appeal has been preferred against the order of the learned single Judge, dated 11.05.2022, passed in W.P.No.18104 of 2012, whereby the order passed by the second respondent Appellate Tribunal was confirmed.

2. The issue in this case revolves around as to whether ''attendance bonus'' should come within the purview of ''basic wages'' in terms of Section 2 (b) (ii) of the Employees Provident Funds and Miscellaneous Provisions Act, 1952, in short, ''the Act''.

3. For the sake of convenience, the expression of ''basic wages'' under Section 2 (b) of the Act is extracted below :

''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 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 employmen