By the Court.—The question of law, that requires consideration in these two Special Appeals, is as to whether the ‘Variable Dearness Allowance’ (VDA) in the notification dated 31.1.1992 issued under Section 4 of the Minimum of Wages Act, 1948 (in short, the Act) is linked up with the basic rate of wages.

2. The Govind Bhawan Karyalaya with its registered office at 151 M.G. Road, Kolkata is a Society registered under the Societies Registration Act engaged in religious and charitable works including publication of religious books. The Society carries on various activities including running a printing press at Gorakhpur known as ‘Geeta Press’. The books printed and published are sold at nominal prices at various places in the country. The press is the major source of affordable religious books in the country.

3. The Society employs unskilled, semi-skilled, skilled and highly skilled staff. They are paid wages in accordance with the notifications issued from time to time by the State Government under the Act.

4. Learned Single Judge has dismissed both the writ petitions challenging the notification dated 31.1.1992 issued under Section 4 of the Act for the reasons :

A. The cons