ORDER

S.K. Gangele, J.

1. Petitioner-Company has filed this petition against the order dated 09.03.2011, Annexure P-1 passed by Employees Provident Fund Appellate Tribunal and the order dated 21.04.2008, Annexure P-2 passed by Assistant Provident Fund Commissioner, Gwalior.

2. The Petitioner is a Company, registered under the provisions of the Companies Act, 1956. Its establishment is governed by the provisions of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952, hereinafter referred to as the 1952 Act and also by the provisions of the Employees' Provident Fund Scheme, 1952, hereinafter referred to as the 1952 Scheme. The Petitioner - Company has been allotted a Provident Fund Code No. MP/15203. The Petitioner has two categories of employees, i.e. Firstly, Executive Category which includes - i.e. Officer, Manager, General Manager and Vice President etc. and secondly Non-executive category, which includes Supervisors, Assistant operators, operators, Fitters, Computer Operators.

3. The Petitioner - company in accordance with the management policy has been paying Variable Dearness Allowance (for brevity, 'VDA') which is payable to second category of employees i.e. no