The main legal point established in the judgment is that remuneration for specific work, not universally paid to all employees, does not constitute basic wages under the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952.

DEEPAK GUPTA, J

These writ appeals are being disposed of by a common judgment in view of the fact that an identical question of law arises in all the appeals and they all arise out of the same judgment.

2. The moot question which was decided by the learned Single Judge was whether the remuneration received by an employee pursuant to an understanding entered into with the Management of the Tea Estate for plucking tea leaf in the morning, before working hours commenced would form part of the basic wages of an employee as defined in Section 2(b) of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952, hereinafter referred to as the Act.

3. Section 2(b) of the Act reads as follows:

“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), houserent allowance, overtime allowance, bonus, commission or any other similar allowance payable to the employee in respect of his employment or of work done in such employment;

(iii) any presents made by the employer; “The learned Single Judge relied on the observation of the Apex Court in Bridge and Roofs Company Limited Vrs. Union of India (AIR 1963 SC 1474) wherein the Apex Court held as follows:

“7. The main question therefore that falls for decision is as to which of these two rival contentions is in consonance with S. 2(b). There is no doubt that “basic wages” as defined therein means all emoluments which are earned by an employee while on duty or on leave with wages in accordance with the terms of the contract of employment and which are paid or payable in cash. If there were no exception to this definition, there would have been no difficulty in holding that production bonus whatever be its nature would be included within these terms. The difficulty, however, arises because the definition also provides that certain things will not be included in terms “basic wages”, and these are contained in three clauses. The first clause mentions the cash value of any food concession while the third clause mentions may present made by the employer. The fact that the exception contain even presents made by the employer shows that though the definition mentions all emoluments which are earned in accordance with the terms of the contract of employment, care was taken to exclude presents which would ordinarily not be earned in accordance with the terms of the contract of employment. Similarly, though the definition includes “all emoluments” which are paid or payable in cash, the exception excludes the cash value of any food concession, which any case was not payable in cash. The exceptions therefore do not seen to follow any logical pattern which would be in consonance with the main definition.

8. Then we come to clause (ii). It excludes dearness allowance, houserent allowance, overtime allowance, bonus, commission or any other similar allowances payable to the employee in respect of this employment or of work done in such employment. This exception suggests that even though the main part of the definition includes all emoluments which are earned in accordance with the terms of the contract of employment, certain payments which are in fact the price of labour and earned in accordance with the terms of the contract of employment are excluded from the main part of the definition of “basic wages”. It is undeniable that the exceptions contained in clause (ii) refer to payments which are earned by an employee in accordance with the terms of his contract of employment. It was admitted by counsel on both side before us that it was difficult to find any one basis for the exceptions contained in t