S. Bandyopadhyay, Accountant Member - In the assessment order in this case addition of an amount of Rs. 3,06,006 in respect of late payment to the provident fund account of the employees was made presumably by taking recourse to the provisions of section 43B and section 36(1)(va) of the Act. The amount under consideration seems to be consisting of two portions, viz., employees contribution portion and the employer’s contribution portion.

The addition was upheld in first appeal.

2. So far as employer’s contribution is concerned, an appellate ground taken up as ground No. 1 in this appeal filed by the assessee has not been pressed by the learned counsel for the assessee at the time of hearing of the appeal before us. Hence, this particular ground has been dismissed.

3. However, the assessee strongly objects to the addition of the portion representing employees’ contribution to the provident fund. It is contended that the payments of wages/salary pertaining to a particular month are being made in the next month. By referring to clause 38 of Employees’ Provident Fund Scheme, 1952, relating to mode of payment of contribution it is contended that the assessee is entitled to make the pa