HIGH COURT OF MADRAS
Hon`ble Mrs.Justice S.SRIMATHY
THE REGIONAL PROVIDENT FUND- – Appellant
Versus
THE PRESIDING OFFICER – Respondent
ORDER
This Writ Petition is filed to quash the impugned order, dated
09.02.2012 passed in ATA.No. 734(13) 2010 on the file of the first respondent.
2. The contention that is raised before this Court is that the EPF Organization has taken the definition stated in the Minimum Wages Act and trying to fix the basic wages. The learned Counsel appearing for the second respondent submitted that the Employees Provident Fund Act defines the basic wages. In such circumstances the EPF organisation cannot invoke Minimum Wages Act for the same definition and relied on the judgment rendered by Punjab & Haryana High Court, Assistant Provident Fund Commissioner vs. M/S.G4S Security Services (India)
Ltd. & Another. In the said judgment it has been held as under:
‘5. The above view of the Tribunal has been upheld by learned Single Judge as follows:-
"It is thus evident that under the provisions of the Employees Provident Fund Act, the definition of wage has an appended exclusion clause in which the various allowances which are quite broad in nature have been provided so as to enable the employee to determine its liability to make the contribution to the fund.
The Minimum Wages Act on the other hand provid
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