ORDER

This Writ Petition has been filed challenging the order passed by the first respondent, thereby allowed the appeal filed by the second respondent.

2. Heard the learned counsel appearing for the petitioner and the learned counsel appearing for the second respondent and perused the materials available on record.

3. The second respondent firm is covered under the Employees Provident Funds and Miscellaneous Provision Act, 1952 (herein after referred to as the “Act”). It failed to remit the Provident Fund and Insurance Fund dues with all eligible components of wages for the period from March 2011 to September 2012. In order to determine the amount payable in respect of the second respondent, an enquiry was initiated under Section 7A of the Act. The second respondent was also duly served with a notice dated 09.08.2012 for a personal hearing to determine the contributions. During enquiry, the second respondent stated that the House Rent Allowance, Washing Allowance and Conveyance Allowance were not taken into account for Provident Fund contribution since it is not being paid uniformly to all employees. It is also stated that only its workmen were paid allowances for washing their unif