BRIDGE & ROOF CO. (INDIA) LTD vs UNION OF INDIA

The Supreme Court held that the term 'bonus' in Section 2(b) of the Employees Provident Fund Act, 1952, encompasses all types of bonuses payable to employees, thus including production bonuses in the definition of 'basic wages'. The Court invalidated the Central Government's order that directed the inclusion of production bonuses for contribution calculations under Section 6, stating that the legislature intended to exclude all bonuses from 'basic wages'. Consequently, the petition was allowed, and the Central Government's order was deemed incorrect.