Supreme Court of India · 2019-02-28
THE REGIONAL PROVIDENT FUND COMMISSIONER (II),WEST BENGAL. vs VIVEKANANDA VIDYAMANDIR
- Citation / case number
- SC 2008/2232
- Court
- Supreme Court of India
- Petitioner
- THE REGIONAL PROVIDENT FUND COMMISSIONER (II),WEST BENGAL.
- Respondent
- VIVEKANANDA VIDYAMANDIR
- Author
- HON'BLE MR. JUSTICE NAVIN SINHA
- Bench
- HON'BLE MR. JUSTICE ARUN MISHRA, HON'BLE MR. JUSTICE NAVIN SINHA, HON'BLE MR. JUSTICE M.R. SHAH
Judgment text excerpt
The Supreme Court addressed the interpretation of 'basic wages' under Section 2(b)(ii) and Section 6 of the Employees’ Provident Fund and Miscellaneous Provisions Act, 1952. The Court held that special allowances paid to employees are to be included in the computation of basic wages for Provident Fund deductions, affirming the authority's stance that such allowances are integral to wage calculation. The appeals were dismissed, upholding the inclusion of various allowances as part of basic wages.