irreparable injury. He submitted that under Section 6 of the EPF Act the contribution to the provident fund is to be computed on basic wages, dearness allowances and retaining allowances, if any, subject to the maximum ceiling of Rs.6,500/at the relevant period as provided under paragraph 26A (2) of the Employees Provident Fund Scheme, 1952. He urged that the EPFC has not considered the ceiling limit of Rs.6,500/- as provided in Paragraph 26A(2) of the EPF Scheme beyond which the provident fund is not to be contributed. He referred the definition of “basic wages” as defined under Section 2(b) of the EPF Act and it does not include the dearness allowance, house rent allowance, overtime allowance, Bonus, Commission or any other similar allowances payable to the employee. He emphasized that the contribution of the provident fund is not to be computed on the minimum wages as fixed by the appropriate Government under Minimum Wages Act, 1948. He urged that under the EPF Act, the legislature has not used the word “minimum wages” under the Minimum Wages Act, 1948 for the purpose of provident fund and under Section 6 read with section 2 (b) of the EPF Act, 1952, the contribution to PF is to be computed on the basic wage, dearness allowance and retaining allowance. He submitted that the basic wage can be lesser than the minimum wages and this is the prerogative of the management to fix the basic wage in accordance with the terms and conditions of the employment of the concerned employee.
