for the purpose of payment of EPF contribution. There are judgments taking conflicting views. So far as this court is concerned, in a batch of writ petitions in W.P.no.15823 of 2010, etc, by order dated 07.06.2011, the Hon'ble Mr.Justice K.Chandru has held that these allowances should be included into basic wages. As against the same, an appeal has been filed in W.A.No.1087 of 2011 wherein, a Division Bench of this Court has granted an interim order of stay of the said order [vide order dated 11.07.2011]. Subsequently, a number of interim orders have been passed by the learned single judges in a similar fashion. 8.In my considered opinion, the above issue now needs to be resolved by the Hon'ble Supreme Court. While granting interim order of stay, the Hon'ble Supreme Court has, however, permitted the Provident Fund Organisation to proceed with the assessment and to pass a final order. However, the Hon'ble Supreme Court has directed that there shall be no demand raised based on such assessment. In the case on hand also, in my considered opinion, the respondents may be permitted to go ahead with the assessment, but, as directed by the Hon'ble Supreme Court, there shall be no demand on such assessment until final order is passed by the Hon'ble Supreme Court in SLP (C) No.8781-8782/12. However, it is made clear that this order will not in any manner preclude the respondents from making demand based on the basic wages not including the above allowances.
