employed as Supervisor (in-charge of Godown) and also he was receiving a salary more than a sum of Rs.20,000/- at that relevant point of time and without deciding whether his functions are mainly of managerial in nature or not, the authorities under the Payment of Subsistence Allowance Act have decided the issue and therefore, this Court is inclined to set aside the order passed by the second respondent, dated 04.01.2016 and remand back the matter to the Deputy Commissioner of Labour. The petitioner and the first respondent shall file necessary papers before the Deputy Commissioner of Labour, Dindigul District, within a period of two weeks, from the date of receipt of a copy of this order and the Deputy Commissioner of Labour, Dindigul District, shall decide the issue whether the petitioner is entitled for the subsistence allowance as defined under Section 2(a) (ii) of the Tamil Nadu Payment of Subsistence Allowance Act, 1981, by finding out