would be within its sweep. In o ther words, by employing the incl u sive definition, the Legislature intend e d to bring in, by legal fiction, somet h ing within the accepted connotation though not strictly included withi n its ambit. It is seen that the Legisla t ure has expressly excluded items A t o D from the purview of the definition "wages". In other words, the Legislature suggested that all other categori e s which are not excluded, fall withi n the inclusive wider definition of "wages'. The Legislature by defi n ing 'employee', having had the know l edge of the payment of the remuneration for overtime work done by the e m ployee and having excluded it in Se c tion 2(9), the omission thereof in the d efinition of Section 2(22) excluding i t ems A to D, would be eloquent and m eaningful. Whatever remuneration, p aid or payable for overtime work, fo r ms wages under an implied term o f the contract. The object thereby is c l ear that the overtime work done by the employee is an implied contract t o do overtime and the remuneration p aid therefore does form part of the w a ges under Section 2(22). Concomita n tly, the employer is enjoined to pay t h e contribution under the Act and sh o uld be required to be complied with. This Court in Harihar Polyfibres vs. The regional Director, ESI Corporat i on [(1985), 1 SCR 712] was to consider whether HRA, Night Shift Allo w ance, Heat, Gas and Dust allowa n ce, incentive allowance paid by th e employer to his employee are w a ges within the meaning of Section 2 (22) of the Act. This Court consid e red elaborately and had held that t h e Act is a welfare legislation. and the definition of wages is designedl y wide. Any ambiguous expression i s , of course, bound to receive a ben e ficent construction at the hands o f the Court. Under the definition, wha t ever remuneration is paid or payab l e to an employee under the terms of t h e contract of the employment, expre s s or implied, is wages, Thus, if remu n eration is paid to the employee in t e rms of the original contract of employ m ent or in terms of a settlement whic h by necessary implication becomes p art of the contract of employment, it is wages. It was also further held that this inclusive part as against the exclusionary part in the definiti o n clearly indicates that the expres s ion wages has been given a very w ide meaning. The inclusive part o f the definition read along with the e x clusionary part in the definition, clearly shows that the inclusive part is n o t intended to be limited only to the i t ems mentioned therein. Taking into c o nsideration the exclusionary part i n the definition and reading the definit i on as a whole, the inclusive part is o nly illustrative and tends to express t h e wide meaning and import of the w ord 'wages' used in the Act. It w a s held therein that HRA, Night, S hift Allowance, Heat, Gas and Dust a llowance, incentive allowance are w a ges within the meaning of Section 2 (22) of the Act. The facts in this c ase
