"8. The main question therefore that falls for decision is as to which of these two rival contentions is in consonance withs. 2(b). There is no doubt that "basic wages" as defined B therein means all emoluments which are earned by an employee while on duty or on leave with wages in accordance with the terms of the contract of employment and which are paid or payable in cash. If there were no exceptions to this definition, there would have been no difficulty in holding that production bonus whatever be itsc nature would be included within these terms. The difficulty, however, arises because the definition also provides that certain things will not be included in the term "basic wages", and these are contained in three clauses. The first clause mentions the cash value of any food concession while the D third clause mentions that presents made by the employer. The fact that the exceptions contain even presents made by the employer shows that though the definition mentions all emoluments which are earned in accordance with the terms of the conttact of employment, care was taken to E exclude presents which would ordinarily not be earned in accordance with the terms of the contract of employment. Similarly, though the definition includes· "all emoluments" which are paid or payable in cash, the exception excludes the cash value of any food concession, which in any case F was not payable in cash. The exceptions therefore do not seem to follow any logical pattern which would be in consonance with the main definition.
