must be understood as actually due, payable and drawn, if the disbursement has physically taken place or even if such disbursement has not occasioned, they must be understood as liable to be drawn and payable. They became liable to be drawn only when they become due and payable. This may be illustrated for purpose of easy grasp. Take a case where an employee secures leave of absence for a couple of months and proceeds on Earned Leave. During these two months, since the employee is absent and not attending to the establishment, physical disbursement of his wages may not have taken place for sheer non-availability of the individual. The actual payment or disbursement may have occasioned on the day when he reports after availing the leave of absence of two months, but, nonetheless, the contributions for these two months have got to be made promptly in accordance with the Act, as if the wages including allowances have been disbursed to that employee in time though in reality it may not have happened. Hence the contributions liable to be made under the Act cannot be deferred to the actual date of their drawal and disbursement. Notionally, it should be treated as if wages have been drawn and disbursed to the employee as they are otherwise due and payable and on that basis, the contributions must be made. As was already noticed supra, due to conditions of financial distress or sickness, or even due to other designs, an establishment may not have actually paid the wages to its work force but it cannot defer its obligation under the Act to make the contributions on month to month basis. These type of cases stand entirely on a different footing from cases where the actual disbursement is made pursuant to a revision of wage structure and or allowances payable, with retrospective effect. This is the essential distinction that gets attracted to the words ‘actually drawn’. In cases of revisions of wages or allowances effected with retrospective effect, the obligation to make the contribution gets, in fact, postponed to the actual due date of payment and disbursing the same, either in one go or on installment basis.
