Review Petition by Surya Roshni Limited
It may be recollected that in a Review Petition by Surya Roshni Limited vs. Employees' Provident Fund and Another, 2012 LLR 42, the Division Bench of the Madhya Pradesh High Court held that Section 2(b) and 6 of the Employees' Provident Funds & Miscellaneous Provisions Act define basic wages. HRA, overtime allowance, bonus, commission, or any other similar allowance are not covered in the definition of basic wages. However, when special allowance, dearness allowance, conveyance allowance, and other allowances are paid universally to all employees, they would be treated as part and parcel of basic wages.
A special leave petition to appeal was filed and came up for hearing on 13.7.2012, during which the above stay order was passed by the Supreme Court. The case is still pending for a final judgment.
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