In view of the High Court directions by an interim order, we have deposited the relief of 50% backwages of 15 employees for their non-employment period in view of the relief granted by Labour Court in an ID raised by the Union of behalf of its members. At the disposal of the Writ, the high court upheld the award of the Labour Court with the direction to Union to withdraw the amount in deposit of 50% backwages of 15 employees. Now, my query is whether the relief grated by the Labour Court is treated as compensation or it be the wages considering the direction of High Court to withdraw the amount by Union? Are the Management is liable to remit P.F. & ESI Contributions on the deposited amount which have been received by the employee directly from the Court? what will be the legal implications to be redressed by the Management. The Expert opinion with case law reference in this aspect would help me to advice my management in right way.