I have a different perception in view of the exclusion clauses to the definitions of the term " wages " occurring in the Payment of Wages Act,1936 and the Minimum Wages Act,1948. Normally while HRA is explicitly included as a component of wages under the MW Act and impliedly under the PW Act, the value of any house accomodation is included in the exclusion clauses under both the enactments. Therefore, house rent can be deducted only when HRA is paid as an integral component of the minimum wages fixed by the respective Government..