Dear Umakanthan Sir,
I would like to draw your kind attention to the section 4 (1) (i) which is given verbatim as under:
"4. (1) Any minimum rate of wages fixed or revised by the appropriate government in respect of scheduled employments under section 3 may consist of –
(i) a basic rate of wages and a special allowance at a rate to be adjusted at such intervals and in such manner as the appropriate government may direct to accord as nearly as practicable with the variation in the cost of living index number applicable to such workers (hereinafter referred to as the "cost of living allowance");"
I am also attaching herewith one latest notification by GOM revising minimum rates of wages of one of the schedule industries. In this notification you will find in Appendix thereto written Special Allowance (hereinafter referred to as "the cost of living allowance"). It there in every such notification.
Hope this will suffice what I said in my post #2 above.