Dear Maninder-Kaur-Sandhu ji, here is the answer to your query. Please refer to section 3 of the MW Act 1948, which deals with fixing the minimum wage rate. Under this section, the Appropriate Government is empowered to fix the minimum wage rate and review the same at intervals. In your case, the Appropriate Government is the Maharashtra Government - "Udhyog, Urja & Kamgar Vibhaag."
Please also refer to section 4(2) of the Act. According to this section, the cost of living allowance and the cash value of the concessions in respect of supplies of essential commodities at concessional rates (i.e., special allowance in Maharashtra) shall be computed by the competent authority at such intervals and in accordance with such directions as may be specified or given by the appropriate Government. The competent authority in this case is the Kamgar Aayukt, and therefore, their office declares the special allowance.
Hope you got the answer to your query.