Leave Encashment - Pdf Download - Provident Fund

Dear friends,
Under Employees Provident Fund Act, Leave encashment payment whether attracts PF contribution?
Karnataka High Court has held that it is payable whereas Chennai High Court ( Madurai Bench) says not payable. PF circulars says when employee settles the account on termination it is not payble.
PF Organisation has to clarify the position ? Please throw some light on this isssue.
Regards,
Srinivas

Dear Srinivas,
you are correct. But, siome of the employer's still continued pf on leave encashment.
As of now, i have attached the scanned copy of paper cutting contains Madras High Court(Madurai Bench) on above said topic.
may be it is useful?. it is the employer's decision to decide.If any thing goes to court, they have to face it.
Regards
Muthu Vijayan A