- (1.)Petitioner-Company has filed this petition against the order dated 9-3-2011, Annexure P-1 passed by Employees Provident Fund Appellate Tribunal and the order dated 22-4-2008, Annexure P-2 passed by Assistant Provident Fund Commissioner, Gwalior.
(2.)The petitioner is a Company, registered under the provisions of the Companies Act, 1956. Its establishment is governed under the provisions of the Employees' Provident Fund and Miscellaneous Provisions Act, 1952, hereinafter referred to as the '1952 Act' and also under the provisions of the Employees' Provident Fund Scheme, 1952, hereinafter referred to as the '1952 Scheme'. The petitioner - Company has been allotted a Provident Fund Code No. MP/TN/9826. The petitioner has three categories of employees, i.e. Firstly, Workman Category, which includes - Unskilled, Semi-skilled, Skilled and Highly Skilled, secondly, Staff Category which includes - Supervisor and Officer and thirdly, Management category, which includes - Senior Officer, Manager, General Manager and Vice President.
(3.)The petitioner - company in accordance with the management policy has been paying Variable Dearness Allowance (for brevity, 'VDA') which is payable to first category of employees i.e. Workmen-category and they are getting package of salary, which includes Basic + VDA + HRA + Transport allowance + Canteen allowance + Lunch incentive. The petitioner company has been remitting the provident fund contribution of eligible employees in accordance with the 1952 Act and the 1952 Scheme and it has been deducting provident fund contribution on two components of salary i.e. Basic + VDA. However, it has not been deducting provident fund contribution on other components i.e. Transport Allowance + Attendance incentive + Special allowance + Lunch Incentive.