- (1.) The Petitioner impugns the order (Annexure P-5) passed by the Appellate Tribunal under the provisions of the Employees Provident Fund & Misc. Provisions Act, 1952 while determining the issue raised by the Respondents regarding its liability under the provisions of Section 7A of the Act.
(2.) The Respondent-Company is an establishment which is amenable to the provisions of Employees Provident Fund & Misc. Provisions Act and for the purposes of determining its contribution was taking into consideration the basic wage as given to its employees.
(3.) The Petitioner's grievance is that the Respondents were splitting the wage structure of the employees as a subterfuge so as to dilute its liability and that this was contrary to the wage structure which is to be taken into consideration for the contributions to be made to the Fund under the Act. The precise grievance is that rates of minimum wages which ought to have been taken into consideration are not being done so by the Respondents and by splitting up the wage structure there is an evasion of its liability.;