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NATIONAL EMBROIDERY MILLS LTD. versus EMPLOYEES\' SOCIAL SECURITY INSTITUTION, LAHORE


Article 185 (3) of the West Pakistan Employees \ Social Security Ordinance (X of 1965), Section 2 (30), leave the appeal allowed to consider whether the attendance allowance was in the nature of an incentive. Constituted a portion of the wage, as defined in section 2 (30) of the West Pakistan Ordinance (X of 1965) or not, for the purpose of contributing to the Social Security Institution.

1986 S C M R 363

Present: Muhammad Afzal Zullah and Shafiur Rahman, JJ

Messrs NATIONAL EMBROIDERY MILLS Ltd. and others‑‑Petitioners

versus

THE EMPLOYEES 'SOCIAL SECURITY INSTITUTION, LAHORE and others‑‑Respondents

Civil Petitions Nos. 402 and 403 of 1978, decided on 9th September. 1985.

(Against the judgment and order, dated 10‑5‑1978 of the Lahore High Court, Lahore, in F.A.O. No. 253 and F.A.O. No. 254/77).

(a) Constitution of Pakistan (1973)‑‑

‑‑‑Art. 185(3)‑‑West Pakistan Employees' Social Security Ordinance (X of 1965), S. 2(30)‑‑Leave to appeal granted to consider whether "attendance allowance" which was in nature of an incentive, formed a part of wages, as defined in S. 2(30) of the West Pakistan Ordinance (X of 1965) or not for purpose of making contribution to Social Security Institution.

(b) Constitution of Pakistan (1973)‑‑

‑‑‑Art. 185(3)‑‑Leave to appeal, grant of‑‑Leave granted to resolve conflict in decisions and to give an authoritative pronouncement on subject.

Khalid Farooq Qureshi, Advocate Supreme Court for Petitioners:

Nemo for Respondents.

Date of hearing: 9th September, 1985.

ORDER

SHAFIUR RAHMAN, J.‑

‑By two separate petitions the petitioners seek leave to appeal against the judgment of the Lahore High Court, dated 10th of May, 1978 whereby their first appeal was dismissed with no order as to costs.

2. A question arose whether the "attendance allowance" which was in the nature of an incentive formed a part of wages as defined in section 2(3) of the West Pakistan Employees, Social Security Ordinance, 1965 or not for the purposes of making contribution to the Social Security Institution. The Institution treated it to be a part of the wages. A complaint filed by the petitioners under section 57 of the Ordinance claiming that it did not form part of the wages was rejected. An appeal against it failed in the High Court.

The learned counsel for the petitioners informed us that there are other petitions on the same subject (C.P. 291 of 1982, C.Ps. 225‑29 of 1982 and C.Ps. 237‑41 of 1982) already pending involving the same question. It is also stated that there is a conflict of view on the question as different views with regard to the same question have been taken.

With a view to resolve the conflict in the decisions and to give en authoritative pronouncement on the subject, leave to appeal is granted.

Security Rs.2,500 in each case.

The appeals to be heard on the present record with liberty to the parties to file such additional documents as they consider necessary.

M.I. Leave granted.

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