Supreme Court · 2021 INSC 167 · Decided 8 March 2021
The Employees State Insurance Corporation v. M/S Texmo Industries
- Court
- Supreme Court of India
- Citation
- 2021 INSC 167 · [2021] 2 S.C.R. 1010
- Case number
- SPECIAL LEAVE PETITION (CRIMINAL) No. 811/2021
- Decided
- 8 March 2021
- Bench
- INDIRA BANERJEE, HRISHIKESH ROY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Criminal
- Acts & sections cited
- Industrial Disputes Act
Headnote
Employee State Insurance Act, 1948 - s.2(22) and s.2(24) - Whether 'wages', as defined in s.2(22) of the ESI Act would include Conveyance Allowance paid by a Company to its employees - Held: From the definition of wages in s.2(22), it is includes remunerative payments, but does not include compensatory payments - Travelling allowance including the value of travelling concession has expressly been excluded from the definition of wages, as also any payment made to an employee to reimburse or compensate for special expenses
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