RAVI RAYON LIMITED, KALA SHAH KAKU Versus DIRECTOR (C&B), PUNJAB EMPLOYEES' SOCIAL SECURITY INSTITUTION, LAHORE

MUNIR A. SHAIKH, J.‑‑‑ In this appeal which is directed against order dated 12‑7‑1981 passed by the Social Security Court Punjab, Lahore, the only point which requires consideration is as to whether Jerseys and Uniform Allowance given to the employees by the appellant is part of wages on which Social Security Contribution was payable. It has been held by the Supreme Court in judgment reported as National Embroidery Mills Ltd. and others v. Punjab Employees' Social Security Institution (1993 SCMR 1201) that the sum which is paid by the employer to the employee to defray the expenses for any matter during the performance of his functions is not part of wages on which Social Security Contribution could be charged.

2. Considering the Jerseys and Uniform Allowance is in the light of the rule laid down in the aforementioned judgment of the Supreme Court it is not possible to hold that the same was part of the wages as the said allowance was paid only to the employees to defray expenses for making provision and maintenance of the said Jerseys and Uniform

3. This appeal is accepted, order dated 20‑5‑1980 passed by the Director and order dated 12‑7‑1981 passed by the Social Security Court Punjab, Lahore are set aside. As a consequence thereof the complaint filed by the appellant under section 57 of Social Security Ordinance, 1965, stands accepted. There will be no order as to costs.

H.B.T./R‑99/L

Appeal accepted.