IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Writ Petition No. 425 (S/B) of 2006 Century Textiles and Industries Ltd. ….Petitioner Versus Employees Provident Fund Organization and others ..Respondents Mr. T.A. Khan, learned counsel for the petitioner. Mr. D.S. Patni, learned counsel for the respondent nos. 1, 2 & 4. Dated: 23rd December, 2010 Coram: Hon’ble Barin Ghosh, C.J. Hon’ble V.K. Bist, J. Barin Ghsoh, C.J. (Oral) The learned counsel Mr. T.A. Khan submitted that since, after filing of the writ petition, he is being engaged as a counsel for Union of India, it would not be appropriate for him to appear in this matter on behalf of the writ petitioner. He, accordingly, sought a short adjournment in order to enable the petitioner to replace him. 2. Learned counsel appearing on behalf of the reposndent nos. 1, 2 & 4 has drawn our attention to the judgment of the Hon’ble Supreme Court rendered in the case of Manipal Academy of Higher Education Vs. Provident Fund Commissioner, reported in (2008) 5 Scc 428, whereby and under the Hon’ble Supreme Court has held that leave encashment is not a part of basic wage for calculation of employers contribution towards provident Fund. 3. In the present writ petition, the petitioner was aggrieved by the orders of the respondent nos. 1, 2 & 4 dated 16th May, 2005, 8th June, 2005 and 2nd January, 2006, whereby and under it was purported to be held out that leave encashment salary comes under the ambit of basic wages for payment of provident Fund contribution, which contention is contrary to the pronouncement of the Hon’ble Supreme Court, rendered above. It was submitted by the learned counsel for the respondent nos. 1, 2 & 4 that since after the said judgment was rendered by the Hon’ble Supreme Court, the Provident Fund authorities are not insisting for inclusion of the leave encashment with the basic wages for payment of Provident Fund. 4. We, accordingly, dispose of this writ petition declaring that the petitioner is not bound by the contents of the said letters of the respondent nos. 1, 2 & 4 dated 16th May, 2005, 8th June 2005, and 2nd January, 2006. (V.K. Bist, J.) (Barin Ghosh, C.J.) 23.12.2010 23.12.2010 ML