Production-linked incentive bonus was not salary or wage because it lacked regular monthly payment under the tax statute.

Incentive bonus paid under a production-linked scheme was not treated as "salary" or "wage" under Section 2(j) of the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 because the statutory definition covered pay, dearness allowance and other remuneration received on a regular basis. The payment depended on production crossing a specified minimum and was not made in months when that threshold was not reached, so it lacked the regularity required by the Act. The existence of a scheme alone did not convert it into regular remuneration, and no material showed consistent monthly payment contrary to the scheme's terms; accordingly, no tax deduction was attracted.

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Issues: Whether incentive bonus paid under the employer's production-linked scheme formed part of "salary" or "wage" within Section 2(j) of the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, so as to attract deduction of tax.

Analysis: The definition of "salary" or "wage" extended to pay, dearness allowance and other remuneration received on a regular basis. The payment in question was linked to production, became payable only when production crossed a specified minimum, and was not made in months when that threshold was not reached. On the Tribunal's findings, the payment lacked regularity and could not be treated as remuneration received on a regular basis. The existence of a scheme did not by itself establish regular payment, and no material showed consistent monthly payment contrary to the scheme's terms.

Conclusion: Incentive bonus paid under the scheme did not constitute "salary" or "wage" within Section 2(j), and was not liable to deduction of tax under the Act.

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