TaxTMI 
TaxTMI 
1995 (11) TMI 457
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....hether the employees of Government-Mint were entitled to the over-time allowance. It is not disputed before us that the employees of the Government-Mint who come within the definition of workmen under the Factories Act, 1948 (the Act) are entitled to extra wages for over-time under Section 59 of the Act. It is further not disputed that all those employees who have not been allotted Government accommodation and are in receipt of house rent allowance are entitled to commute the over-time allowance by including house rent allowance into the "ordinary rate of wages." The short question before us is whether the employees who are occupying Government accommodation and as such are not being paid house rent allowance, are entitled to compute the "ordinary rate of wages" by nationally adding the amount of house rent allowance which they would have got, had they not been allotted the Government accommodation. The Tribunal accepted the contention of the respondents-applicants before it that they were entitled to similar relief as was given to the employees of the Government-Mint in OA 13 of 1987. On the concession of the learned counsel for the Union of India, the Tribunal allowed the appl....
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....ondence resting with our letter of even number dated 28th June, 1984 regarding computation of O.T.A on the basis of emoluments including H.R.A. addressed to the General Manager, India Govt. Mint, a copy of which has been endorsed to you." The third letter annexed to the application at page 24 is dated 26th October, 1984, the subject matter of which is - "Computation of overtime allowance on the basis of emoluments including house rent allowance for work between 37 1/2 and 48 hours a day". This letter records as follows:- "Computation of overtime allowance on the basis of emoluments including house rent allowance was under consideration of the Government of India, Ministry of Finance (D.E.A.) since quite some time. It has now been decided by the Government that overtime allowance will be computed on the basis of emoluments including house rent allowance with effect from 9th May, 1984 for work done between 37 1/2 hours to 48 hours per week in respect of all employees of the three (3) Mints." Going through the annexures to the application, the correctness of which has not been disputed by the respondents, I have no doubt in my mind that overtime allowance payable to the appli....
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....e interpretation given by us. This Court on July 26, 1994 passed the following order: "C.A. No.1837/91 This appeal is directed against the judgment of the Central Administrative Tribunal, Calcutta Bench dated September 6, 1990 in O.A. No.983/90. The Tribunal in turn relied upon its earlier judgment in O.A. No.13/87 decided on September 1, 1989. Special Leave Petition against the judgment of the Tribunal in O.A. No.13/87 was dismissed by this Court on the ground of delay. Since this Court has granted leave to appeal against the judgment of the Calcutta Bench in O.A. No.983/90, the matter has to be finally decided on merits. There is a connected appeal on the same point from the judgment of the Central Administrative Tribunal, Bombay. We are Prima facie of the view that any decision on merits in these two appeals is likely to affect the respondents in SLP (C)... (CC No.23481) filed against the judgment of the Central Administrative Tribunal, Calcutta Bench, in O.A. No.13/87. The Special leave petition was dismissed on the ground of delay on February 26, 1990. We direct the Registry to issue notices to the respondents in S.L.P.(C) No. (CC No.23481) which was dismissed on Februar....
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....de an allowance `nationally' which has been excluded specifically. The legislature in its wisdom included the cash equivalent of the advantage accruing through the concessional sale to workers of food grains and other articles in the definition of "ordinary rate of wages'. The legislature has not done so in respect of the house rent allowance. We respectfully agree with the law laid down by this Court in Govind Bapu Salvi and Others vs. Vishwanath Janardhan Joshi and Others 1995 Supp. (1) SCC 148 and in The Master of the Mint vs. Kashi Nath Dutta and another, in C.A. Nos. 2376-2377/77 decided on October 31, 1995. We are inclined to agree with the learned counsel for the appellant that despite the respondents getting a slightly lessor rate for computing the over-time allowance they are placed in an advantageous position as compared to those who are not in occupation of Government accommodation. In the additional affidavit filed on behalf of the Union of India, multiple benefits which accrue to a Government employee, who is allotted Government accommodation, have been shown as under : "Government Private Accommodation Accommodation (1) Nominal License fee exorb....