Case Details

Citation(s)
1987 SLG 1229 1987 SLD 1229 1987 PLC 541
Sindh High Court
Miscellaneous Appeals Nos. 27 of 1985 and 16 of 1986, decided on 21st April, 1987.
AHMED ALI U. QURESHI, J

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Messrs PRINCE GLASS WORKS LTD.

VS

COMMISSIONER, SIND EMPLOYEES SOCIAL SECURITY INSTITUTION and another

Law:

Section:

(a) West Pakistan Employees' Social Security Ordinance (X of 1965)-- ---Ss.2(30) & 20--"Wages"--Definition--"Attendance allowance"-­Remuneration--Meaning--Whatever an employee gets whether in cash or kind from his employer for the services that he renders, would be "remuneration" and consequently "wages" as defined under the Ordinance--Commissioner, Social Security Institution, held, was justified in demanding contribution under S.20. Black's Law Dictionary; Messrs National Embroidery Mills Limited v. Punjab Employees' Social Security Institution (PESSI) & others P L D 1978 Lah. 955; Messrs Bawany Textile Mills Ltd. v. The Sind Employees' Social Security Institution (SESSI) P L D 1978 Kar. 890; 1980 P L C 752(q); Punjab Employees' Social Security Institution v. Kohinoor Textile Mills Ltd. 1982 P L C 325; Sind Employees' Social Security Institution v. Dawood Cotton Mills Limited P L D 1977 S C 177 and Sind Employees' Social Security Institution v. Amin Fabrics Limited 1983 P L C 182 ref. (b) West-Pakistan Employees' Social Security Ordinance (X of 1965)- ---Ss.2(30) & 20--"Wages"--Definition--House rent allowance--Such allowance not constituting part of wages, no contribution under S.20 was payable on the same. Petitions foci- Special Leave to Appeal Nos.225 to 229 and 237 to 241 of 1982 ref. (c) Words and phrases- ---" Decision"--"Judgment"--Meaning. Word 'decision' is not defined in any law. 'Decision' according to dictionary is "a popular rather than technical or legal word; a comprehensive term having no fixed, legal meaning. It may be employed as referring to ministerial acts as well as to those that are judicial or of a judicial character. A given by a competent Tribunal". It is further remarked therein "words 'decision' and ' ' may be used interchangeably, but in the abstract there is a shade of difference between the two. Decision is not necessarily synonymous with 'opinion'. A decision of the Court is its ; the opinion is the reasons given for that , or the expression of the views of the Judge". 'Judgment' has been defined in the dictionary to include "an opinion or estimate". The formation of an opinion or motion concerning something by…
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