Law:

Section:

West Pakistan Employees' Social Security Ordinance (X of 1965)--- ----Ss. 2(30), 20 & 64---Employees' Cost of Living (Relief) Ordinance, 1973 (I of 1974), S.3---House rent allowance and cost of living allowance whether part of wages---Two Courts below had found that cost of living allowance was exempted from payment of social security contribution as S.3 of Employees' Cost of Living (Relief) Ordinance, 1973, had provided that same would not form part of wages---Two Courts below had not taken note of fact that according to revision of law contained in Ordinance, 1973, Cost of Living Allowance up to Rs. thirty-five per month was held to be not part of wages and any amount paid in excess thereof per mensem, could not be excluded from consideration being part of wages---Point having not been dealt with by two Courts below regarding factual inquiry, case as regard determination of liability on account of Cost of Living Allowance, was remanded to be de d afresh in accordance with law. National Embroidery Mills Ltd. and others v. Punjab Employees' Social Security Institution 1993 SCMR 1201 ref. JUDGMENT MUNIR A. SHAIKH, J. ---Nobody has appeared on behalf of the respondent in spite of service. The respondent is hereby proceeded against ex parte. 2. The only law point which arises for determination in this appeal under section 64 of the Provincial Employees' Social Security Ordinance, 1965 is as to whether House Rent Allowance and Cost of Living Allowance payable to the workers fall within the ambit of the terms wages/remunerations. As regards House Rent Allowance it has been decided by the Supreme Court in the recent judgment reported as National Embroidery Mills Ltd. and others v. Punjab Employees' Social Security Institution (1993 SCMR 1201) that the same…

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