Various agreements/settlements were entered into between the managements of these factories and their employees regarding the payment of bonus from time to time. The appellant - Regional Director of Employees' State Insurance Corporation - called upon these factories from time to time to make requisite contribution to the Employees' State Insurance Fund. Initially the managements of these factories acknowledged their liability to deposit the amounts as part of the contract of employment, but subsequently realising that they were not liable in law to make any such contribution under the employees' State Insurance Act, 1948, declined to make such payment. The managements of these factories applied under cl. (g) of sub-s. (1) of s. 75 of the Act for a decision by the Employees' State Insurance Court on the question of their liability, and contended that the sum payable or paid by way of bonus to the employees was not covered by the definition of the term "wages" in sub- s.(22) of s.2 of the Act and, therefore, the respondent was not liable to make any contribution. The Employees' State Insurance Court accepted the contention of the respondent.