The respondent company at its two factories, Digha and Mokamah, was called upon from time to time by the Regional Director, Employees' State Insurance Corporation to make the requisite contribution to the Employees' State insurance Fund. At first, the managements of the two factories acknowledged their liability to deposit the amounts as part of the contract of employment, but subsequently realising, as they allege, that they were not liable in Law to make any such contribution under the Employees' State Insurance Act 1948, they declined to make such 643 payment. Apprehending coercive methods of recovery on the part of the appellant, the managements of the two factories applied under the cl.(g) of sub-s.(l) of s. 75 of the Act for a decision by the employees' Insurance Court on the question of their liability. The contention of the respondent was 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. Against that order the Regional Director, Employees' State Insurance Corporation, Patna preferred appeals under s. 82 of the Employees' State Insurance Act 1948, and the appeals have been dismissed by the Patna High Court by its judgment and order dated May 2, 1975. The High Court has held that the employees' State Insurance Court was right in taking the view that the bonus in question did not form part of the wages as defined in sub-s. (22) of s. 2 of the Employees' State Insurance Act, 1948.