In fact need to note every salaray or wage is a consolidated payments chargedon the employee, whatever way you may choose to call. So every allowance need to be included if the allowances are not paid regularly. Even fluctuating allowances as per economic movements need to be taken into account. Else if your basic + dearness allowance is just Rs.100, all other allowances you made to save your tax composition for the company cannot be excluded, after all gratuiity is propety under Art 300A.so you are paying as per social norms existed in the society and that position is given some statutory form by legislature but legislature cannot take away societal norms of payments. so you can never reduce the total compensation under any law, per constitutional law. So legislatures cannot really interfere but in the cloack of some statutory provisions, if you resort to some irrational deductions, yu will be answerable to constitutional courts. there is judgement by Apex ct delivered by justice krishnaier of SC in 1971 can be seen on Gratuity, PF, Pension payments as property right of the concerned individal fundamental right .EVen dirctory principle of state policy is also treated as a kind of fundamental right, so Supreme court made art 37 cannot allow ay more directory principles in Part IV of constitution is amenable to court's juroisdiction madam. regds.
