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On verifying the general ledger for 2000-2001 it was found that the so called stipend was recorded in the ledger as workers weekly payment, stipend, stipend staff apprentice, amount of stipend payable to apprentice workers, amount of stipend payable to casual workers and stipend staff apprentice.

10. From the head of the accounts stipend in the general ledger for the period 2000-2001 as they have included the wages paid to driver and casual workers the word stipend is just added to evade payment of contribution to the workers/staff/drivers/casual workers/reelers etc. The wages were just mentioned as "stipend". Though this fact is denied by the appellant, to disprove this aspect, no independent evidence is available.

https://www.mhc.tn.gov.in/judis/ The appellant establishment has paid stipend only to the apprentice training for the year 2000-2001. The amount mentioned as stipend in the ledger as a wages paid to the driver and the casual labourers of the appellant establishment is not acceptable one. Hence the finding rendered by the Commissioner of Labour to that effect is sustainable in law.