Judgment :- 1. Writ Petition is filed praying to issue a Writ of Certiorari, after calling for the records of the first respondent pertaining to his proceedings in A.P.S.A.No.2/2001 and quash the order dated 30.11.2001. 2. Heard Mr.R.Sivakumar, learned counsel appearing for the petitioner; Mr.S.V.Durai Solaimalai, learned Additional Government Pleader appearing for the respondents 1 and 2 and Ms.Akila, learned counsel appearing for the third respondent. 3. The third respondent was working as a Secretary of the petitioner co-operative society. The post of Secretary is defined under Section 2(19) of the Tamil Nadu Cooperative Societies Act, 1983. It defines that ?Officer? includes secretary, assistant secretary, besides other persons. Section 2(19) of the Tamil Nadu Co-operative Societies Act, 1983 reads as follows:- “(19) ‘officer’ includes a president, vice-president, managing director, secretary, assistant secretary, member of board and any other person empowered under the Rules or the bye-laws to give directions in regard to the business of the registered society.” 4. The third respondent was suspended for misappropriation of funds. Proceedings were initiated by the third respondent before the Assistant Commissioner of Labour who is the competent authority under the Tamil Nadu Payment of Subsistence Allowance Act, 1981 (Tamil Nadu Act No.43 of 1981) for grant of subsistence allowance pending suspension on the ground that she is an employee as defined under Section 2(a) of the Tamil Nadu Payment of Subsistence Allowance Act, 1981. Section 2(a) of the Tamil Nadu Payment of Subsistence Allowance Act, 1981 reads as follows:- “2. Definitions: In this Act, unless the context otherwise requires, (a) ‘employee’ means any person employed in, or in connection with the work or activities of, any establishment to do any skilled, semi-skilled or unskilled, manual, supervisory, technical, clerical or any other kind of work or activities for hire or reward, whether the terms of employment be expressed or implied, but does not include any such person- (i) who is employed mainly in a managerial or administrative capacity; or (ii) who, being employed in a supervisory capacity, draws wages exceeding five hundred rupees per mensem or exercises, either by the nature of the duties attached to the office or by reason of the powers vested to him, functions mainly of a managerial nature;” 5. The petitioner who was a respondent before the second respondent authority objected to such a claim stating that the third respondent herein does not fall within the definition of “employee” to seek the benefit of Tamil Nadu Payment of Subsistence Allowance Act, 1981 (Tamil Nadu Act 43 of 1981) and that was accepted by the second respondent herein. An appeal was filed to the first respondent Deputy Commissioner of Labour, the Appellate Authority, who gave the following findings:- (1) The third respondent was performing the duty of granting leave and she has the power to initiate disciplinary proceedings, (2) The third respondent has the power to transfer the employee. Therefore, the third respondent is performing managerial and supervisory duty which is not objected by the management. On this premise, the appeal was allowed stating that the third respondent falls within the definition of ‘employee’ and therefore, entitled to the benefit of Act 43 of 1981. Challenging the same, the writ petition is filed. 6. On perusal of the definition ‘employee’, it is clear that it does not include persons employed in managerial or administrative capacity or who perform supervisory work and drawing salary exceeding Rs.500/- per mensem and the finding is that the third respondent performs managerial and supervisory functions. The order of the appellate authority, therefore, appears to be prima facie inconsistent with the legal provision as above. The order, apparently, is without application of mind to Section 2(19) of the Cooperative Societies Act and Section 2 of the Act 43 of 1981. On this short issue the order under challenge is set aside and the matter is remanded to the first respondent appellate authority for reconsideration on merits. 7. In the result, this Writ Petition is allowed by way of remand as above. No costs.