3.Learned counsel appearing for the ESI Corporation pleaded that the Social Security Officer has inspected the respondent Industries between 22.01.2015 and 23.01.2015 and drew an inspection report dated 23.01.2015. and on verification of records, it was observed that ESI contribution has not been paid on Conveyance Allowance which is part of monthly wage component. Therefore, the officer has found that during the period 2011-12, 2012-13, 2013-14 & 4/14 to 12/14, a total amount of Rs.1,45,92,566/- was paid on conveyance allowance to the ESI covered employees and that the contribution on the said amount is due and payable to the appellant. But, during the enquiry, the respondent requested the appellant to deduct a portion of amount in the contribution stating that the difference in wages claim is concerned, it was taken inclusive of leave salary, allowances and final settlement made to the staff including the exempted employees. Thereafter, the appellant has passed an order dated 20.05.2016 under Section 45-A of the ESI Act stating that the respondent has to pay a sum of Rs.10,29,670/- as a contribution in respect of wages and again the appellant passed a revised order dated 06.07.2016 directing the respondent to pay a sum of Rs.9,89,783/- as a contribution in respect of wages.
