The ESI Corporation appealed a judgment reducing its contribution demand from Rs.34,948 to Rs.14,734. The High Court dismissed the appeal, upholding the trial court's order that liability is based on actual wages paid, excluding the unremitted labour component.
Appeal dismissed; no change to the reduced contribution order of Rs.14,734/.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF ORISSA AT CUTTACK MA No.794 of 2001
…. Employees State Insurance Appellant Corporation, Bhubaneswar
Mr. A.P. Ray, Advocate
-versus-
M/s.Sarat Kumr Sahoo and another …. Respondents Ms. Isha Ray, Advocate for Respondent No.2
CORAM:
JUSTICE B. P. ROUTRAY
ORDER 13.09.2022
Order No.
Page 1 of 3
compliance of requirement under Section 44 and 45 of the ESI Act by the Petitioner ?
(II) Whether it is mandatory to maintain books of account by the Petitioner as claimed by OP-1 for the purpose of determination of contribution ?
(III) Whether the Petitioner is liable to pay the contribution as demanded by ESIC (OP-1) during the period from 4/89 to 3/91, 4/91 to 3/92, 4/90 to 5/92 or not ?
(IV) Whether the case is maintainable either in facts or under the law and there is cause-of-action ?
(V) Whether the Petitioner is entitled for any relief or reliefs ?”
Page 2 of 3
B.K. Barik
Page 3 of 3
3 issues framed by the court
Whether ESI contribution must be calculated on actual wages paid excluding unremitted labour components as claimed by the insurer.
Whether the trial court's assessment excluding the labour component from the contribution base was valid.
Whether the appeal against the reduction of ESI contribution demand should be allowed.
4 provisions across 1 enactments
Employees State Insurance Corporation
M/s. Sarat Kumr Sahoo and another
B. P. Routray
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
