(1.) These two appeals by the Mysore Kirloskar Ltd., Branch Factory, Sattur and Bagalkot Udyog Ltd., Bagalkot involve the same queslion of law and hence they are heard together and a common judgment is being passed.
(2.) The brief facts germane in the case of Mysore Kirloskar Ltd., are as follows:-It is averred that the applicant factory is engaged in the manufacture of machine tools. The E.S.I. schemes were introduced for the first time in the factory on 15-1-1972. But before the introduction of the scheme, the Corporation was collecting employer's special contribution under the Act from the factory. The factory paid this for a period from 13-6-1968 to 15-1-1972. The factory has produced a statement detailing it along with the petition before the Court at Annexure 'A'. The payments made amounted to Rs. 7970-93P. The factory made a petition under S. 75 of the E.S.I. Act before the Hon'ble E.S.I. Court, Hubli at Bangalore for refunding the same. The request wa.s opposed before the E.S.I. Court, on the ground that there was no provision of law to refund the amounts so recovered.
(3.) In the other case, viz., M.F.A. 11 of 1977, the Bagalkot Udyog Ltd has also contended that though the E.S.I. Act was made applicable to the factory on 25-11-1973, the factory, on compulsion, paid the special contribution amounting to Rs. 46,530 as per Annexure 'A' annexed to the petition. They also made an application to the E.S.I. Court, Hubli at Bangalore, in E.S.I. Application No. 4 of 1976 for refund;. The same was resisted ES not tenable and maintainable by the Employees State Insurance Corporation, Bangalore.