(1.) THIS appeal is by the ESI Corporation against the order dated 18-09-2001 passed on ESI Application No. 70/94 by the ESI Court, Mangalore. The ESI Court by the impugned order, has allowed the application of the respondent field under Section 75 of the Employees State Insurance Act, 1948 (hereinafter referred to as the Act) by setting aside the order dated 26-06-1989 passed by the ESI Corporation directing it to pay a contribution of Rs. 12,810-00 in respect of payments made to its employees towards encashment of leave.
(2.) I have heard learned Counsel appearing for the parties.
(3.) AS rightly submitted by the learned Counsel for the parties, the neat question of law that falls determination is as to whether the payments made towards encashment of leave would fall within the ambit of wages as defined under Section2 (22) of the Act. It is relevant to notice the definition of wages as stated in Section 2 (22) of the Act: