ADVANCE GROUP Vs. REGIONAL DIRECTOR

JUDGEMENT

(1.) Heard the learned counsel for appellant and learned counsel for respondent.

(2.) The factual matrix of case of the appellant herein is that respondent caused a notice Form C-18 (ad-hoc basis) claiming contribution amount of Rs.7,46,245.99 for a period 2002-2003, since the appellant is a proprietary concern, engaged in the business of rendering security services to various establishments. The appellant disputed the said claim of the respondent on the ground that amount of wages booked under it, books of accounts comprised of salaries paid to exempted employees', bonus paid to eligible employees' under the Payment of Bonus Act . Hence, the entire amount as claimed by the corporation i.e., respondent herein was not due to respondent.

(3.) It is the contention of the appellant that by giving reply stated that the claim is not maintainable and the same includes of amount paid as salaries to supervisory personnel, Bonus dispersed under the Payment of Bonus Act, on which contributions are not payable. The respondent passed an order under Sec. 45A of the ESI Act confirming the claim of the contribution amount of Rs.7,64,527.00. Hence, the same was challenged before the ESI Court under Sec. 75 of ESI Act in ESI Application No.26/2006. The ESI Court examined the applicant as AW1 and also got marked the document as Ex.A1 to Ex.A11 and respondent was examined as RW1 and got marked the document as Ex.R1 to Ex.R11. The ESI Court after considering the material on record, dismissed the application filed under Sec. 75 of the ESI Act. Hence, the present appeal is filed before this Court.