(1.) This appeal by the Employees' State Insurance Corporation is directed against the order dated 6-2- 1979 passed by the Judge, Employees' Insurance Court, Bangalore, in Emplayees' State Insurance Application No. 8 of 1975, on his file, partly allowing the application.
(2.) The Employer submitted an application under Sec. 75 of the Employees State Insurance Act, (hereinafter referred to as 'the Act'), to set aside certain demands made by the Employees' State Insurance Corporation by its letter dated 19-6-1975, demanding a sum of Rupees 1,158.20 p. as contribution due to the Corporation from 1-4-1973 to 31-12-1973 from the applicant employer. The applicant is a Manufacturer and dealer of Margarin & Refined Oil carrying on business from a long time and the Company is covered under the provisions of the Act. But, the applicant contended that the Corporation demanded a sum of Rs. 822.78 p., in respect of all the employees for the period from 1-7-1973 to. 31-12-1973 with interest thereon at Rs. 85-14 p. It had further made an earlier demand of Rs. 114.00 for the period from 1-4-1973 to 30-6-1973 under Annexures 2 and 3. The applicant contended that it was not liable to pay the above said contributions with regards to the Tin Cleaning and Soldering charges as well as with regard to honorarium salary paid to Shri B. K. Channanna the Managing Director.
(3.) The Employees' Insurance Court raised the following issues as arising for its consideration :