(1.) The present Appeal under Section 82 of the Employees State Insurance Act, 1948 (hereinafter referred to as the Act, for short) has been filed by M/s.TARRU (hereinafter referred to as the appellant, for short). The Appeal was admitted on 16th February, 2004 and the following substantial questions of law were framed :
(2.) The facts as found by the learned ESI Court are as under:
(3.) On 22nd Nov., 1992, Employees State Insurance Corporation (ESI Corporation for short) wrote to the appellant stating that the Insurance Inspector had inspected records of the appellant on 5th February, 1992 and discrepancies were observed in payment of insurance contribution for the period January, 1991 to February, 1991. The appellant was accordingly asked to deposit contribution of Rs.29,374/- under Section 2(22) of the Act, being 7.25% of Rs.3,93,165/- on contract wages, Rs.3600/- being the payment made to the security agency, Rs.4292/- paid as labour charges and Rs.4094/- being the payment made for packaging.