REGIONAL DIRECTOR Vs. GIRDHARI LAL

JUDGEMENT

(1.) THIS first appeal is filed by the ESI department under Section 82 of the Employees' State Insurance Act, 1948 (hereinafter referred to as 'the Act') challenging the judgment of the ESI Court dated 17.1.2011 which has remanded the matter to the assessing authority to enable the respondent herein (petitioner before the trial court in the petition under Section 75 of the Act) to show its records as to whether the employees employed by the respondent herein were less than 10 in number as claimed by the respondent. I may note that the ESI Court holds issue no. 2 in favour of the appellant and yet has remanded the matter to the assessing authority. It is also relevant to note that the assessment in this case is of the year 1980 -81 and the impugned judgment is dated 17.1.2011 and by the remand effectively clock has been set back by 30 years to the point of determination of assessment, although as will be discussed below, in the original proceedings filed by the petitioner before the ESI Court which has passed the impugned judgment it was the respondent which had to show by leading evidence the number of its employees.

(2.) AT this stage, let me refer to paras 1, 2 and 10 of the impugned judgment and which read as under: -

(3.) THE appeal and the application stand disposed of.