KUTTUKARAN ENGINE REBUILDERS Vs. ESI CORPORATION

JUDGEMENT

(1.) The appellant in both these appeals is the same partnership firm. They challenge the separate orders dated 29.7.1996 passed by the Employees' Insurance Court, Palakkad in IC Nos. 74/94 and 77/94 in these appeals. MFA No. 1517/96 is filed challenging the order passed in IC No. 74/94 and MFA No. 1537/96 is filed challenging the order passed in IC No. 77/94. Since the issues involved in both these appeals are identical, they are heard and disposed of by this common judgment.

(2.) The respondent - ESI Corporation demanded from the appellant for ESI contribution of Rs. 2607/- on the amount of Rs. 35,947/- which was booked in the account books of the appellant under the head 'productivity incentive' for the period 4/90 to 3/92. The appellant challenged that order before the EI Court, Alappuzha in IC No. 92/93.

(3.) The respondent ESI Corporation also demanded for ESI contribution of Rs. 3,198 on the amount of Rs. 57.900/- which was booked in the account books under the head 'production incentive bonus' for the period from 4/92 to 12/92. The appellant challenged that order before the EI Court Alappuzha in IC No. 34/93.