REGIONAL DIRECTOR Vs. ACCUMAX LIMITED

JUDGEMENT

(1.) These two First Appeals involve common question of law based on identical facts and therefore, I propose to decide both these Appeals by this common judgment and order.

(2.) First Appeal No.296 of 1980 is directed against the judgment and order dated 26th November 1979 passed by the Employees Insurance Court, at Ahmedabad in Application (ESI) No.76 of 1974, declaring that the attendance bonus paid by the applicant to its workers under the scheme Annexure.A to Exh.1 is not covered under the definitions of the term 'wages' under Section 2(22) of the Employees' State Insurance Act, 1948 and the Employees' State Insurance Corporation was not entitled to recover from M/s.Accumax Ltd., Rajkot, the contributions with regard to the said amount paid by the applicant to its employees.

(3.) First Appeal No.297 of 1980 is directed against the order dated 24th September 1978 passed by the Employees' Insurance Court, at Ahmedabad in Application (ESI) No.63 of 1973 whereby a similar question under challenge as above in First Appeal No.296 of 1980 was decided in the case of M/S. Ujwal Foundary Pvt.Ltd.