DEPUTY DIRECTOR Vs. ICM COMPUTER CONSULTANTS

JUDGEMENT

(1.) The judgment and decree dated 07.09.2020 passed in E.I.O.P.No.90 of 2008 is under challenge in the present Civil Miscellaneous Appeal.

(2.) The Employees State Insurance Corporation is the appellant and the substantial questions of law raised in this appeal read as under:

(3.) The learned counsel appearing on behalf of the appellant mainly contended that damages was calculated as per Regulation 31-C of the Employees' State Insurance (General) Regulations, 1950. Regulation 31-C stipulates damages on contributions or any other amount due, but not paid in time. The provision contemplates as follows: "31-C. Damages on contributions or any other amount due, but not paid in time. - If an employer fails to pay contribution within the periods specified under Regulations 31, or any other amount payable under the Act, the Corporation may recover damages, not exceeding the rates mentioned below, by way of penalty: " Accordingly, Tabular Column is provided with reference to the period as well as the damages to be levied.