(1.) These three appeals are filed under Section 82 of the Employees State Insurance Act, 1948 (for short 'the Act'). All of them are in relation to the same Industrial undertaking. While the Employees State Insurance Corporation figures as appellant in C.M.A. Nos.2960 of 2000 and 35 of 2002, the industry figures as appellant in C.M.A.No.25 of 2001. For the sake of convenience, the Employees' State Insurance Corporation is referred to as the appellant and the industry is referred to as the respondent.
(2.) The relevant facts may briefly be stated as under: The respondent is an industry undertaking manufacture of various electrical equipments. It is covered by the provisions of the Act. The appellant caused an inspection of the records of the respondent, in the context of making the contribution payable under the Act, and they noticed that contributions payable for the various workers involved in building repairs, were not made. Similarly, no contribution was made on the amount of salary paid as incentive to the employees of the respondent. Therefore, a show-cause notice dated 11.1.1988 was issued calling upon the respondent to show-cause as to why the amounts indicated therein shall not be recovered. The explanation submitted by the respondent did not appeal to the appellant and a final order was passed. Challenging the same, the respondent filed O.P. No. 199 of 1988 before the Court of Principal Senior Civil Judge, Visakhapatnam.
(3.) Through its judgment dated 6.3.2000, the trial Court held that the respondent is not under obligation to make any contribution in relation to the workers engaged in building repairs. However, it held that the respondent is liable to pay the contribution under the Act on the amount paid as incentive to its employees. The appellant filed C.M.A. No.35 of 2002, aggrieved by the order of the Trial Court insofar as it set-aside the order demanding the payment of contribution for the workers engaged in building repairs. The respondent, in rum, filed C.M.A. No.25 of 2001 assailing the order of the Trial Court making it liable to make contribution on the incentives paid to the employees.