(1.) The factory owner has come up in appeal against the order of the Employees Insurance Court dated 3.3.1989 on a petition under Section 75 of the Employees State Insurance Act, 1948 (for short the Act).
(2.) The factory owner challenged the validity of the show cause notice issued by respondent No. 2 to him for depositing Rs. 12,757.50 on account of E.S.I. contribution. The contribution was calculated on ad hoc basis for the period w.e.f. March 12, 1982 to September, 1983. The appellant maintained that Shri H.K. Mehta, ESI Inspector of respondent No. 1 conducted regular inspection of the following record of the firm on 10.1.1984 :-
(3.) From the pleadings of the parties, the following two issues were framed :-