E S I C Vs. NAHATA TEXTILE IND

JUDGEMENT

(1.) BY these special appeals, the Employees' State Insurance Corporation has challenged the order of learned Single Judge dated 8. 08. 1990, whereby the writ petitions filed by the respondents-petitioners were allowed with cost. The appellant non-petitioner was directed to refund the 2/3 of the amount deposited by the respondent petitioner as E. S. I. contribution in respect of the period ending on December 31, 1983 with interest @ 12% per annum from the date of deposit and it was further directed to refund by payee draft in the name of petitioners within six months with interest @ 6% and if an employee of the respondent petitioner requested within one year from 8. 08. 1990 for the refund of the amount deducted from his wage deposited as his contribution in respect of the period ending on 31. 12. 1983, the same would be refunded to him with interest- 12% from the date of deposit.

(2.) SINCE the facts and question of law involved in these special appeals are similar they are-being disposed of by one common judgment.

(3.) MR. Vineet Kothari, learned counsel for the respondent has submitted that the Notification dated 18. 06. 1975 issued by the Government of Rajas-than by which Industrial area of Pali was included within the limits of Pali w. e. f. 18. 06. 1975 and by the notification dated December 24, 1983 of the Government of India, the Act was brought into force in the extended municipal limits w. e. f. 1. 1. 1984. As such any contribution or collection made or deposited prior to January 1, 1984 was unauthorised and the learned Single Judge has rightly ordered for refund of the same with interest.