- (1.) ALL these appeals are filed against the order of acquittal by the Insurance Inspector on behalf of the Employees State Insurance Corporation (for short "esic" ).
(2.) RESPONDENT No. 1 i. e. Yogendra Swarup Agarwal was prosecuted under section 85 (a) of the E. S. I. Act and different complaints were filed for different periods and therefore, in order to challenge various orders of acquittal passed against them all these appeals have been preferred. The case of the prosecution as is obvious from the complaints is that contributions were not paid as prescribed. It is not disputed that later on payments were made and therefore, prosecution are for late deposit of contribution by the employer.
(3.) ACCORDING to the complainant, respondents have been allotted employer code under which the employer is required to pay contribution and file returns in respect thereof as provided under Regulation 16 of the E. S. I. (General) Regulation, 1950 which provides that every employer shall send their return in form No. 6 along with receipted copies of the challans for the amounts deposited in Bank in respect of all the employees for whom contribution is payable for the concerned period so as to reach the office of the Corporation within 42 days from the termination of the contribution period to which it relates. Respondents failed to comply with the aforesaid provisions and since it amounts to offence under section 85 (a) punishable under section 85 (2) of the Act, different complaints were filed.;