- (1.) This revisional application is directed against the order dated 17.01.1997 passed by the learned Judge, Employees' State Insurance Court, West Bengal, Calcutta in case no.88 of 1992. The petitioner was the opposite party of the said case and the learned Judge has allowed the application under Section 75 of the E.S.I. Act by the impugned order. Being aggrieved by the order the opposite party/petitioner has preferred this revisional application.
(2.) The fact of the case in short is that the applicant/opposite party is engaged in the business of powder, spices, etc. through sales representatives. There are many competitive agencies in the market over spices and for that reason in order to promote the business the applicant/opposite party has declared inam/reward for promoting sales to the sales representatives as incentives from time to time. The petitioner/opposite party has claimed that such incentives are within the definition of wages as defined in Section 2 (22) of the Employees' Insurance Act, 1948. For that reason, the applicant/opposite party is required to deposit contribution of Rs.26,672/- for the period from 4/89 to 3/90 plus interest amounting to Rs.2,087/-. The opposite party/petitioner issued notice upon the applicant/opposite party. Thereafter the applicant/opposite party filed the said case for declaration and injunction under Section 75 of the E.S.I. Act. That application was allowed by the learned Judge, E.S.I. Court, West Bengal. So the present revisional application has been filed by the opposite party/petitioner.
(3.) Having considered the submissions made by the learned Advocate and on going through the record, I find that the incentives paid by the applicant/opposite party to its sales representatives are in the nature of inam/reward from time to time. There is no fixed inam/reward to the sales representative for doing their jobs. Such inam/reward does not at all form the term of contract between the employer and the employees but an amount is paid on such account and such amount varies from time to time and also from place to place. Such inam/reward is also paid when the sales representative reaches certain quantity of work applicable to them according to the situation and the area.;