- (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 :- "(i) Contribution payable (E.S.I. C-32 eg.) for the period March 1982 to November, 1983. (ii) Attendance and Wages Registers for the period from November, 1981 to November, 1983. (iii) Ledgers and Cash Books for the period from November, 1981 to June, 1982 and recorded his observation memo in he inspection register on 10.1.1984 wherein he stated "The letter of observation, if any, as a result of this inspection will follow from Regional Director in due course" (Annexure D). But the petitioner has not received any letter of observation from the Regional Director." The appellant deposited the ESI contribution for four months on actual basis and for the deposit of the remaining amounts request was made for grant of two months' time. The appellant deposited the balance amount, the details of which were furnished in para No. 14 of the application. Respondent No. 2 controverted the pleas in the petition. It admitted that a sum of Rs. 365.25 was deposited but reiterated that the appellant did not produce the record before the Inspector on January 10, 1984 when the premises were inspected and in the absence of the records the exact employers contribution could not be ascertained, and respondent No. 2 was left with no other alternative but to assess the ad hoc contribution under Section 45-A of the Act.
(3.) From the pleadings of the parties, the following two issues were framed :- 1. Whether the order dated 10.10.1984 regarding the amount of Rs 12,756.50 paise for the period 3/82 to 9/83 and interest amounting to Rs. 1290/- is illegal, void and liable to be set aside on the grounds mentioned in the petition ? 2. Relief. Under issue No. 1, the Employees Insurance Court came to the conclusion that since the entire record was not produced, the inspecting Inspector of the ESI was justified to make the assessment under Section 45-A of the Act and as a result thereto the application was dismissed.;