GUMAN MAL LODHA,J. - (1.) THESE two appeals CMA No. 80 of 1981 Employees State insurance Corporation, Rajasthan v. Jeewan Fertilizers and Chemicals Company (Private) Limited, Industrial Area, Kota and CMA No. 70 of 1981 M/s Jeewan Fertilizers and Chemicals Private Ltd. v. Employees State Insurance Corporation are against the judgment of the ESI Court, Kota, dated 9 -2 -1981 in ESI Misc. Case No. 14 of 1980.
(2.) THE only question which has impressed me during the arguments in these appeal is that the ESI Court should have bifurcated the amount Which is wages in the wrong of construction, building or repairs in contradistinction to the price or cost of the material and profit. No contribution can be claimed on the entire amount spent in repairs or building constructions or additions. The profit and the cost of material is to be excluded and the wages part only is to be included. This can be done after notice to the Company to file documents and evidence to show the two components separately. In the present case since it has not been done, the same will be required to be done now.
(3.) SIMILARLY the ESI Court should not charge contribution on amount of the Inam or reward given to the workmen for good work. This is necessary because of the decision of the Hon'ble Supreme Court in M/s Bratewait Company v. Employees State Insurance Corporation 1968 SC 413. In this case it has been held by their Lordships that Inam scheme should not be included in the wages. In other respects the finding of the ESI Court are confirmed.;