HINDUSTAN TIMES LIMITED Vs. EMPLOYEES STATE INSURANCE CORPORATION

JUDGEMENT

(1.) This appeal under S. 82 of the Employees State Insurance Act 1948 (sor short 'the Act') is directed against the order dated Feb. 21, 1986, of the Employees Insurance Court passed on a petition under S. 75 of the Act filed by the petitioner-appellant. Under sub-s.(2) of S. 28, an appeal lies only if it involves a substantial question of law.

(2.) The appellant publishes monthly magazine called 'Nandan', weekly magazine called 'Saptahik Hindustan' and another weekly magazine called 'Film Chitra Katha'. All these magazines are published at regular intervals. The appellant also publishes daily newspaper and other magazines as well on weekly and monthly basis. By order dated June 25. 1983 the respondent Employees State Insurance Corporation (for short 'ESIC) made under S. 45A of the Act determined a sum of Rs. 5879.00 as contribution payable by the appellant under the Act for the period from April 1981 to March 1982 plus interest amounting to Rs. 673.79 up to March 31, 1983. It was stated in the order that as a result of inspection of the records of the appellant for the period from January 1981 to June 1982, it was found as under :-

(3.) It was contended before the Employees Insurance Court that the order under S. 45A of the Act was not in accordance with the Act and the demand of contribution on the two amounts of Rs. 66.372..72 and Rs. 17,757.15 was not justified and was illegal. The contentions raised were denied by the respondent. On pleas of the parties, the following issues were framed :-