REGIONAL DIRECTOR ESI CORPORATION Vs. NEW ASARWA MFG COMPANY LIMITED

JUDGEMENT

(1.) The Regional Director Employees State Insurance Corporation Ahmedabad is the appellant in all these appeals. A common question which arose is decided by the First Labour Court in E.S.I. Applications Nos. 11 32 33 51 52 and 54 of 1971. The question that arose was whether the Respondent-Companies were liable to pay employers special contribution under sec. 73A of the Employees State Insurance Act 1948 on the payments made to its employees in respect of Paid Holidays. The First Labour Court in all the petitions came to the conclusion that the opponent Companies were not liable to contribute and therefore the orders were passed restraining the appellant from recovering certain amounts specified in the orders.

(2.) Those orders are now challenged by filing these appeals.

(3.) The only question which requires to be decided for the purpose of these appeals is whether the amount paid on account of Extra paid Holidays would be Wages within the meaning of the said term under the Employees State Insurance Act 1948 (hereinafter referred to as the Act). Sec. 73A of the Act relevant for the purpose to decide these appeals may be reproduced as under: