APPLICABILITY (WHICH ARE THE ESTABLISHMENTS THAT NEED TO BE COVERED)

1) AS PER SECTION 1(4) THE ACT APPLIES :PRIMARILY TO ALL FACTORIES (FALLING IN NOTIFIED AREAS) USING POWER AND EMPLOYING 10 OR MORE PERSONSTO ALL NON-POWER USING FACTORIES EMPLOYING 20 OR MORE PERSONS2) SECTION 1(5) ENABLES GOVERNMENT TO EXTEND THE SCHEME TO OTHER CATEGORY OF ESTABLISHMENTS AND ACCORDINGLY GOVERNMENT HAS EXTENDED COVERAGE TO THE FOLLOWING TYPES OF NON-FACTORY ESTABLISHMENTS :

IF THEY ARE EMPLOYING 20 OR MORE PERSONS

HOTELS & RESTAURANTSROAD MOTOR TRANSPORT UNDERTAKINGSCINEMAS AND PREVIEW THEATRESNEWS PAPER ESTABLISHMENTSSHOPS

3) GOVERNMENT HAS ALSO EXTENDED COVERAGE TO THE FOLLOWING CATEGORIES OF ESTABLISHMENTS EMPLOYING 10 OR MORE PERSONS :BEEDI MANUFACTURINGSLATE PENCIL MANUFACTURINGNOTEA)APPLICABLE TO ALL THE ABOVE CATEGORIES OF ESTABLISHMENTS ONLY IF THEY ARE SITUATED IN NOTIFIED/ COVERED AREAS [DIFFERENT DATES FOR DIFFERENT AREAS] SEE GAZETTE NOTIFICATIONS [Sn 1(3)]

B)CONSTRUCTION WORKERS ENGAGED FOR PUTTING UP EXTENSION TO A COVERED FACTORY NEED NOT BE COVERED TILL TRIAL RUN OR PRODUCTION RUN STARTS IF SUCH EXTENSION WORK IS SITUATED AWAY FROM THE EXISTING COVERED FACTORY. [AS PER ESI CLARIFICATORY NOTIFICATION P-12(11)-11/27/99 INS-IV DATED 31.03.2000]

CIN TAKING HEAD COUNT OF 10/20 FOR DETERMINING COVERAGE OF ESTABLISHMENTS THE ESI AUTHORITIES INSIST ON THE FOLLOWING CATEGORIES OF PERSONS TO BE INCLUDED:DIRECTORS DRAWING WAGES FROM ESTABLISHMENTALL EMPLOYEES ON ROLLS EVEN IF THEY ARE ON LEAVEALL SUBSTITUTE/BADLI/CASUAL EMPLOYEES DRAWING WAGESALL CONTRACT EMPLOYEES DRAWING WAGES BELOW Rs.7,500/- PM (EXCLUDE THE CONTRACTOR)

II EXEMPTIONS & EXCLUSIONS FROM COVERAGEa)ALL SEASONAL FACTORIES FUNCTIONING FOR LESS THAN 7 MONTHS IN A YEAR ARE ALSO EXCLUDED FROM THE SCOPE OF THE SCHEME. [SEE SECTION 2(19-A)]

b)STATUTORY AND STANDING ORDER APPRENTICES [Sn 2(9)]c)UNDER SECTION 87 TO 91 GOVERNMENT CAN GRANT EXEMPTION TO ANY ESTABLISHMENT OR CLASS OF ESTABLISHMENTS SUBJECT TO SATISFYING CERTAIN CONDITIONS [SHOULD BE ENJOYING BENEFITS EQUAL OR BETTER THAN UNDER ESI ACT]. d)EMPLOYEES DEPLOYED IN NON-IMPLEMENTED AREA FOR PERIODS EXCEEDING 7 MONTHS CAN APPLY FOR INDIVIDUAL EXEMPTION [Sn 88]III APPLICABILITY (WHO ARE THE COVERED EMPLOYEES UNDER THE ACT)A)EVEN IN COVERED ESTABLISHMENTS IN NOTIFIED AREAS IT IS APPLICABLE ONLY TO EMPLOYEES DRAWING WAGES NOT EXCEEDING Rs. 7500/- PM [Rule 50]B)AS PER SECTION 2(9)(1) THE TERM EMPLOYEE WOULD INCLUDE MANUAL/CLERICAL/CASUAL/TEMPORARY/PERMANENT,PIECE-RATED/TIME-RATED/TECHNICAL/NON-TECHNICAL/SUPER-VISORY/ MANAGERIAL PERSONS DIRECTLY EMPLOYED BY THE PRINCIPAL EMPLOYER AND ALSO CASUAL WORKMEN ENGAGED ON WORK IN OR IN CONNECTION WITH THE WORK OF THE ESTABLISHMENT OR FOR WORKS INCIDENTAL THERETO WHETHER IT BE INSIDE OR OUTSIDE THE ESTABLISHMENT

C)AS PER SECTION 2(9)(ii) THE TERM 'EMPLOYEE' WOULD INCLUDE ALSO CONTRACTOR'S WORKMEN WORKING OUTSIDE THE PREMISES OF THE PRINCIPAL EMPLOYER IF THE EMPLOYER OR HIS AGENT IS SUPER-VISING SUCH CONTRACT WORKMEN [SEE 1992 (I) LLN 353 [SC] & 1998 (79) FLR 452 [HC-MAD]D)AS PER SECTION 2(9)(iii) IT WOULD ALSO INCLUDE EMPLOYEES WORKING IN THE ESTABLISHSMENT ON DEPUTATION BASIS IF THEIR WAGES IS BELOW Rs. 7500/- PM.

E)AS PER SECTION 2(9) COVERAGE IS ALSO REQUIRED OF EMPLOYEES CONNECTED WITH THE ADMINISTRATION OF FACTORY/PURCHASE OF RAW MATERIALS AND DISTRIBUTION OF PRODUCTS OF THE FACTORY/ ESTABLISHMENT EVEN IF SUCH EMPLOYEES ARE SITUATED AWAY FROM THE FACTORY (IN SAME STATE OR SOME OTHER STATE).F)COVERAGE IS ALSO REQUIRED OF PART TIME EMPLOYEES ON CONTRACT OF SERVICE (IF WAGES BELOW Rs. 7500/- PM)

G)THROUGH VARIOUS JUDGEMENTS THE FOLLOWING CATEGORIES OF EMPLOYEES HAVE ALSO BEEN HELD TO BE COVERABLE UNDER THE ESI SCHEME.i)PERSONS EMPLOYED IN GUEST HOUSES

ii)EMPLOYEES DEPLOYED ON BUILDING EXTENSION WORK, REPAIR OF MACHINERY, WHITEWASHING, MOVEMENT OF RAW MATERIAL/FINISHED PRODUCTS, CANTEENS, GARDENS, CYCLE STANDS ETC.,

IV SCOPE OF THE TERM 'WAGES

a)AS PER SECTION 2(9) ALL EMPLOYEES DRAWING MONTHLY 'WAGES' NOT EXCEEDING Rs. 7500/- ARE TO BE ENROLLED OR COVERED AS PER RULE 50, THE CORPORATION CAN RAISE THIS COVERAGE LIMIT FROM TIME TO TIME WITHOUTPARLIAMENT APPROVAL

b)FOR DETERMINING COVERAGE OVERTIME EARNINGS SHOULD BE EXCLUDED BUT WHILE PAYING CONTRIBUTIONS IT IS TO BE INCLUDED [Sn.2(9)(b)]c)THE TERM 'WAGES' DEFINED UNDER SECTION 2(22) OF THE ESI ACT HAS THREE PARTS:

i)AS PER PART ONE, ALL REMUNERATION PAYABLE UNDER THE CONTRACT OF EMPLOYMENT (EXPRESS OR IMPLIED) WOULD BE WAGES EVEN IF PAID AT INTERVALS ABOVE 2 MONTHS

ii)AS PER PART TWO ANY PAYMENT IN RESPECT OF AUTHORISED LEAVE, LOCK OUT OR STRIKE WHICH IS NOT ILLEGAL AND LAY OFF COMPEN-SATION WOULD BE WAGES [THOUGH THEY ARE PAYMENTS OBTAINED WITHOUT WORKING]

iii)AS PER PART THREE ANY OTHER ADDITIONAL REMUNE-RATION THOUGH NOT STRICTLY PAYABLE BUT PAID AT INTERVALS NOT EXCEEDING TWO MONTHS (EX-GRATIA AMOUNTS SPECIAL INAMS, INCENTIVES WHICH ARE NOT LEGALLY ENFORCEABLE FALL IN THIS CATEGORY) WOULD ALSO QUALIFY AS WAGES. [SEE THE FINAL PART OF 2(22) ABOUT THE ITEMS TO BE EXCLUDED]Note:

THE FOLLOWING TABLE SHOULD FURTHER CLARIFY THE ITEMS TO BE INCLUDED/EXCLUDED FOR DETERMINING THE TOTAL MONTHLY WAGE ON WHICH CONTRIBUTIONS ARE PAYABLE.

V FUNDING OF THE SCHEME

a)THE SCHEME IS FUNDED BY COLLECTION OF EMPLOYEES CONTRI-BUTION AT 1.75% OF THE WAGES AND EMPLOYER'S CONTRI-BUTION AT THE RATE OF 4.75% OF THE TOTAL MONTHLY WAGE OF COVERED EMPLOYEES. [RULE 51 & 52]b)CONTRIBUTIONS ARE TO BE ROUNDED OFF TO THE NEAREST 5 PAISE [RULE 51(b)]

c)ALL CONTRIBUTIONS COLLECTED IN A WAGE PERIOD SHOULD BE REMITTED TO THE ESI CORPORATION THROUGH APPROVED BANKS BEFORE THE 21ST OF THE FOLLOWING MONTHS [REG.29 & 31]

d)NO EMPLOYEES CONTRIBUTION IS PAYABLE BY AN EMPLOYEE IF HIS AVERAGE DAILY WAGES (TOTAL EARNINGS DIVIDED BY TOTAL NO. OF DAYS WORKED) IS LESS THAN Rs.40/- PER DAY [Sn 42 & RULE 52]e)CONTRIBUTIONS ARE COLLECTED FOR A BLOCK 6 MONTHS. HENCE AN EMPLOYEE WHO COMMENCES PAYMENT SHOULD CONTINUE PAYMENT FOR TOTAL BLOCK, EVEN IF HIS SALARY HAS CROSSED THE COVERAGE LIMIT OF Rs. 7500/- DURING THAT PERIOD [RULE 50]

f)PRINCIPAL EMPLOYER IS RESPONSIBLE FOR THE COLLECTION AND REMITTANCES OF CONTRIBUTIONS OF CONTRACT WORKERS ALSO (COULD RECOVER FROM THE BILLS OF CONTRACTOR) [Sn 40 & 41, 42, 43, 44]g)SIMILARLY PART-TIME WORKERS WORKING FOR MORE THAN ONE EMPLOYER ARE ALSO TO BE COVERED [REG 36, 38,39]h)EMPLOYEE'S CONTRIBUTIONS MUST BE COLLECTED ON A CURRENT MONTH BASIS OR ELSE EMPLOYER WILL HAVE TO BEAR BOTH CONTRIBUTIONSi)IF CONTRIBUTIONS ARE NOT COLLECTED AND PAID, AUTHORITIES CAN INVOKE REVENUE RECOVERY PROCEEDINGS UNDER SECTIONS 45 A TO 45 E OF THE ACT.VI CONTRIBUTION CYCLES & CORRESPONDING BENEFIT CYCLES OR PERIODS

CONTRIBUTION PERIOD [SEE REG.4 & RULES 2(1-C) & RULE 2(2-A) CORRESPONDINGBENEFITPERIOD FOR RECEIVING CASH BENEFITS.FIRST CYCLE 1 APRIL - 30 SEPT1 JAN - 30 JUNESECOND CYCLE 1 OCT - 31 MARCH 1 JULY - 31 DEC

NOTE :

1)DURING THE PERIOD HIS WAGE IS BELOW Rs. 7500/- HE WILL BE A COVERED EMPLOYEE AS WELL AS AN INSURED PERSON

2)AFTER THE LAST CONTRIBUTION PAYMENT CYCLE (BECAUSE OF HIS CROSSING THE COVERAGE LIMIT OF Rs. 7500/-) THOUGH HE WILL STOP MAKING PAYMENT AND WILL CEASE TO BE A "COVERED EMPLOYEE", HE WILL CONTINUE TO BE AN INSURED PERSON FOR SIX MORE MONTHS (IN THE CORRESPONDING BENEFIT PERIOD). DURING THIS LAST BENEFIT PERIOD HE WILL BE ELIGIBLE FOR ALL CASH BENEFITS EXCEPT ACCIDENT RELATED BENEFITS [SEE RECENT MADRAS HC JUDGEMENT IN GANESAN'S CASE [2001 (I) LLJ -1662] , KARNATAKA HIGH COURT IN RANGANAYAKALU CASE [2001(II)LLJ 67] AND KERALA HIGH COURT DIVN BENCH DECISION IN OUSEPHS CASE [2001 (3) LLN 113] WHERE THE HIGH COURTS HAVE NOT ACCEPTED THE ABOVE STAND OF THE ESI AUTHORITIES.

VII ESI BENEFITS & ELIGIBILITY CONDITIONS

TYPE OF BENEFIT CONDITIONS TO BE SATISFIED FOR CLAIMING ELIGIBILITY EXTENT OF BENEFIT RATE OF BENEFIT REMARKS I SICKNESS BENEFITASICKNESS BENEFIT[Sn 46 (a) 49 RULE 54,55] REG 45(a) 52 (a) 98, 99,99AMUST HAVE MADE CONTRI-BUTIONS FOR ATLEAST 78 DAYS IN THE RELEVANT CONTRI-BUTION PERIOD UPTO 91 DAYS SICK LEAVE WITH PAYMENT IN TWO CONSECUTIVE BENEFIT PERIODS[Reg 55(1)]THE STAN-DARD BENEFIT RATE [ABOUT 50% OF WAGES]Rule 54 NOT ELIGIBLE IF SPELL OF SICKNESS IS LESS THAN 3 DAYSRule 55(1)(p)

VIII EMPLOYERS OBLIGATIONS FOR SUBMISSION OF RETURNS AND MAINTENANCE OF REGISTERS

IX SOME OTHER LEGAL ASPECTS ON ESI

1ESI ACCIDENT BENEFIT IS CLAIMABLE ONLY IF ACCIDENT OCCURS TO A PERSON WHEN HE IS A CONTRIBUTING EMPLOYEE. IF ACCIDENT OCCURS IN HIS LAST BENEFIT PERIOD, HE WOULD NOT BE ENTITLED TO, THOUGH HE IS THEN AN 'INSURED PERSON' [SEE THE LATEST JUDGEMENT OF THE MADRAS HIGH COURT IN GANESAN'S CASE 2001(I) LLJ 1662 [MAD HC], (KERALA HC IN OUSEPHS CASE [2001 (3) LLN 1113] AND KARNATAKA HC IN RANGANAYAKALU CASE [2001 (II) LLJ 67 HAVE NOT ACCEPTED THE ABOVE STAND OF THE ESI AUTHORITIES.

2IN CASE OF EMPLOYMENT INJURY RESULTING IN DEATH, BEFORE DISPOSAL OF THE BODY INFORM ESI MEDICAL OFFICER AND REQUEST HIM TO BE PRESENT AT POST-MORTEM [REG 77 & 78]

3AS PER SECTION 53 AND 61 EMPLOYEES COVERED UNDER ESI CANNOT CLAIM ACCIDENT BENEFIT UNDER WORKMENS COMPENSATION ACT1923 OR MOTOR VEHICLE ACT IF ACCIDENT IS DUE TO EMPLOYMENT OR CLAIM MATERNITY BENEFIT UNDER MATERNITY BENEFIT ACT 1961.

4THE OLD PRINCIPLE OF NOTIONAL EXTENSION OF PREMISES HAS BEEN CONSIDERABLY CURTAILED BY THE SUPREME COURT AND EMPLOYEE CANNOT CLAIM COMPENSATION FOR ACCIDENTS OUTSIDE THE ESTABLISHMENT, UNLESS HE WAS OUTSIDE THE ESTABLISHMENT ON DUTY OR WAS TRAVELLING IN A COMPANY APPROVED TRANSPORT [REGL DIRECTOR ESI Vs FRANCIS DECOSTA 1997 I LLJ 34 SC -DB]

5AS PER SECTION 73(1) ANY TERMINATION OF AN EMPLOYEE'S SERVICE WHILE HE IS IN RECEIPT OF ESI SICKNESS BENEFIT IS NULL AND VOID. HOWEVER IF AN EMPLOYEES SERVICES COME TO AN END OTHERWISE THAN THROUGH AN EMPLOYERS ACTION THIS SECTION WILL NOT APPLY [REG 98 ] SEE 1963 II LLJ 638

6CARE SHOULD ALSO BE TAKEN TO SEE THAT AN EMPLOYEE RECEIVING EXTENDED SICKNESS BENEFIT FOR 29 CHRONIC DISEASES LISTED UNDER REG-98 IS DISCHARGED OR DEMOTED ONLY AFTER DUE COMPLIANCE OF PROCEDURE OUTLINED IN REGULATION - 98

7IN CASE OF ANY DISPUTE BETWEEN EMPLOYER AND ESI AUTHORITIES ON ANY MATTER SPECIFIED IN SECTION 75, THEY CAN BE ADJUDICATED UPON IN THE ESI COURT UNDER SECTION 74 TO 788ESI AUTHORITIES CAN TAKE ACTION AGAINST PRINCIPAL EMPLOYER FOR IMPROPER/DELAYED REMITTANCE OF CONTRIBUTIONS OR SUBMISSION OF RETURNS9WHILE ESI AUTHORITIES CAN DEMAND PAYMENT OF INTEREST FOR DELAYED PAYMENT WITHOUT STRICT COMPLICANCE OF PRINCIPLES OF NATURAL JUSTICE, ANY DEMAND FOR PAYMENT OF PENAL DAMAGES MUST BE AFTER COMPLYING WITH PRINCIPLES OF NATURAL JUSTICE, AS SUCH PROCEEDINGS ARE QUASI-JUDICIAL PROCEEDINGS

10THE LAW OF LIMITATION WILL NOT COME TO THE RESCUE OF AN EMPLOYER FOR ESCAPING FROM RESPONSIBILITY FOR PAYMENT OF CONTRIBUTIONS FOR EARLIER PERIODS AND THE AMOUNT CAN BE RECOVERED UNDER REVENUE RECOVERY PROCEDURE UNDER SECTION 45A

11HOWEVER IF EMPLOYER HAS FURNISHED THE REQUIRED DETAILS, THE LAW OF LIMITATION PRESCRIBED IN SECTION 77(1A) WILL PREVAIL

12A CONVICTED EMPLOYEE OR EMPLOYEES ON STRIKE COULD BE DEPRIVED OF CASH BENEFITS [REG-99 A & RULE 62 & Sn 84]

XCONTRIBUTION RATES, WAGE GROUPINGS, AND CORRESPONDING BENEFIT RATES

WAGE SLABS AND CORRESPONDING STANDARD BENEFIT RATES (RULE 54)

1CONTRIBUTION RATES[SEE RULE 51 &52] EMPLOYERS 4.75% OF THE WAGE BILL OF COVERED EMPLOYEES EMPLOYEE - 1.75% OF THE TOTAL WAGE PAYABLE INCLUDING OT PAYMENTS IF ANY

S.NoAVERAGE DAILY WAGES ARE STANDARD BENEFIT RATE (IN Rs) 1BELOW Rs.28/- Rs.14/- OR FULL AVERAGE DAILY WAGE WHICHEVER IS LESS

S.NoAVERAGE DAILY WAGES ARE STANDARD BENEFIT RATE (IN Rs)2Rs.28/- AND ABOVE BUT BELOW Rs.32 16 3Rs.32 AND ABOVE BUT BELOW RS.36 184Rs.36 AND ABOVE BUT BELOW Rs.40 205RS.40 AND ABOVE BUT BELOW Rs.48 246Rs.48 AND ABOVE BUT BELOW Rs.56 287Rs.56 AND ABOVE BUT BELOW Rs.60 30 8Rs.60 AND ABOVE BUT BELOW Rs.64 329Rs.64 AND ABOVE BUT BELOW Rs.72 3610Rs.72 AND ABOVE BUT BELOW RS.76 3811RS.76 AND ABOVE BUT BELOW Rs.8 4012Rs.80 AND ABOVE BUT BELOW Rs.884413Rs.88 AND ABOVE BUT BELOW Rs.96 4814Rs.96 AND ABOVE BUT BELOW Rs.106 5315RS.106 AND ABOVE BUT BELOW Rs.116 5816Rs.116 AND ABOVE BUT BELOW Rs.126 6317Rs.126 AND ABOVE BUT BELOW Rs.136 68

XI CONSEQUENCES OF DELAYED REMITTANCE

INTEREST PAYMENT FOR DELAYED REMITTANCE [REGU 31A & 31 B] MUST PAY 12% PA PER DAY OF DEFAULT

PAYMENT OF DAMAGES [REGU 31-C] & [Sn 85-B] IN ADDITION TO INTEREST MUST PAY DAMAGES RANGING FROM 5% TO 25% AS PER TABLE GIVEN UNDER REG 31-C]

FORM No PURPOSE TO WHOM TO SUBMIT APPLICABLE SECTION/ RULE REG No. 1FOR A NEW EMPLOYEE TO GET REGISTERED AND GET A TEMPORARY IDENTIFICATION CERTIFICATETO EMPLOYER FOR TRANSMISSION TO LOCAL OFFICE REG 11& 12

FORM No PURPOSE TO WHOM TO SUBMIT APPLICABLE SECTION/ RULE REG No. 1-A & 4-AFOR GETTING HIS FAMILY MEMBERS ENROLLED AND FOR OBTAINING FAMILY IDENTITY CARDS TO EMPLOYER FOR TRANSMISSION TO LOCAL OFFICE REG 15 A & 95 A 1-B FOR EMPLOYEE TO NOTIFY CHANGES IN FAMILY STATUS TO EMPLOYER FOR TRANSMISSION TO LOCAL OFFICE REG 15-B 8, 9 , 10 MEDICAL CERTIFICATES FOR CLAIMING SICK LEAVE EMPLOYEE TO COLLECT FROM DOCTOR AND GIVE TO EMPLOYER REG 57, 58, 60, 64 , 89 B 11 PRODUCTION OF SPECIAL MEDICAL CERTIFICATE FOR PROLONGED ILLNESS -DO- REG 61, 64 & 89 B 12 FOR EMPLOYEE TO CLAIM SICKNESS OR TEMPORARY DISABLEMENT BENEFIT TO SUBMIT TO LOCAL OFFICE REG 63, 64 & SECTION 63

FORM No PURPOSE TO WHOM TO SUBMIT APPLICABLE SECTION/ RULE REG No. 12 A, 13, 13A, 14, 14A FOR CLAIMING SICKNESS/TEMPORARY DISABLEMENT OR MATERNITY BENEFIT FOR SICKNESSTO SUBMIT TO LOCAL OFFICE REG 63, 64, 65 & 89 B 18, 18A & 27 FOR CLAIMING DEPENDANT BENEFIT -DO-REG 80 & 83 A & REG 107 A 19, 20, 21 & 22 i

ii

iiiNOTICE OF PREGNANCYCERTIFICATE OF PREGNANCYCERTIFICATE OF EXPECTED CONFINEMENTBY EMPLOYEE TO EMPLOYER REG 87 & REG 88 & 89

XIII IMPORTANT CASE LAWS ON ESIAON CATEGORIES 'ESTABLISHMENTS' TO BE COVERED UNDER THE ACT

ISSUE RAISED HELD REFERENCE aMAIN FACTORY IN NON-IMPLEMENTED AREA, BUT BRANCHES IN OTHER STATES SITUATED IN IMPLIMENTED AREAS EMPLOYING MORE THAN 20 CAN ESI INSIST ON COVERAGE OF THE BRANCHES ?YES 1

2MODI RUBBER LITD VsESI DIRECTOR1985 (2) LLN 313HYDERABAD ASBESTOS Vs ESIC1978 (I) SCC 194 [SC]bAN ESTABLISHMENT EMPLOYS MORE THAN 20 PERSONS, BUT NUMBER OF 'EMPLOYEES' DRAWING SALARY BELOW COVERAGE LIMIT LESS THAN 20. CAN ESI AUTHORITIES INSIST ON COVERAGE ? NO. [THERE WERE SOME EARLIER RULINGS HOLDING OTHERWISE]MM SURI & ASSOCIATESVs ESI CORPN1997(I) LLN 903 OR1997 (76) FLR 937 HC AND 1999 (I) LLJ 13 (SC-DB)

BON CATEGORIES OF 'EMPLOYEES' THAT NEED TO BE COVERED

C CASE LAW ON THE SCOPE OF THE TERM 'EMPLOYMENT INJURY

D CASE LAW ON DELAYED/NON REMITTANCE OF CONTRIBUTION AND REVENUE RECOVERY PROCEDURES

ISSUE RAISEDHELD REFERENCE aIS THERE ANY TIME LIMITATION IN ESI FOR RECOVERING CONTRI-BUTION FOR NON-REMITTANCE OR DELAYED REMITTANCE ? 1

2YES/NOIF CONTRIBUTIONS SUBMITTED BELATEDLY BUT ESI AUTHORITIES DID NOT ACT WITHIN 5 YEARS LIMITATION UNDER 77(IA) WILL APPLYIF EMPLOYER FAILED TO CONTRIBUTE AND ESI DETECTS NON COMPLIANCE AND PROCEED UNDER SECTION 45A NO LIMITATION WILL APPLY FOR RECOVERY1

2

A

B

CLIMITATION WILL APPLY ESIC Vs SAMSON RUBBER INDUSTRIES 2000 (II) LLJ 1490 OR2000(4) LLN 927 [MAD]VIJAYAN PILLAI Vs ESIC1998 (I) LLJ 1190 [KER]LIMITATION WILL NOT APPLY ESIC Vs HARRISON MALAYALAM LTD 1998 (80) FLR 835 [SC]ESIC Vs HOTEL KALPAKA1993 (2) SCC 9 [SC]ALLAHABAD CANNING CO Vs ESIC 1998 (79) FLR 947

E CASE LAW ON EXTENT OF CONTRIBUTION PAYABLE.