{"id":15054,"date":"2010-08-23T00:00:00","date_gmt":"2010-08-22T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-techno-heat-ovens-and-furnaces-vs-esi-corporation-on-23-august-2010"},"modified":"2017-04-13T13:21:43","modified_gmt":"2017-04-13T07:51:43","slug":"ms-techno-heat-ovens-and-furnaces-vs-esi-corporation-on-23-august-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-techno-heat-ovens-and-furnaces-vs-esi-corporation-on-23-august-2010","title":{"rendered":"M\/S Techno Heat Ovens And Furnaces … vs Esi Corporation on 23 August, 2010"},"content":{"rendered":"
Karnataka High Court<\/div>\n
M\/S Techno Heat Ovens And Furnaces … vs Esi Corporation on 23 August, 2010<\/div>\n
Author: Aravind Kumar<\/div>\n
IN THE IHGH COURT OF KARNATAKA. BANGALORE\n\nDATED THIS THE 2339 DAY OF AUGUST 2010\n\nBEFORE\n\nTHE HoN'BLE MR. JUSTICE ARAVIND;V'i\u00a7II1V\ufb01\u00a7\u20aci3.'?i:_:V\" \n\nMISCELLANEOUS FIRST APPEAL NO. s727o1\u00abf '2loo7(F.\u00a7;g xi \n\nBETWEEN :\n\nM\/S. TECHNO I-IEAT OVENS AND\nFURNACES PVT. LTD.,  1, H'\n7TH CROSS, 1ST STAGE,\"-. \nPEENYA INDUSTRIAL  .._p\nBANGALORE-580~~..Q58_{ ' \nBy its Director  S  _\nShri.ThomaS Joseph,  '\n\n \"  ...APPELLANT\n\n(By  \n\nESiicoRPoRA'rI\"oia'd;\n\ng \"BINNYFIE;LDS, '\n' }3INNypE'f,\u00ab  ..... .. v\n\nBANAG-ALoRE~56o 023.\nV t' '' ...RESPONDENT<\/pre>\n
 V. Narasimha I-Iolla, Adv.,)<\/p>\n
H T.1iis appeal is \ufb01led under Section 82(2) of E8} Act,<\/p>\n
~ against the Order dated I9~4-2007 passed in ESI Application<\/p>\n
‘  I\\”\u00a5o..’?1\/2005 on the file of the Judge, ESI Court, Bangalore<\/p>\n
 “partly allowing” the application, setting aside the demand
\n .. _ jnade by the corporation.\n<\/p>\n<\/p>\n
(b) Whether E.S.I. contributions are payable on
\nassumed wages or an actual wages <\/p>\n
workmen?\n<\/p>\n
3. The facts in nutshell le_a.d.ing to the   <\/p>\n
appeal are as under:\n<\/p>\n
The appellant   ._engaged._:””‘i11″j they<\/p>\n
manufacture and sale opfl-~–iia:l<ei\u00a7z_   allied
\nproducts and is   provisions of
\nEmployees p_Sliate_   (hereinafter
\nreferred {to   brevity). The E.S.I.
\n :VreriViied"_'ti'1e;records of the appellant
\nfor   to September 2004 and<\/p>\n
made certairi.Vpobseri\/'ations and issued inspection<\/p>\n
  obiserxiations and"'deinanded contributions on payments<\/p>\n
 niaded \u00bbo"uts_ide security agencies, building Work in<\/p>\n
 on payments made to contractors, who<\/p>\n
 were "d,_oing job works to the appellant. A letter dated<\/p>\n
V."Vi.A",;?.'1_~.:"3–'~2O(}5 came to be issued asking the employer to<\/p>\n
 mpiay the contributions duly bifurcating the labour<\/p>\n
$\/<\/p>\n
4. It is the contention of Sri.J.Kanikraj, learned
\ncounsel appearing for the appellant that attthjorities<\/p>\n
having perused the muster roil and Wage <\/p>\n
job work contractors erred in arriving at”t11–ei’_Wage’sV paid” .i <\/p>\n
to the workmen as low by
\nassuming 60% of the   to
\nwage apart from the icontribntioiisii   by the
\nContraetor\/ ‘4 contended that
\neontributionsgarei    paid to the
\nworkrneni.    there to establish
\nthe  have travelled beyond
\nthe reeordsd  in law. He would<\/p>\n
contend thatior-deriofithe E.S.I.Court holding that 60%<\/p>\n
.  .Qf””the’.”‘a1Iionnt  to the Contractor to be treated as<\/p>\n
 Vw_ages..V’:andfjcyontributions on the said amount to be<\/p>\n
demand’ed\u00ab:’~”is without any basis and contends that no<\/p>\n
  ..reasons” are forthcoming from the order under challenge<\/p>\n
‘ “~_and’:submits that it is not sustainable in law. He would<\/p>\n
 ”  “also submit that if the wages paid to workmen was to be<\/p>\n
$\/t<\/p>\n
construed as low the authorities should have considered
\nminimum wages paid to the said category of4,Wo.rkmen<\/p>\n
as wages payable and contributions to <\/p>\n
accordingly. He would submitthat coiitribiutions <\/p>\n
been deducted on the actual
\ncontract workers, basedlgong the\u00bb
\nmuster roll maintained by  contends
\nthat these documentshayeii-.been’:_ maintained by the
\nemployer   Inspector
\nand as  discarded and
\ncontends  considering the
\nmaterial’:   come to conclusion that<\/p>\n
employer  not produced the muster roll and wage<\/p>\n
‘l V.  re’giste:tf  accordingly seek for allowing of the appeal<\/p>\n
  Vi’.a.side the order of the authority as well as<\/p>\n
E.S._.I.\n<\/p>\n
  5. Per contra Sri.V.Narasimha I-Iolla, learned<\/p>\n
 ciounsel appearing for the respondent Corporation<\/p>\n
@\/<\/p>\n
would support the order passed by the authority has also<\/p>\n
the E.S.I.Court and contends that employer’<\/p>\n
produced the individual income tax a<\/p>\n
respect of contractors to establish–.as7_ptoyviiat vvas the f A’<\/p>\n
actual wages paid to the
\nnature of work involved
\nunder Section 45–A  held} that 60%
\nof the total bill amount    as wages and
\ncontribution   of such
\nwages is   and prays for dismissal<\/p>\n
of the appeail  i<\/p>\n
6.  learned advocate appearing<\/p>\n
forttlfie partiAes.,_the substantial questions of law as<\/p>\n
 hereinabove is being analysed and<\/p>\n
anslweredljp <\/p>\n
 The narrow compass in which this appeal<\/p>\n
areqdires to be considered is with reference to the<\/p>\n
 ‘ “payment made to sub~contractors, the employer has<\/p>\n
4\/<\/p>\n
booked and paid the subcontractor charges vsfor the<\/p>\n
period 19992000 to 2002-03 to about 2ct[iirmfe25<\/p>\n
contractors. The said amount of  <\/p>\n
to the sub contractors for the”\\X7o1’l\u00a7  i
\nwith the assistance of a few
\ncontention of the employeitjis that  of biilh
\namount is due    having
\ncompleted the work -‘th_e’.~said claim they
\nhave  vivattendance register.\n<\/p>\n
Admittedly  baid income–tax and
\nemployer has deducted the
\nincorrie  paid to the contractors and<\/p>\n
the;’en_1p}oyerA’ ‘having not produced the income tax<\/p>\n
 ;-o’tuVrn’s:’  issued to the contractor, the question of<\/p>\n
I   wages would not arise under the<\/p>\n
EQ;-3-‘.1 Act.\u00bb tilt is for the employer to establish by cogent<\/p>\n
 materials to demonstrate as to what was the actual<\/p>\n
“Wages paid and contributions having been remitted on<\/p>\n
 “the actual Wages paid. However, in the absence of any<\/p>\n
W<\/p>\n
material being placed, authorities would be justified in
\napplying “Best Judgment Method” to arrive Vi’\u00bb.ati._V’the<\/p>\n
probable wages that would have been  <\/p>\n
employer to its employees and claim eo1’ivt.r:ibu’tionVs  <\/p>\n
the said amount arrived at as ‘wages.. said to”‘h.av:e–..been<\/p>\n
paid by the employer to itsemployees. .<\/p>\n
8. It is the cont.e_nti_on”_oil:.tli.e-..pappellanlt that the
\nwage register and  contractors
\nworkmen ha’d”i’3e’en proiduceld  authority who<\/p>\n
adjudicated  ’45–A’;\u00a7 VA perusal of the order<\/p>\n
datedi._1 5-1  that “relevant records” were<\/p>\n
producedgin  hearing held on 30–6-2005.<\/p>\n
 \u00e9_ Thei’.:au_t11ority”hasnot assigned any reason as to why it<\/p>\n
‘  -the said documentary evidence produced<\/p>\n
bythe  In Vi\u20acW of this factual error this Court<\/p>\n
 is of considered View that demand of Rs.2,98,267\/-<\/p>\n
  is 6.5%) cannot be sustained. Accordingly the<\/p>\n
   demand raised in the order dated 15-11-2005 as<\/p>\n
W<\/p>\n
’10<\/p>\n
con\ufb01rmed in E.S.I. Application No.71 \/2005 requires to
\nbe set aside and matter deserves to be remanded back
\nto the authority namely E.S.i Court
\nadjudicated afresh under 8.45-A only in
\nsub-contractors amount is consideredr ” .1:   it b\n<\/p>\n
9. Hence the following order\n<\/p>\n
(i) Appeal is allowed;  qdestions of
\nlaw are left open it back to the<\/p>\n
authority for  7  <\/p>\n
eitt\ufb01j  194-2007 passed in E.S.I.
\nApplication  by the Employees’ State
\ninsurance  islhereby set aside.\n<\/p>\n
  ~__’I’he Vmrlriatter is remitted back to the<\/p>\n
1    for adjudication under Section 45-<\/p>\n
Avof .-.theA:Alct afresh in accordance with law and said<\/p>\n
 at authority is directed to consider the material produced<\/p>\n
l”‘._VVVby’:the appellant and authority is also entitled to call<\/p>\n
 upon the appellant to produce such of those material as<\/p>\n
4,,\u00bb<\/p>\n","protected":false},"excerpt":{"rendered":"
Karnataka High Court M\/S Techno Heat Ovens And Furnaces … vs Esi Corporation on 23 August, 2010 Author: Aravind Kumar IN THE IHGH COURT OF KARNATAKA. BANGALORE DATED THIS THE 2339 DAY OF AUGUST 2010 BEFORE THE HoN’BLE MR. JUSTICE ARAVIND;V’i\u00a7II1V\ufb01\u00a7\u20aci3.’?i:_:V” MISCELLANEOUS FIRST APPEAL NO. s727o1\u00abf ‘2loo7(F.\u00a7;g xi BETWEEN : M\/S. TECHNO I-IEAT OVENS AND […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,20],"tags":[],"class_list":["post-15054","post","type-post","status-publish","format-standard","hentry","category-high-court","category-karnataka-high-court"],"yoast_head":"\nM\/S Techno Heat Ovens And Furnaces ... vs Esi Corporation on 23 August, 2010 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-techno-heat-ovens-and-furnaces-vs-esi-corporation-on-23-august-2010\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Techno Heat Ovens And Furnaces ... vs Esi Corporation on 23 August, 2010 - 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