SOVRIN KNIT WORKS ETC. versus EMPLOYEES STATE INSURANCE CORPN. AND ANR. ETC.
Appellants failed to prove compliance with Regulation 31-A, which requires not only stamping but also production of cards showing deposit of contributions, validating imposition of damages and interest for delayed payment.
- Parties
- Appellant: Sovrin Knit Works; Respondent: Employees' State Insurance Corporation; Respondent: K.N. Nagpal; Respondent: C.V.S. Rao
- Jurisdiction
- India
- Judgment Date
- 28 November 1996
- Procedural Posture
- Civil Appeal / Supreme Court Final Decision
- Outcome
- Appeals dismissed
- Legal Topics
- Employees' State Insurance, Employer Contribution, Delayed Payment, Levy of Damages and Interest, Delegation of Powers
Case Brief
Summary, issues, holding and outcome
More case intelligence is available
Unlock the full research layer for this judgment.
Parties
Sovrin Knit Works
Appellant
Employees' State Insurance Corporation
Respondent
K.N. Nagpal
Respondent
C.V.S. Rao
Respondent
Procedural Posture
Civil Appeal / Supreme Court Final Decision
Legal Issues
- 1 Whether the imposition of damages and interest for delayed payment of ESI contribution is valid
- 2 Whether the Regional Director was properly authorised under the Act to impose penalties
- 3 Whether procedural compliance under Regulation 31-A was fulfilled
Ratio Decidendi
Appellants failed to prove compliance with Regulation 31-A, which requires not only stamping but also production of cards showing deposit of contributions, validating imposition of damages and interest for delayed payment.
Court Disposition
Appeals dismissed
Orders
- Damages and interest imposed for delayed payment are upheld
- No costs
Full Case Text
Judgment text and source record
Sign in to read
Sign in to read the full judgment text
Sign in to read the full judgment text. Downloads and additional research tools may depend on your plan.
Sign in to read the full judgment