JUDGMENT

S.B. Majmudar, J.-Leave granted in all the cognate Special Leave Petitions.

2. By consent of learned advocates of parties all these appeals were heard finally and are being disposed of by this common judgment. The Employees State Insurance Corporation (in short the Corporation ) functioning in the State of Kerala as well as in the State of Karnataka in the appeals concerned, have posed for our consideration the following question of law:

"Whether a suspended employee and his employer are liable to remit under the Employees State Insurance Act, 1948 (hereinafter referred to as `the Act ) the requisite contributions under the said Act in connection with the subsistence allowance amounts received by the suspended employee during the period of his suspension pending domestic enquiry."

3. In the impugned judgments under appeal the High Courts of Kerala and Karnataka have taken the view that there is no such liability on the part of the suspended employee or his employer. The learned counsel for the appellant-Corporation submitted to the contrary for our consideration.

4. A few relevant facts leading to these appeals may be noted at the outset. It is not in dispute between the con