M. R. SHAH, B. V. NAGARATHNA
Talema Electronic India Private Limited – Appellant
Versus
Regional Director, Esi Corporation – Respondent
ORDER
1. Leave granted.
2. We have heard learned counsel for the respective parties.
3. Feeling aggrieved and dissatisfied with the impugned judgment and order dated 30th March, 2021 passed by the High Court of Judicature at Madras in CM.A.No.643/2020 by which the High court has allowed the said appeal preferred by the respondent-ESI Corporation and has set aside the order passed by the ESI Court dated 1st August, 2017 in ESIOP No.3 of 2007, by which the ESI Court held that the "conveyance allowance" paid to the employees by the appellant herein does not include the wages, the employer has preferred the present appeal.
4. Having heard the learned counsel appearing for the respective parties and taking into consideration the recent decision of this Court in the case of Employees State Insurance Corporation v. Texmo Industries 2021 (7) SCALE 438, by which on interpretation of Section 2(22)(d) of the ESI Act, it is observed and held that the "conveyance allowance" is equivalent to the traveling allowance and therefore any conveyance allowance/traveling allowance is excluded from the definition of "wages" in the above clause, the impugned judgment and order passed by the High Court is uns
Employees State Insurance Corporation v. Texmo Industries 2021 (7) SCALE 438
The interpretation of Section 2(22)(d) of the ESI Act and the exclusion of conveyance allowance from the definition of 'wages' influenced the court's decision to quash the impugned judgment and resto....
The main legal point established in the judgment is the interpretation of the definition of 'wages' under Section 2(22) of the ESI Act in relation to specific allowances, and the burden of proof on t....
Payments for transport charges do not constitute wages under the Employees' State Insurance Act, and contractors are not considered employees as per the Act's definitions.
The employer must provide clear evidence to substantiate claims regarding the nature of payments made to employees, and failure to do so allows the ESI Corporation to determine contributions based on....
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