ALLADI KUPPUSWAMI, J.

( 1 ) THESE appeals are preferred by the Employees State Insurance corporation (referred to hereinafter as the Corporation) against the orders of the Employees Insurance Court at Hyderabad allowing the application filed by the respondent in each of these appeals for a declaration that the order passed by the Regional Director of the Corporation levying damages under Sec. 85-B of the Employees State Insurance Act (referred to herein as the Act) for delayed payment of the amount of contributions by the employee. Though the respondents in these appeals are different, as a common quest ion arises for consideration, they have been heard together and disposed of by this common judgment.

( 2 ) IN order to appreciate the contentions raised in these appeals it is sufficient to set out the facts in one of them, namely. C. M. A. 653/77.

( 3 ) THE respondent herein is covered under the provisions of the employees State Insurance Act, 1948. Under the said Act the principal employer has to pay in respect of every employee both the Employer s contribution and the employees contribution. These contributions are to be paid at the rales specified in the first Schedule. One w

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