( 1 ) IN these two appeals, presented under sub-section (2) of Section 82 of the Employees' State Insurance Act, 1948 ('the act' for short), the following substantial questions of law arise for consideration : (1) "whether on the facts and circumstances of the case, the respondent- e. S. I. Corporation, was jutified in imposing damages of fifty per cent, sixty per cent and hundred per cent of the amount of contribution required to be remitted by the appellant to the Corporation, in respect of which there was some delay by the appellant in remitting the same to the Corporation ?" (2) ' "whether the first respondent - e. S. I. Corporation was justified in treating Special Allowance, Mid-day meal allowance and overtime wages as part of 'wages' for the purpose of computing the contribution payable under the provisions of the Act and the scheme framed thereunder?"

( 2 ) THE facts of the case, in brief, are as follow : By an order dated 12-9-1979, the Corporation levied damages on the appellant for delayed payment of contribution. According to the appellant, the delay in the payment of contribution was small and did not merit the levy of damages and a valid explanation for t