JUDGMENT-The factory of the petitioners-Asian Paints (India) Ltd. is in existence since 1942. The provisions of the Employees' State Insurance Act, 1943 (hereinafter referred to as "the Act") are applicable to the petitioners. The petitioners have been paying the prescribed employer's and employees contributions. However, with regard to the period from the 1st quarter of 1962 to the 4th and the last quarter of 1967, the 1st respondent-Employees' State Insurance Corporation has made a claim of employer's special contribution of Rs. 10,309 and employees' contribution of Rs. 10,307-89 in respect of over-time payments. Further, from the first quarter of 1965 to the 4th and the last quarter of 1971, the 1st respondent has made a claim on account of employer's special contribution of Rs. 3,504 and employees' contribution of Rs. 2,707-77 in respect of labour charges paid to contractors' employees and casual workers etc. According to the 1st respondent, the petitioners-Company had given inspection of its books of accounts on 29th, 30th and 31st October 1975 for the said years and accordingly, the 1st respondent, by its letter dated 17th January 1976, part of Ex. D (collectively) to the pet

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