Hasan, J. – Assuming that the word 'employee' includes all the employees mentioned in Section 2 (9), yet it is qualified by the expression ‘total wages bill of the employer’ as is obvious from a reading of Section 73 A (3) along with the Explanation to sub-section (4). The intention clearly is that only such employees are included whose names appear in the wage bills of the employer. If the wages are paid by the principal employer the amount paid to them shall be included in computing the contribution to be made. If not then such amount cannot be the basis of calculation. (Para 27)

Employees State Insurance (Amendment) Act, 1966 (44 of 1966) –if retrospective.

Held, that in the absence of any provision that the impost was made applicable from any retrospective date, it must be held that it was prospective and would apply from the date the provisions were enforced. (Para 21)

Without going into a detailed discussion of the question, the Court agreed with the view of the High Court that the provisions of special contribution as in Chapter VA of the parent Act was intra vires the Constitution. (para 22)

AIR 1976 Pat. 355 – Relied on.

Application allowed.

JUDGMENT :

Hari Lal Agrawal