B. K. MEHTA, J. B. MEHTA, J.

( 1 ) THESE four petitions raise common questions of law as they challenge the vires of sec. 73a regarding employers special contribution and sec. 73d as to the mode of its recovery of the Employees State Insurance Act 1948 The vires of these provisions is challenged on the grounds (1) of want of legislative competence on the ground that the special contribution was a fee or a tax which was a tax on the trade or calling or employment falling in entry No. 60 of the State List List II; (2) that they violate articles 14 and 19 (1) (f) and (g) of the Constitution of India; and (3) that sec. 73a violates also article 31 of the Constitution.

( 2 ) THIS is an Act which provides an all India scheme providing insurance benefits to the employees. Under sec. 1 (2) it extends to the whole of India except the State of Jammu and Kashmir. Under sec. 1 (4) in the first instance it applies to all factories including Government factories other than seasonal factories. Under sec. 1 (5) the appropriate Government may in consultation with the Corporation and where the appropriate Government is a State Government with the approval of the Central Government after giving six months notice of its intention of so doing by notification in the Official Gazette extend the provisions of the Act or any of them to any other establishment or class of establishments industrial commercial agricultural or otherwise. The Act contemplates a Corporation being created under sec. 3 known as the Employees State Insurance Corporation for the purpose of administration of the scheme under the Act. Chapter Ill deals with the provisions of finance and audit and it provides in sec. 26 (1) that all contributions paid under the Act and all other moneys received on behalf of the Corporation shall be paid into a fund called the Employees State Insurance Fund which shall be paid and administered by the Corporation for the purposes of this Act. Sec. 26 (2) provides that the Corporation may accept grants) donations and gifts from the Central or any State Government local authority or any individual or body whether incorporated or not for all or any of the purposes of the Act. Sec. 28 lays down the mode of appropriation of this fund by setting out the purposes to which this fund could be expended namely payment of benefits under the Act provision of medical treatment and for defraying the cost of the implementation of the scheme etc. Chapter IV deals with the subject of contributions because the Act has envisaged a contributory scheme where both the employers and the employees contribute. Sec. 38 provides that subject to the provisions of the Act all employees in factories or establishments to which the Act applies shall be insured as provided in the Act. Sec. 39 (1) provides that the contribution payable under the Act in respect of an employee shall comprise contributions payable both by the employer and the employee and shall be paid to the Corporation. Sec. 39 (2) provides that the contributions shall be paid at the ordinary rates which are specified in the First Schedule. Under sec. 40 the principal employer is made liable to pay the contributions in the first instance both the employers contribution and the employees contribution in respect of every employee whether directly employed by him or by or through an immediate employer. Under sec. 40 (2) he is given a right to recover from the employee the employees contribution by deduction from his wages and not otherwise. Sec. 41 provides that the principal employer can recover the amount of contribution from the immediate employer. The mode of payment of contribution is laid down in secs. 42 and 43. Sec. 44 provides that the employer shall furnish returns and maintain registers as provided therein. Sec. 45 deals with the inspector. whose duty is to implement the Act. Secs. 45a and 45b are added by Act 44 of 1966. Sec. 45a (2) provides for determination of contributions by the Corporation by a written o

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