J.B. PARDIWALA, J.

1. This first appeal under section 82 of the Employees' State Insurance Act, 1948 is at the instance of the original applicant before the ESI Court and is directed against the judgment and order dated 29th August, 2016 passed by the ESI Court in the ESI Application No.27 of 2003 filed by the appellant herein under section 75 of the ESI Act, 1948.

2. It appears from the materials on record that in January, 2000, an officer of the respondent-corporation visited the premises of the appellant and verified the Muster Roll and Ledgers for the period between April, 1995 and March, 2000 and found that the appellant had paid wages to its workers/employees under the head of ((1)Office Salary, (2) Ex-Gratia, (3) Leave Travel Concession (LTC), and (4) Service Charges. However, the ESI contribution was not deducted and deposited though it falls within the definition of the term "wages" paid to the workers. The case of the Corporation is that although the amount paid to the employees/workers do fall within the definition of the term "wages" as defined under section 2(22) of the ESI Act, yet the appellant herein, being the employer, by misinterpreting the law, failed to d