K.S. Radhakrishnan, J.

This appeal is preferred by the applicant in E.I.C. No.22 of 2000. Application was preferred under S.75 read with S.77 of the Employees' State Insurance Act, 1948 seeking for a declaration that the assessment and demand of interest of Rs.89,599/- for the delayed payment of E.S.I. contribution for the wage periods from 1.3.1992 to 30.9.1998 as per Ext.P3 notice and a sum of Rs.863/- as interest for the delayed payment of contribution for the wage periods from 1.10.98 to 31.3.1999 as per Ext.P5 notice and imposition of damages of Rs.42,854/- by way of penalty for the delayed payment of contribution for the wage periods from 1.3.92 to 30.9.98 as per Ext.P11 are unsustainable.

2. E.S.I. Court disposed of the application holding that the assessment and levy of interest as per Exts.P3 and P5 notices cannot be interfered with. With regard to the imposition of Rs.42,854/- as damages by way of penalty as per Ext.P11 order, Insurance Court set aside the same. This appeal has been preferred mainly against the demand of interest as per Exts.P3 and P5 notices.

3. Facts are undisputed. Contention was raised that the date fixed for payment of E.S.I. contribution is