A. SUBBULAKSHMI, J.

This appeal is filed against the order, dated April 22, 1992 passed by the Second Additional District Judge, Madurai, in E.S.I.O.P No. 37 of 1988.

The petitioner/appellant filed a petition under Section 75 of the Employees' State Insurance Act for a declaration that the ex gratia payment made by the petitioner were not wages and the order passed by the respondent, dated August 12, 1988, is null and void. The petitioner, employer is a proprietor of a mill, carrying on Business in manufacturing cotton yarn. The mill is already covered under the provisions of the Employees' State Insurance Act and they are paying the contributions regularly. They are maintaining relevant records as stipulated under the Act. The Corporation issued show-cause notice calling upon the petitioner to pay contribution on certain alleged omitted wages for the period 1985 to 1987, a sum of Rs. 3, 49, 078.21.

The respondent contended that only after due enquiry and considering the materials available and objections, an order was passed, determining the contribution. Against that order, the petitioner had filed OP No. 37 of 1988 in the District Court, Madurai, and the District Court,