P. THANGAVEL, J.

These are all appeals against order dated April 30, 1991, on the file of the Employees' State Insurance Court (District Court), Salem, in E.S.I.O.P. Nos. 14 of 1987 and 16 of 1989 filed against the order, dated January 29, 1987, in TN/INS/IX/51.5613-11 and order, dated February 17, 1989, in TN/INS./IX/51.5613-11 on the file of the Regional Office (Tamil Nadu) Employees' State Insurance Corporation, Madras 34, respectively.

The petitioner in both the petitions is textile mill engaged in manufacture of yarn, etc., with workmen numbering about 800 which includes permanent and temporary employees, apart from apprentices, badlis, etc. The petitioner mill is covered under the provisions of the Employees' State Insurance Act (hereinafter referred to as the Act). The management of the petitioner's company was remitting both the employees' and employer's contributions regularly in respect of employees, who are all covered under the Act. The respondents issued a notice, dated May 7, 1986, directing the petitioner to show cause as to why assessment should not be made under Section 45-A of the Act and the sum of Rs. 2, 22, 545.64 should not be recovered for the perio