Both the appeals are by the employees. C.M.A. No. 63 of 1967 is against the order passed by the District Judge, Madurai, in O.P. No. 2 of 1965 filed by the appellants stating that they were not obliged to respect a demand for contributions made by the Employees’ State Insurance Corporation under the Employees’ State Insurance Act, 1948. C.M.A. No. 64 of 1967 is against the order in O.P. No. 4. of 1965 filed by the Corporation against the firm for contribution. The period during which the firm was liable to contribute is agreed and is not in dispute. Even so the amount is payable by the firm to the Corporation. I am not, therefore, touching that aspect of the case and the facts thereto as, in the view that I intend taking finally, it may not be necessary. However, the period during which the contribution is asked for is between 15th July, 1953 30th June, 1961. There is some variation in the pleadings, in this case, as to the amount which the Corporation claims in their petition and the amount which the firm says it is not liable. Ultimately, however, the parties have agreed that a sum of Rs. 2,801-41 is the amount which the firm will be liable, if at all it is made liable