JUDGMENT :

S. Ramathilagam, J.

1. These appeals arise out of common order dated dated 9.3.2010 passed by the II Additional District Judge cum Employees Insurance Court at Pondicherry in ESIOP Nos. 4 of 2005 and 7 of 2006.

2. The appellant is the Principal Employer. The Employees State Insurance Corporation, the second respondent herein has passed two orders dated 07.01.2005 and 15.06.2006 invoking Section 45(A) of the Employees State Insurance Act, 1948 (in short, 'the ESI Act') against the appellant, claiming contribution for a sum of Rs. 66,41,731/- (for the period from 1999 to 2003) and Rs. 38,71,648/- (for the period from 4/2003 to 06/2005) payable by the appellant, under three heads, viz., a) Stitching charges paid to the contractors; b) interim relief paid by the appellant to its workers and c) Subsistence allowance paid by the appellant to its employees. Challenging these two impugned orders, the appellant has moved two petitions in ESIOP Nos. 4 of 2005 and 7 of 2006 before the Employees Insurance Court, Pondicherry.

3. The learned Employees Insurance Court, Pondicherry, having considered the entire materials placed before it both oral and documentary and upon hearing the learne