JUDGMENT :

ABDUL QUDDHOSE, J.

Prayer: Appeal filed under Section 82(3) of the Employees State Insurance Act, 1948 against the order in the Employees Insurance Court/Principal Labour Court, Chennai dated 16.11.2017 made in E.I.O.P. No. 274 of 2004.

1. This appeal has been filed under Section 82 of the Employees State Insurance Act, 1948, challenging the impugned order passed by the Employees Insurance Court (Principal Labour Court), Chennai, dated 16.11.2017 made in E.I.O.P. No. 274 of 2004, which has confirmed the order passed by the Original Authority under Section 45-A of the Employees State Insurance Act dated 11.04.2004. At the time of admission of this appeal on 26.07.2018, the following substantial questions of law were formulated by this Court:

“1. Whether the ESI Court was justified in allowing the claim of the first respondent Corporation by taking 60% of bill amount of the contractor as basic wages, which includes the cost of material, as a basis for determination of contribution?

2. Whether the ESI Court was justified in dismissing the petition filed by the appellant, when it is the specific plea of the appellant that the contribution claimed by the first respondent Corporati