JUDGMENT :

S. Sardar Zackria Hussain, J.—These appeals have been filed by the Employees' State Insurance Corporation against the common Order, dated December 24, 1992 made in E.S.I.O.P. Nos. 77, 78 and 97 of 1987 on the file of the First Additional Judge, City Civil Court, Madras.

2. Civil Miscellaneous Appeal No. 1606 of 7995: The respondent Sundaram Clayton, Limited (Moppet Division) filed E.S.I.O.P.No. 77 of 1987 with the following averments: Employees' State Insurance Corporation caused notice, dated July 14, 1986/August 5, 1986, claiming Rs. 3,34,091.80 as contribution under the Employees' State Insurance Act (hereinafter referred to as the Act) for the period from 6/84 to 12/85 under various heads. In spite of the objections of the respondent herein, the order dated June 5, 1987, was made u/s 45-A of the Act demanding a sum of Rs. 2,23,400.25. As per chalan, dated August 7, 1987, the respondent paid Rs. 26,060.10 in respect of items (4) and (5) as claimed. The respondent has disputed the claim made by E.S.I. Corporation also in respect of fixed conveyance allowance and contribution toward labour charges for construction of the buildings. In respect of fixed conveyance allowance