JUDGMENT

The Employees State Insurance Corporation is challenging the judgment dated 21.09.2023 in IC No.61 of 2016 rendered by the Employees’ Insurance Court, Alappuzha.

2. The respondent approached the Insurance Court challenging an order passed under Section 45A of the Employees’ State Insurance Act (‘ESI Act’ for short) by the Corporation on 02.05.2014. By the order under of the ESI Act, it was found that the respondent establishment was liable to pay a contribution of Rs.3,42,090/- and interest of Rs.2,38,986/- and a cost of Rs.500/-.

3. According to the respondent it is an establishment engaged in imparting education to the students in Kuruppampady area. Notice was issued for the assessment under Section 45A of the ESI Act. According to the respondent sufficient opportunity was not given and the authorities under the ESI Act passed the 45A order without proper appreciation of the actual facts and circumstances. The ESI Corporation resisted the case. During trial, AW1 was examined on the side of the respondent and marked Exts.A1 to A5. The Social Security Officer who had conducted the inspection was examined as DW1 and Exts.D1 and D2 were marked.

4. Though notice was served,