2024 LLR WEB 34 (DELHI HIGH COURT)
Burden of proving aspects relating to wages in ESI proceedings is upon the employer

EMPLOYEES STATE INSURANCE ACT, 1948 - Section 45-A, 75, 76 - Indian Evidence Act, 1872 - Section 34 - Contributions - Vide order passed under Section 45-A of ESI Act Appellants directed to contribute amount - Trial Court dismissed Petition filed by Appellant under Section 75 and 76 of ESI Act challenging demand and recovery - Held, well settled that if findings of facts are illegal, perverse or unconscionable, there would arise a question of law - During relevant time any Establishment working without power employing 20 or more coverable employees liable to be covered under ESI Act - Employee drawing gross salary of Rs.10,000/- or less coverable under ESI Act - Burden of proving such aspect was upon Appellant company - Details of wages submitted by Appellant inadmissible for being self serving document in terms of Section 34 of Evidence Act - No account books or relevant extracts therefrom were proven on the record to substantiate - Attendance Register as well as Inspection Book in ter... subscribe to read more..