Is it justified for authorities to recover E.S.I, contribution when the employees have not availed the benefit for that particular period?
It is immaterial whether the employees have availed the benefits or not so far as the payment or deposit of E.S.I. contribution is concerned since the liability to pay contribution is not made to depend on the benefit to be received by the members in respect of whom the contribution is sought for.
1. South India Viscose Co-operative Stores Ltd. vs. Regional Director, Employees State Insurance Corporation, 1986 (68) ;FJR 329 (Mad .HC)
2. ESl Corporation vs. Hotel Kalpaka International 1993(1) KLT 281 1993 LLR 177 (Supreme Court).