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SC upheld the conviction of the appellant under Section 85(i)(a) of the Employees' State Insurance Act for failing to remit ESI contributions deducted from employees' salaries. The Court rejected arguments challenging liability, affirming the Trial Court's sentence of imprisonment and fine. Referencing precedent in A K Abdul Samad, the Court emphasized statutory interpretation requires strict adherence to legislative intent. The appellant, as General Manager and Principal Employer, was found legally responsible for ESI contribution remittance. The Court directed the appellant to surrender and serve the prescribed sentence, with the appeal ultimately being dismissed.
SC upheld the conviction of the appellant under Section 85(i)(a) of the Employees' State Insurance Act for failing to remit ESI contributions deducted from employees' salaries. The Court rejected arguments challenging liability, affirming the Trial Court's sentence of imprisonment and fine. Referencing precedent in A K Abdul Samad, the Court emphasized statutory interpretation requires strict adherence to legislative intent. The appellant, as General Manager and Principal Employer, was found legally responsible for ESI contribution remittance. The Court directed the appellant to surrender and serve the prescribed sentence, with the appeal ultimately being dismissed.
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