https://www.taxtmi.com/caselaws?id=271113 The circular dated 26.06.1982, restricting contribution to 25% of the bill amount, was treated as a clarification applicable only where the employer could not produce relevant records showing the wage elements in contractors' bills. Because the principal employer had maintained separate records but did not produce them during the enquiry, the case did not fall within that limited exception. Earlier orders applying the 25% basis were confined to their own facts and did not create a universal rule. The Corporation and the Labour Court were therefore justified in assessing ESI contribution on a probable percentage basis, and the assessment was upheld. en-us Thu, 03 Sep 2015 00:00:00 +0530 Mon, 25 Jan 2016 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271113 The circular dated 26.06.1982, restricting contribution to 25% of the bill amount, was treated as a clarification applicable only where the employer could not produce relevant records showing the wage elements in contractors' bills. Because the principal employer had maintained separate records but did not produce them during the enquiry, the case did not fall within that limited exception. Earlier orders applying the 25% basis were confined to their own facts and did not create a universal rule. The Corporation and the Labour Court were therefore justified in assessing ESI contribution on a probable percentage basis, and the assessment was upheld. Case-Laws Indian Laws Thu, 03 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271113