1984 (3) TMI 442

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.... JUDGMENT G.C. Mittal, J. 1. The Bombay Metal Works (Private), Ltd. Ludhiana (hereinafter called the company), was called upon by the Regional Director, Employees' State Insurance Corporation, Chandigarh, to pay Rs. 6,026.58 toward the arrears of contributions. The company filed an application under S. 75 of the Employees' State Insurance Act (hereinafter called the Act) before the....

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....As regards the limitation the plea was not stressed on behalf of the company. However, it was held that in view of B.M. Chatterjee v. State of West Bengal A.I.R. 1970 Cal. 290, a director of the limited company was a "principal employer" within the meaning of S. 2(17) of the Act and, therefore, whatever payments were made to the directors, could not be considered as the subject-matter for assessin....

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.... were produced. Even the account-books were not produced. 4. Therefore, there is no evidence on the record to come to the conclusion that arrears claimed by the Corporation had been paid. Moreover, this is a question of fact and this Court has no jurisdiction to go into the same because the jurisdiction of this Court is to decide substantial questions of law. 5. Learned counsel for the compa....