{"id":235110,"date":"2020-08-31T15:54:57","date_gmt":"2020-08-31T10:24:57","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=235110"},"modified":"2020-09-04T11:36:31","modified_gmt":"2020-09-04T06:06:31","slug":"cal-hc-can-a-transferee-claim-that-he-being-the-transferee-of-an-establishment-is-not-liable-to-pay-dues-accruing-before-the-transfer-under-esi-act-hc-explains","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2020\/08\/31\/cal-hc-can-a-transferee-claim-that-he-being-the-transferee-of-an-establishment-is-not-liable-to-pay-dues-accruing-before-the-transfer-under-esi-act-hc-explains\/","title":{"rendered":"Cal HC | Can a transferee claim that he being the transferee of an establishment is not liable to pay dues accruing before the transfer under ESI Act? HC explains"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Calcutta High Court:\u00a0<\/strong>Ravi Krishan Kapur, J., while addressing an issue pertaining to Employees&#8217; State Insurance Act, 1948, observed that,<\/p>\n<div class=\"page\" style=\"text-align: justify;\" title=\"Page 9\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"color: #003366;\">The ESI Act provides for certain benefits to employees in case of sickness, maternity and employment injury and makes provisions for certain other matters in relation thereto. A perusal of the various sections of the Act would reveal that the Act is made applicable to all factories.<\/span><\/p>\n<\/blockquote>\n<\/div>\n<\/div>\n<\/div>\n<p style=\"text-align: justify;\">Present petition was filed challenging an order passed under Section 85B of the Employees&#8217; State Insurance Act, 1948 whereby the <span style=\"font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\">Employees\u2019 State Insurance Authorities levied penal damages of nearly Rs 60 lakhs under Section 85B of the Act on the petitioner establishment for the delay in making payment of its contributions for the period from September 2002 to March 2010.<\/span><\/p>\n<p style=\"text-align: justify;\">By a conversion agreement between the owner of Jute Mill and petitioner 1, petitioner 1 was allowed to utilize the entire production capacity of the jute mill for the production of jute goods.<\/p>\n<p style=\"text-align: justify;\">Further, the ESI authorities claimed that a sum of Rs <span style=\"font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\">3,73,04,297 was in arrears out of which only a sum of Rs 1,10,97,511 was on account of ESI contributions and the rest represented damages and interest.<\/span><\/p>\n<p style=\"text-align: justify;\">Petitioners contended that the above-stated dues said to be payable by the petitioners were primarily for the period prior to the agreement which had been executed between the owners of the jute mill and petitioner 1.<\/p>\n<p style=\"text-align: justify;\">An impugned order came to be passed inter alia holding the petitioner company liable for a sum of <span style=\"font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\">Rs 59,61,588 on account of damages for the delayed payment of contributions for the period from September, 2002 to March, 2010.<\/span><\/p>\n<p style=\"text-align: justify;\">Petitioner contended that the said order was liable to be set aside and quashed on the ground that the same was an unreasoned order.<\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #008000;\">Decision<\/span><\/h3>\n<p style=\"text-align: justify;\">Bench opined that the question as to whether the <span style=\"font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\">damages imposed under Section 85B of the Act are justiciable or not or whether the quantum of damages is in accordance with the principles for computing damages is certainly a dispute which would fall within the ambit of clause (g) of Section 75 (1) of the Act.<\/span><\/p>\n<p style=\"text-align: justify;\">Court further added that, under Section 75(1)(g) of the Act, the Insurance Court would ordinarily have jurisdiction to decide the question as to whether damages imposed under Section 85B of the ESI Act are justifiable or not.<\/p>\n<p style=\"text-align: justify;\">Bench referred to the Supreme Court decision in <em>B.M. Laxmanamurthy v. Employees&#8217; State Corporation, Bangalore\u00a0<\/em><a href=\"http:\/\/www.scconline.com\/DocumentLink\/5IX4414F\">(1974) 4 SCC 365<\/a>, wherein it was held that<\/p>\n<blockquote><p><span style=\"color: #000080;\">&#8220;the Act is a <span style=\"font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\">beneficial piece of social security legislation in the interests of labourers in factories at the first instance with the power to extend to other establishments\u201d.<\/span><\/span><\/p><\/blockquote>\n<div class=\"page\" title=\"Page 9\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p style=\"text-align: justify;\">Thus, the Act is a welfare measure meant to provide certain benefits to the employees in certain cases of sickness, maternity and employment injury. It is also a well-settled principle of statutory interpretation that socio-economic legislation should be interpreted liberally with an end to promote the scheme of the Act and avoid the mischief which it seeks to control.<\/p>\n<div class=\"page\" title=\"Page 10\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<blockquote><p><span style=\"color: #003366;\">Crux of the dispute in this petition pertains to the applicability and imposition of the damages by the ESI authorities under Section 85B of the Act.<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"color: #ff0000;\">What is the intention behind the insertion of Section 85B of the ESI Act?<\/span><\/p>\n<div class=\"page\" title=\"Page 11\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p style=\"text-align: justify;\">To deter the employer who makes any default or delay in depositing the contribution amount.<\/p>\n<p style=\"text-align: justify;\">In the present matter, there was a delay of 8 years on the part of the establishment in making payment of their ESI dues.<\/p>\n<div class=\"page\" title=\"Page 11\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<blockquote>\n<p style=\"text-align: justify;\">Delayed payment, which means untimely payment gives rise to a breach of the obligations under the Act and for such failure and omission (if not explained) the employer exposes itself to recovery of damages.<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">Hence, the levy of damages as per Section 85B of the Act was fully justified and warranted.<\/p>\n<div class=\"page\" title=\"Page 11\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<p style=\"text-align: justify;\"><em>In view of the admitted indisputable and unassailable fact of delay for more than 8 years in making payment of the ESI contributions, no reasonable or prudent person apprised of these facts could take a different view on the question of whether such non-payment on the part of the petitioners was intentional or not.<\/em><\/p>\n<p style=\"text-align: justify;\">Petitioner failed to show any mitigating factors or offer any cogent explanation.<\/p>\n<p style=\"text-align: justify;\">Court further added that <span style=\"font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen-Sans, Ubuntu, Cantarell, 'Helvetica Neue', sans-serif;\">in the absence of any prescribed special period of limitation for levy of damages under the Act, the levy of damages or penalty for defaults beyond the period of 3 years cannot be rejected as being beyond the jurisdiction of the respondent Corporation.<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\">Section 93A of the Act clearly provides that both the employer and the person to whom the factory or establishment has been transferred remain jointly and severally liable to pay the amounts due in respect of any amount under the Act.<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"color: #ff0000;\">In view of the above-stated Section, Court stated that a transferee cannot claim that he being the transferee of an establishment is not liable to pay the dues accruing before the transfer.<\/span><\/p>\n<p style=\"text-align: justify;\">Court found no aspect of limitation insofar as damages were concerned.<\/p>\n<p style=\"text-align: justify;\">Therefore, failure on the part of the establishment to carry out their statutory obligations was in conscious and wilful disregard of their lawful obligations.<\/p>\n<div class=\"page\" title=\"Page 13\">\n<div class=\"layoutArea\">\n<div class=\"column\">\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"color: #000080;\">&#8220;An the absence of any prescribed special period of limitation for levy of damages under the Act, the levy of damages or penalty for defaults beyond the period of three years cannot be rejected as being beyond the jurisdiction of the respondent Corporation.&#8221;<\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">Respondent authorities were directed to take all available steps in accordance with law for expeditious recovery of the balance amount payable under the impugned order by the petitioner.[Premchand Jute &amp; Industries (P) Ltd. v. Employees State Insurance Corporation, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/jLL6Y9jG\"><b>2020 SCC OnLine Cal 1574<\/b><\/a>, decided on 18-08-2020]<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Calcutta High Court:\u00a0Ravi Krishan Kapur, J., while addressing an issue pertaining to Employees&#8217; State Insurance Act, 1948, observed that, The ESI Act <\/p>\n","protected":false},"author":8808,"featured_media":52131,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[2513,43293,3755,36510,31857,40192,2554,43294,29785,32057,43067],"class_list":["post-235110","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-Calcutta_High_Court","tag-contributions","tag-damages","tag-employees-state-insurance-corporation","tag-employer","tag-esic","tag-Jurisdiction","tag-jute-mills","tag-law","tag-limitation-period","tag-transferee"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Cal HC | Can a transferee claim that he being the transferee of an establishment is not liable to pay dues accruing before the transfer under ESI Act? HC explains | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2020\/08\/31\/cal-hc-can-a-transferee-claim-that-he-being-the-transferee-of-an-establishment-is-not-liable-to-pay-dues-accruing-before-the-transfer-under-esi-act-hc-explains\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cal HC | Can a transferee claim that he being the transferee of an establishment is not liable to pay dues accruing before the transfer under ESI Act? HC explains\" \/>\n<meta property=\"og:description\" content=\"Calcutta High Court:\u00a0Ravi Krishan Kapur, J., while addressing an issue pertaining to Employees&#8217; State Insurance Act, 1948, observed that, The ESI Act\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2020\/08\/31\/cal-hc-can-a-transferee-claim-that-he-being-the-transferee-of-an-establishment-is-not-liable-to-pay-dues-accruing-before-the-transfer-under-esi-act-hc-explains\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2020-08-31T10:24:57+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-09-04T06:06:31+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1330\" \/>\n\t<meta property=\"og:image:height\" content=\"887\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Bhumika Indulia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Bhumika Indulia\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2020\/08\/31\/cal-hc-can-a-transferee-claim-that-he-being-the-transferee-of-an-establishment-is-not-liable-to-pay-dues-accruing-before-the-transfer-under-esi-act-hc-explains\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2020\/08\/31\/cal-hc-can-a-transferee-claim-that-he-being-the-transferee-of-an-establishment-is-not-liable-to-pay-dues-accruing-before-the-transfer-under-esi-act-hc-explains\/\",\"name\":\"Cal HC | Can a transferee claim that he being the transferee of an establishment is not liable to pay dues accruing before the transfer under ESI Act? HC explains | SCC Times\",\"isPartOf\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2020\/08\/31\/cal-hc-can-a-transferee-claim-that-he-being-the-transferee-of-an-establishment-is-not-liable-to-pay-dues-accruing-before-the-transfer-under-esi-act-hc-explains\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2020\/08\/31\/cal-hc-can-a-transferee-claim-that-he-being-the-transferee-of-an-establishment-is-not-liable-to-pay-dues-accruing-before-the-transfer-under-esi-act-hc-explains\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg\",\"datePublished\":\"2020-08-31T10:24:57+00:00\",\"dateModified\":\"2020-09-04T06:06:31+00:00\",\"author\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2020\/08\/31\/cal-hc-can-a-transferee-claim-that-he-being-the-transferee-of-an-establishment-is-not-liable-to-pay-dues-accruing-before-the-transfer-under-esi-act-hc-explains\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.scconline.com\/blog\/post\/2020\/08\/31\/cal-hc-can-a-transferee-claim-that-he-being-the-transferee-of-an-establishment-is-not-liable-to-pay-dues-accruing-before-the-transfer-under-esi-act-hc-explains\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2020\/08\/31\/cal-hc-can-a-transferee-claim-that-he-being-the-transferee-of-an-establishment-is-not-liable-to-pay-dues-accruing-before-the-transfer-under-esi-act-hc-explains\/#primaryimage\",\"url\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg\",\"contentUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg\",\"width\":1330,\"height\":887},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2020\/08\/31\/cal-hc-can-a-transferee-claim-that-he-being-the-transferee-of-an-establishment-is-not-liable-to-pay-dues-accruing-before-the-transfer-under-esi-act-hc-explains\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.scconline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Cal HC | Can a transferee claim that he being the transferee of an establishment is not liable to pay dues accruing before the transfer under ESI Act? HC explains\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\",\"url\":\"https:\/\/www.scconline.com\/blog\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.scconline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a\",\"name\":\"Bhumika Indulia\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Me-150x150.jpg\",\"contentUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Me-150x150.jpg\",\"caption\":\"Bhumika Indulia\"},\"url\":\"https:\/\/www.scconline.com\/blog\/post\/author\/editor_1\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Cal HC | Can a transferee claim that he being the transferee of an establishment is not liable to pay dues accruing before the transfer under ESI Act? HC explains | SCC Times","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2020\/08\/31\/cal-hc-can-a-transferee-claim-that-he-being-the-transferee-of-an-establishment-is-not-liable-to-pay-dues-accruing-before-the-transfer-under-esi-act-hc-explains\/","og_locale":"en_US","og_type":"article","og_title":"Cal HC | Can a transferee claim that he being the transferee of an establishment is not liable to pay dues accruing before the transfer under ESI Act? HC explains","og_description":"Calcutta High Court:\u00a0Ravi Krishan Kapur, J., while addressing an issue pertaining to Employees&#8217; State Insurance Act, 1948, observed that, The ESI Act","og_url":"https:\/\/www.scconline.com\/blog\/post\/2020\/08\/31\/cal-hc-can-a-transferee-claim-that-he-being-the-transferee-of-an-establishment-is-not-liable-to-pay-dues-accruing-before-the-transfer-under-esi-act-hc-explains\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2020-08-31T10:24:57+00:00","article_modified_time":"2020-09-04T06:06:31+00:00","og_image":[{"width":1330,"height":887,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg","type":"image\/jpeg"}],"author":"Bhumika Indulia","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Bhumika Indulia","Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2020\/08\/31\/cal-hc-can-a-transferee-claim-that-he-being-the-transferee-of-an-establishment-is-not-liable-to-pay-dues-accruing-before-the-transfer-under-esi-act-hc-explains\/","url":"https:\/\/www.scconline.com\/blog\/post\/2020\/08\/31\/cal-hc-can-a-transferee-claim-that-he-being-the-transferee-of-an-establishment-is-not-liable-to-pay-dues-accruing-before-the-transfer-under-esi-act-hc-explains\/","name":"Cal HC | Can a transferee claim that he being the transferee of an establishment is not liable to pay dues accruing before the transfer under ESI Act? HC explains | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2020\/08\/31\/cal-hc-can-a-transferee-claim-that-he-being-the-transferee-of-an-establishment-is-not-liable-to-pay-dues-accruing-before-the-transfer-under-esi-act-hc-explains\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2020\/08\/31\/cal-hc-can-a-transferee-claim-that-he-being-the-transferee-of-an-establishment-is-not-liable-to-pay-dues-accruing-before-the-transfer-under-esi-act-hc-explains\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg","datePublished":"2020-08-31T10:24:57+00:00","dateModified":"2020-09-04T06:06:31+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a"},"breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2020\/08\/31\/cal-hc-can-a-transferee-claim-that-he-being-the-transferee-of-an-establishment-is-not-liable-to-pay-dues-accruing-before-the-transfer-under-esi-act-hc-explains\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2020\/08\/31\/cal-hc-can-a-transferee-claim-that-he-being-the-transferee-of-an-establishment-is-not-liable-to-pay-dues-accruing-before-the-transfer-under-esi-act-hc-explains\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2020\/08\/31\/cal-hc-can-a-transferee-claim-that-he-being-the-transferee-of-an-establishment-is-not-liable-to-pay-dues-accruing-before-the-transfer-under-esi-act-hc-explains\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg","width":1330,"height":887},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2020\/08\/31\/cal-hc-can-a-transferee-claim-that-he-being-the-transferee-of-an-establishment-is-not-liable-to-pay-dues-accruing-before-the-transfer-under-esi-act-hc-explains\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Cal HC | Can a transferee claim that he being the transferee of an establishment is not liable to pay dues accruing before the transfer under ESI Act? HC explains"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a","name":"Bhumika Indulia","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Me-150x150.jpg","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/04\/Me-150x150.jpg","caption":"Bhumika Indulia"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/editor_1\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":269454,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/07\/02\/bombay-high-court-nature-of-activities-conducted-by-bcci-are-commercial-in-nature-liable-to-pay-employees-contribution-under-esi-act-1948\/","url_meta":{"origin":235110,"position":0},"title":"Bombay High Court| Nature of activities conducted by BCCI are commercial in nature, liable to pay employees contribution under ESI Act, 1948","author":"Editor","date":"July 2, 2022","format":false,"excerpt":"Bombay High Court: Bharati Dangre, J. dismissed an appeal which was filed by Board of Control for Cricket of India (\u2018BCCI'), being aggrieved by the impugned judgment and order passed by the Employees Insurance Court at Bombay (ESI Court) dated 09-09-2021 where BCCI was held to be under the ambit\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Bombay High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/Bombay-HC.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/Bombay-HC.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/Bombay-HC.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/Bombay-HC.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/Bombay-HC.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":266317,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/02\/whether-printing-press-is-a-manufacturing-process-under-employees-state-insurance-act\/","url_meta":{"origin":235110,"position":1},"title":"Whether \u2018Printing Press\u2019 is a manufacturing process under Employees State Insurance Act? All HC answers","author":"Bhumika Indulia","date":"May 2, 2022","format":false,"excerpt":"Allahabad High Court: \u00a0Stating that the word \u2018manufacturing process\u2019 has been expansively defined under the Factories Act even to include Printing Press activity as a manufacturing process whereas in common parlance Printing Press cannot be termed as a \u2018manufacturing process\u2019, Pankaj Bhatia, J., held that, the term \u2018manufacturing process\u2019 was\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":6467,"url":"https:\/\/www.scconline.com\/blog\/post\/2014\/10\/30\/benefits-under-esi-act-to-be-extended-to-persons-employed-in-the-kitchen-of-the-delhi-gymkhana-club\/","url_meta":{"origin":235110,"position":2},"title":"Benefits under ESI Act to be extended to persons employed in the kitchen of the Delhi Gymkhana Club","author":"Sucheta","date":"October 30, 2014","format":false,"excerpt":"Supreme Court: Deciding the question that whether the kitchen and catering section of the Delhi Gymkhana Club come within the meaning of \u201cfactory\u201d and \u201cmanufacturing process\u201d as defined in Employees\u2019 State Insurance Act, 1948 (ESI Act) thereby granting the employees of the club the benefits of the Act, the bench\u2026","rel":"","context":"In &quot;Supreme Court&quot;","block_context":{"text":"Supreme Court","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/supremecourt\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":215716,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/06\/14\/historic-decision-by-government-of-india-esi-contribution-rates-reduced-from-6-5-to-4\/","url_meta":{"origin":235110,"position":3},"title":"[Breaking] Historic Decision | ESI Contribution rates reduced from 6.5% to 4%","author":"Bhumika Indulia","date":"June 14, 2019","format":false,"excerpt":"The Government of India has taken a historic decision to reduce the rate of contribution under the ESI Act from 6.5% to 4%(employers\u2019 contribution being reduced from 4.75% to 3.25% and employees\u2019 contribution being reduced from 1.75% to 0.75%. Reduced rates will be effective from 01-07-2019 \u00a0This would benefit 3.6\u2026","rel":"","context":"In &quot;Hot Off The Press&quot;","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":298938,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/08\/09\/pathological-laboratories-covered-under-esi-act-from-2007-legal-news\/","url_meta":{"origin":235110,"position":4},"title":"SC upholds Kerala High Court Order: Pathological Laboratories covered under ESI Act from 2007; not 2002","author":"Editor","date":"August 9, 2023","format":false,"excerpt":"It was notified on 06-09-2007, that provisions of Employees\u2019 State Insurance Act, 1948 would extend to Medical institutions, wherein 20 or more persons are or were employed.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"pathological laboratories","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/08\/pathological-laboratories.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/08\/pathological-laboratories.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/08\/pathological-laboratories.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/08\/pathological-laboratories.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":283797,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/02\/13\/esi-act-social-welfare-legislation-factories-and-establishments-liable-to-pay-esi-contributions-irrespective-of-number-of-employees-engaged-at-a-time-supreme-court-legal-news-legal-research-updates\/","url_meta":{"origin":235110,"position":5},"title":"ESI Act a social welfare legislation; Factories and establishments liable to pay ESI Contributions irrespective of the number of employees engaged at a time: Supreme Court","author":"Editor","date":"February 13, 2023","format":false,"excerpt":"Supreme Court held that the Telangana High Court erred in setting aside the demand notice for the period after October 1989 and that the amended Section 1(6) was applied retrospectively. It was of the view that only in the case of demand notice for the period prior to inserting Section\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-380.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/235110","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=235110"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/235110\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/52131"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=235110"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=235110"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=235110"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}