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
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 1(6) of the ESI Act, it could be said that the same provision has been applied retrospectively.
