Hon'ble Judges/Coram:
Ajay Rastogi and Abhay Shreeniwas Oka

JUDGMENT

Abhay Shreeniwas Oka, J.

1. The Appellant has taken an exception to the judgment and Order dated 29th March 2010 passed by a Division Bench of Gujarat High Court in a Letters Patent Appeal. The first Respondent is the Employees' State Insurance Corporation (for short "the Insurance Corporation") established under the Employees' State Insurance Act, 1948 (for short "the said Act of 1948").

2. By a notice dated 6th April 1990, a demand was made by the Insurance Corporation in the sum of Rs. 8,01,510/- by way of contribution payable by the Appellant for the period from 30th July 1975 to 31st March 1988. The contribution was demanded as per the provisions of Regulations 29, 31 and 33 of the Employees' State Insurance (General) Regulations, 1950 (for short 'the said Regulations'). The notice referred to unamended Regulation 31-A of the said Regulations under which interest at the rate of 6% per annum was payable on the overdue amount. Another notice dated 16th July 1990 was issued by the Insurance Corporation by invoking Section 45-A of the said Act of 1948 demanding interest at the rate of 6% per annum on the sum of Rs. 7,79,491/- up to 19th of October 1989 and interest at the rate of 12% per annum up to 31st July 1990.

3. The Appellant filed an application Under Section 75 of the said Act of 1948 before the Employees' Insurance Court at Ahmedabad for challenging the said demand. By the judgment and order dated 17th August 1993, the learned Judge of the Employees' Insurance Court declared that the Appellant was liable to comply with the provisions of the said Act of 1948 with effect from 1st April 1988 and it was not liable for the period prior to 1st April 1988. Hence, the notices of demand were quashed.

4. The Insurance Corporation preferred an appeal against the said decision of the Employees' Insurance Court. The learned Single Judge of the Gujarat High Court by his judgment and Order dated 10th July 2006 allowed the said appeal by holding that Head Office of the Appellant was covered by the said Act of 1948 in the year 1975 and therefore, employees working in Branch Office of the Appellant in Gujarat get covered by the beneficial sweep of the said Act of 1948. Hence, the Appellant........