1989 Amendment Cannot Be Applied Retrospectively For Issuing Demand Notices Under ESI Act: Punjab & Haryana High Court
In a recent ruling, the High Court of Punjab and Haryana dealt with a crucial issue regarding the applicability of the Employees State Insurance Act, 1948 (ESI Act) to certain establishments. The judgment was passed in an appeal filed by the Employees State Insurance Corporation (ESIC) against the Punjab State Electricity Board (PSEB), concerning the liability for payment of ESI contributions for the period from April 1983 to April 1984.…