In Brief
The respondent, a private newspaper publishing company, paid interim relief to its employees during 1996–2000 pursuant to a Government notification based on recommendations of the Manisana Wage Board. It did not remit ESI contributions on this interim relief, arguing it was ex-gratia. The Supreme Court held that interim relief, forming part of the contract of employment, constitutes 'wages' under Section 2(22) of the ESI Act. Social welfare legislation must be interpreted beneficently for workers. A government office memorandum applicable only to public sector enterprises cannot override Parliament's Act. The Court allowed the appeal, holding the respondent liable for ESI contributions on interim relief paid.
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