In Brief
Transport Corporation of India challenged a High Court order requiring it to pay contributions to the Employees' State Insurance Corporation (ESIC) from 1975 onwards, and interest at 6% per annum (later 12%) on arrears. The appellant argued the legal position was unclear until a 2006 judgment crystallized its liability, and invoked Article 142 to waive interest. The Supreme Court held that once the High Court's judgment on liability attained finality, it could not be reopened. Finding no statutory power to waive interest under the ESIC Act, and no evidence that superior medical facilities were provided to employees (the exceptional ground for Article 142 waiver), the Court dismissed the appeal.
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