Law: Provincial Employees Social Security Ordinance (X of 1965)

Section: 22(3),57,62,64

Provincial Employees' Social Security Ordinance (X of 1965)--- ----Ss. 22(3), 57, 62 & 64---Social Security Contribution---Assessment of Social Security Contribution by the Institution for three specific years---Institution's Inspection Team found underpayment of Social Security Contribution by the establishment for the period from July, 1995 to June, 2000 and on account of non-production of record for the period from January, 1993 to June, 1995, the said Inspection Team also assessed the contribution in terms of S.22(3) of the Ordinance---Director of the Institution raised the demand towards short payment of Social Security Contribution---Establishment filed objections to the said demand under S.57 of the Ordinance, which was registered as complaint---Commissioner of the Institution ordered rechecking, but the establishment/company failed to produce record for the period from January, 1993 to June, 1995---Commissioner found the company liable to pay short/underpayment of Social Security Contribution for the period from January, 1993 to June, 2000 to the Institution---Company preferred appeal against the order of Commissioner before the Social Security Court, which was allowed and the entire demand was set aside, against which the Institution filed appeal---Contentions of the Institution/appellant were that the Social Security Court had erred in law by holding that the question of limitation was involved in the case and the inspection of the record by the Institution beyond the period of two years was illegal---Establishment had neither rebutted the demand nor produced any evidence in that regard, therefore, establishment was liable for the short/underpayment of Social Security Contribution---Validity---Findings of the Social Security Court rejecting the entire claim of the Institution towards short payment of Social Security contribution was contrary to the facts as well as the law---Establishment had not led evidence before the Commissioner during the hearing of their complaint under S.57 of the Ordinance despite the fact that specific directions were given by the Commissioner to produce the record to negate the audit report after rechecking---In the…

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