Law:

Section:

West Pakistan Employees Social Security Ordinance (X of 1965)--- ----Ss. 20 & 23---Payment of contribution by employers---At time when Social Security Institution was not providing any benefits under Social Security Scheme to employees of employer company, it was already paying much more than what it was liable to contribute to its employees---Benefits received by employees from employer were to be matched with those provided by Social Security Institution---Benefits received by employees directly from employer company were not lesser than those provided by Institution in circumstances--­Medical facilities provided by employer company to its workers, were in accordance with law and it was liable to contribute only 7% towards social security benefits of employees. Kohinoor Chemical Co. Ltd. v Sindh Employees' Social Security Institution PLD 1977 SC 197 ref. Khalid Habibullah for Appellant. S.M. Yaqoob for Respondent. Date of hearing: 6th February, 1994. JUDGMENT This case was remanded to the learned Social Security Court by a judgment of this Court dated 9-1-1990. As per terms of the said judgment, the parties were allowed to lead evidence to establish whether for the period in question, that is to say from 26-7-1984 to 28-11-1984, the medical facilities provided by the respondent to its workers were in accordance with the observations of the Supreme Court in the case of Kohinoor Chemical Co. Ltd. v. Sindh Employees' Social Security Institution PLD 1977 SC 197. The relevant observations made by the Supreme Court in the said case were as follows:-- "(4) The arrears of contributions may not be realised from an employer for the period during which he had made alternative arrangements for affording the necessary benefits to the employees and had made a contribution in that behalf at least equal to the rate prescribed under the Ordinance and the Rules and Regulations framed thereunder. Otherwise, the realisation of arrears would mean a double levy on the employer, without any corresponding benefits to his employees. However, the existence of any such adequate alternative arrangements must be established to the satisfaction of the Social Security Institution." 2.…

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