Law:

Section:

West Pakistan Employees' Social Security Ordinance (X of 1965)--- ----Ss. 1(3), 20 & 64---Liability to pay contribution amount---Appeal Competence--- Original partnership firm in the name and style of "childhood which was notified under S. 1(3) of West Pakistan Employees' Social Security Ordinance, 1965 and was paying contribution amount, was taken over by appellant-Establishment which started its function in the same premises under a different name---Appellant-Establishment which in the beginning continued payment of contribution amount, later on refused to pay same contending that unless and until separate notification was issued under S. 1(3) of West Pakistan Employees' Social Security Ordinance, 1965, appellant-Establishment would not be liable to pay contribution amount---Appellant-Establishment was housed in same premises where taken over ' childhood" establishment was housed and two directors of taken over establishment were also working in appellant ­Establishment though in different designation---Monogram adopted by appellant ­Establishment was same as was with taken over "childhood" establishment and same business of readymade garments which was carried out in taken over/previous establishment, was being carried out in appellant-Establishment--­Appellant-Establishment was therefore in continuity of alleged dissolved "childhood" establishment---In fact, appellant-Establishment had succeeded/steped in the shoes of taken-over "childhood" Establishment except that name of Establishment and designation of employers had been changed--­Taken over 'childhood' Establishment, thus, could not be deemed to have been closed down and appellant-Establishment could not be permitted to escape from liability to -pay contribution merely by changing name of establishment--­Appellant-Establishment, thus, was rightly found liable to pay contribution by Authorities below. Sindh Employees' Social Security Institution v. Al-Muhammadi Tiles Industry 1981 PLC 73; Pakistan Shipping Corporation, Karachi v. Sindh Employees' Social Security Institution 1981 PLC 9; Kohinoor Chemical Co. Ltd. and another v. Sindh Employees' Social Security Institution and another PLD 1977 SC 197…

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