EMPLOYEES STATE INSURANCE CORPORATION,BHOPAL vs CENTRAL PRESS & ANR.

The Supreme Court held that under Section 75(1)(c) of the Employees State Insurance Act, 1948, the Insurance Court is obligated to determine the rate of contribution payable by the principal employer when a dispute arises. The Court clarified that the Central Government's notifications under Section 99A cannot prescribe methods inconsistent with the Act, particularly Section 45A, which outlines a specific calculation procedure. The Court remanded the matter to the Insurance Court, emphasizing its duty to determine the basis of calculation for contributions, regardless of the employer's record-keeping failures.