1987 PLP 765 (SCMR)

JAVID IQBAL, J.‑‑ Leave to appeal is being sought against the judgment of the Lahore High Court, Lahore dated 16th October, 1979 passed in F.A.0. No.29 of 1976. The facts are that the respondent was paying social security contribution in respect of the wages of their employees under the West Pakistan Employees' Social Security Ordinance, 1965 whereunder they were required to submit the statement etc. within 15 days from the end of every month. The respondent paid wages to the employees in batches on different dates in a month, therefore, the management made a representation to the Commissioner for Social Security that instead of paying the contribution in piecemeals, they may be granted permission to deposit the contribution within 30 days of the end of every month. This permission was granted to the respondent on 28th November, 1967. Thereafter a circular was issued on 23rd April, 1974 by the regional Director of the Social Security, Faisalabad in order to remind all concerned that the social security contributions were payable within 15 days of the end of each month. It is evident that this circular did not have anything to say about the extension of time which had already been granted to the respondent by the Commissioner for Social Security. Be that as it may, the Regional Director at his own imposed penalty of Rs.704.13 on the respondent for having failed to pay the social security contribution within 15 days. Thereafter, this imposition of penalty by the Regional Director was brought to the notice of the Commissioner but the Commissioner informed the respondent that it was liable to pay a sum of Rs.62,825.69 on account of the late payment of the contribution for a period commencing from June 1974 to February, 1975. The respondent challenged the aforesaid order in appeal before the Presiding Officer of the Punjab Social Security Court, Lahore which was accepted vide order, dated 18th December, 1975. Aggrieved by the same the present petitioner filed an appeal before a learned Single Judge of the Lahore High Court, Lahore which has been dismissed on 16th October, 1979. Hence the present petition. The learned counsel for the petitioner argued before us that under section 23 of the West Pakistan Employees' Social Security Ordinance, 1965 the respondent was liable to pay the contribution within 15 days of each month and if this was not done then it was a case of automatic increase. He further submitted that under section 20 of the aforesaid Ordinance the respondent was liable to pay the contribution within the period prescribed under Rule 5 of the West Pakistan Employees' Social Security (Contribution) Rules, 1966. It was further submitted that the order of the Commissioner, dated 28th November, 1967 granting permission to the respondent to pay the contribution within 30 days of the end of every month was in conflict with the Rules. We have carefully considered the arguments of the learned counsel. These had already been raised before the learned Single Judge of the Lahore High Court, Lahore and he had attended to the same. Rule 5 of the West Pakistan Employees' Social Security (Contribution) Rules, 1966 lays down that the employer shall submit to the Local Office of the Institution at which he is registered, the copies of pay rolls or contribution schedules referred to in rule 4(1), within fifteen days of the end of each month, or such extended period, not exceeding forty‑five days, as the Institution may allow on good cause being shown for the extension, and at the same time shall pay, at the said Local Office, the total amount of the contributions shown thereon as due. In the present case the Commissioner had the necessary authority to extend the time as the original period of 15 days could be extended by the Institution for good cause shown by the employer. This order of the Commissioner was passed on 28th November, 1967 and it had never been recalled. But so far as the circular dated 23rd April, 1974 was concerned, it was merely a routine circular issued by an authority subordinate to the Commissioner and it had been circulated with no other intention except of reminding all concerned to comply with the requirements of rule 5 of the West Pakistan Employees' Social Security (Contribution) Rules, 1966, without withdrawing the extension made in favour of the respondent in the present case by the Commissioner. It was on this basis that the appeal of the petitioner was dismissed by learned Single Judge of the Lahore High Court with costs. In the light of the above discussion in our view the judgment passed by the learned Single Judge of the Lahore High Court, Lahore in this case is unassailable and calls for no interference. The petition is accordingly dismissed. M.I./P‑3/3 Petition dismissed.