KEY JUDICIAL PRONOUNCEMENTS:- ESI Authority cannot demand contributions for 223 employees when the company had only 123 employees 2024 LLR WEB 24 (MADRAS HIGH COURT) EMPLOYEES STATE INSURANCE ACT, 1948 - Sections 45, 45A - Employees State Insurance contributions - Respondent directed Appellant to pay Employees State Insurance contributions - Labour Court dismissed Petitions filed by Appellant confirming orders passed by Respondent - High Court Held, Section 45 of Act provides for procedure for collecting information by Inspector - Section 45A of Act empowers Respondent to pass an order determining amount of contributions payable by employer