THE EMPLOYEES’ STATE INSURANCE ACT, 1948 Section 45-A. Determination of contributions in certain cases- Important Case Law on Section 45-A of the ESI Act:- Regional Director and not the ESI Inspector is empowered to determine the contributions by giving opportunity to the employer; Employees' State Insurance Corporation, Jaipur v. Bharat Motors, Sri Ganganagar, 2001 LLR 49 (Raj HC).