MUNIB AHMAD KHAN, J.--These appeals have been filed against the judgment, dated 31.10.2007, whereby appeals filed by the appellant under section 59 of the Social Security Ordinance, 1965 against the orders of the Commissioner of Sindh Employees Social Security Institution, Karachi, have been dismissed.
2. The basic grievance of the learned counsel for the appellant is that the appellant took over factory premises and facilities thereon from Lever. Brothers Pakistan Limited (row Uni Lever) for business purposes in the year 2001, which resulted in issuance of a notice by the Social Security asking thereby the contribution in accordance with Social Security Ordinance, 1965.
Learned counsel submits that the notice of the Social Security was wrong as after taking the premises from the previous owner by the appellant, entire system was changed and previous workers were, not available. He has pointed out some letters of the Lever Brother which show that their employees were transferred or separated w.e.f. 15th October, 2001. He submits that since the strength of the workers was changed while the utility of the plant was also changed, therefore, previous notification was not applicable. In such a situation a new notification would have been issued to involve the appellant towards the payment of the Social Security contribution. He has relied upon 1993 PLC 37 as well as 2000 PLC 37 and stated that in the light of both these authorities, fresh notification was necessary.
3. On the other hand, Mr, Jawad A. Sarwana, learned counsel for the respondents, has stated that such factual position, which .would have been raised before the Commissioner Social Security or even in the appeal before the Labour Court, has been raised now .and same cannot be entertained..He submits that all opportunities were provided to the appellant in accordance with the Social Security Ordinance but that were not availed He has read out certain portions of the order and argued that in such a situation when- the appellant has not bothered to participate and bring the factual position on record then objection at this stage cannot be entertained to strengthen his arguments, he has referred to Messrs Hassan Taj & Co. (Pvt.) Ltd. v.
The Commissioner, Sindh Employees' Social Security Institution 1996 PLC 415, Messrs Volkervam (Pakistan) Ltd. v. Sindh Employee's Social Security Institution 1991 SCMR 236i, Sindh Employees'
Social Security Institution v. Messrs Al-Mohammadi Tiles Industry 1981 PLC 73, Messrs Pak Suzuki Motor Company Limited v. Sindh Employees' Social Security Institution 2003 PLC 129. and Pakistan Shipping Corporation, Karachi v. Sindh Employees' Social Security Institution, Karachi 1981 PLC 9. He submits that in the light of above authorities, it is settled law that when new entrepreneur enter in the shoes of pld concern then there was no need of new notification and previous notification in respect to the that (sic) concern will continue. He argued that even if there was some changes then there was ample opportunities for the appellant to submit his record etc; before the below forums but that has not been done. The onus in respect to the factual position about the strength of the workers lies upon the appellant. He has, in this respect, referred 1991 SCM R 2361.
4. After hearing the learned counsel, it appears that there was a notification in respect to the Lever Brothers from whom the appellant obtained the premises alongwith the facilities which facilities were continued by the new entrant as apparent from the letters of the Lever Brothers Ltd., dated 21.12.2001 and 19.9.2001." It appears that the appellant has contested the case before the Commissioner as well as before the Appellate Court where opportunities were provided but he did not avail such opportunities and at the moment same factual position has been agitated, which cannot be entertained. In such a situation,, relevant para of the judgment of. the Trial Court is necessary, which is reproduced as under: ~ "It is, therefore, very clear that the present appellant is legally bound to pay the social security contribution in respect of its employees. So far the dates of hearing before the respondent No. 1 for the purpose of arguments are concerned, the record maintained before the respondent No. 1 clearly contains that the matter was adjourned to 28.9.2004; 7.12.2004, 21.12.2004 and 19.1.2005 for hearing. The matter was being adjourned on 12.2.2005, 17.12.2005 and finally on 25.3.2006 when the respondent No. 2 advanced the arguments whereas the appellant's side who was directed by the respondent No. 1 to produce record i.e. ledgers, cash books, salary wages payment record,' payment Vouchers, payment made to the contractors/the contractor's workers, if any, agreement with the contractor/C.B.A. etc. for the period in question in order to verify/ascertain correct amount of social security contribution, the Advocate for the appellant refused to produce the said record reiterating his contention that the establishment of the appellant is not notified by the Government of Sindh under section 1(3) of the Ordinance, 1965 and the matter was reserved for orders by the respondent NO. 1. There was nothing on record to show that the matter was ever adjourned to 8.3.2006 and, therefore, it cannotJbe said.that the decision was required to be given on or after 8.4.2006. It has been specifically * argued on behalf of respondents that the decision was announced and written in the late hours on 25.3.2006. There is no rebuttal to the said contention by or on * ' behalf of the appellant."
5. It has further been observed from the proceedings, which continued before the Commissioner as well as before the appellate forum that the basic intention of the appellant was not to challenge the notification but he contested the case on merits and to assess the quantum of payment but failed to produce all the relevant documents.
6. In such a situation, these appeals merit no consideration and are dismissed. revisions by the competent authorities. Therefore, it is advisable to consult the official sources or legal professionals for the most up-to-date and accurate information.