' This first appeal arises out of the order, dated 14th November, 1979 of the Punjab Labour Court No, II, Lahore.
2. The sole grievance of the appellant is that the institution illegally collected contribution from the appellant even in respect of the employees drawing salary more than Rs, 600 in terms of section 20 of the West Pakistan Employees' Social Security Ordinance, 1965, no contribution at all was leviable in respect of such employees during the relevant period. Learned counsel for the appellant submits that this point was duly urged and raised before the Appellate Court and also specifically taken in the memorandum of appeal filed before the Punjab Social Security Court. This submission finds support from record which I have perused in the Court with the assistance of the learned counsel for the parties. The learned Presiding Officer of the Social Security Court has completely overlooked this aspect of the matter which has resulted in grave prejudice to the appellant.
3. This being so, without expressing any opinion on the merits of the case, on this short ground alone, the impugned order of the Social Security Institution, dated 26th December, 1978 as well as the order, dated 14th November, 1979 of the Punjab Labour Court are liable to be quashed.
' The result is that the appeal is remanded to the Punjab Social Security Court for decision afresh in accordance with law and in the light of the grounds taken in the memorandum of appeal. In the circumstances of the case, there shall be no order as to costs..