1. This appeal under section 64 of the Sind Employees' Social Security Ordinance, 1965 is filed against the order of the Social Security Court No.1 Karachi, dated 20th February, 1982, whereby the learned Court reversed the order of Social Security Commissioner and held that the respondents were not liable to pay the contribution for the period from June 1980 to March 1981 as they had provided fulfledged medical facilities to its workers during this period. In arriving at the above conclusion the learned Social Security Court relied on the observation of Supreme Court in the case of Koh-e-Noor Chemical Company Limited v. Sind Employees' Social Security Institution PLD 1977 SC 197. There is clear observation by the Supreme Court in the above case to the effect that arrears of contribution may not be realised from an employer for the period during which he had made alternative arrangement for affording necessary benefits to the employees and had made a contribution in that behalf at least equal to the rate prescribed under the Ordinance and the rules and regulation framed thereunder. However, the learned counsel for the appellant urges that the above observation by the Supreme Court in Koh-e-Noor Chemical's case is subject to the rider that existence of such adequate alternative arrangement must be established to the satisfaction of the Social Security Institution as is apparent from the passage at page 211 of the report in that case which is reproduced at page 3 of the impugned order. According to learned counsel for the appellant the impugned order does not show that this aspect of the case was considered by the tribunal below. After reading the order of Social Security Court as well as that of the Commissioner Social Security I am satisfied that this important aspect of the case was not adverted to by the tribunal below. I accordingly accept this appeal set aside the order of the Social Security Court No.1 and remand the case back with the direction that the parties may be allowed to lead evidence to establish whether for the period from June 1980 March 1981 the medical facilities provided by the respondent to its employees were in accordance with observation of the Supreme Court in the case of Koh-e-Noor Chemical Company Limited. In the circumstances of the case there will be no order as to costs.
2. M.Y.H./S-26/K