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2018 (11) TMI 1359

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..... or the unfortunate circumstance of the father of a person who was deputed to the distillery fell sick during the period of deputation; the distillery cannot be mulcted with the treatment expenses. The reimbursement of medical expenses as available in the Medical Attendant Rules is another incidence of service, which would not come within the meaning of cost of establishment as such nor as understood in Rule 14 - we have to find that the medical benefits as spoken of in Exhibit P1 would be confined to that incurred by the deputed employee himself, that too any expenses incurred by way of an employment injury in the distillery and not otherwise. What would be the position in the event of the deputationist himself falling sick, not as a dir .....

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..... this Court, on a prima facie consideration cautioned the State in so far as the appeal being misconceived and directed the authorities to have a re-think on prosecuting the appeal. We also observed that if the State persists and we eventually find the appeal to be without merit, then there would be further interest liability mulcted with exemplary costs. The State took time frequently and today the State persists with appearance by the learned State Attorney. We hence heard the learned State Attorney in detail and also the learned Counsel for the respondent. 3. The writ petitioner, who is the 1st respondent herein, is a distillery manufacturing Indian Made Foreign Liquor [for brevity IMFL ]. IMFL being a controlled commodity, Excise .....

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..... er, hence, was set aside. The learned Single Judge also relied on Exhibit P1 and the Rules to find no provision rendering the petitioner liable to reimburse medical expenses. 5. The learned State Attorney who appeared for the State in the appeal, would contend that Exhibit P1 is an order passed in pursuance of the Warehouse Rules. It is the specific contention that Rule 14 specifically speaks of all allowances and in such circumstance the reimbursement of medical expenses would be included as cost of establishment and the distillery to which the officer is deputed would have to necessarily reimburse such amounts. Exhibit P1 in fact speaks specifically on medical bills, to be recovered on the basis of the actuals. 6. Rule 14 of the War .....

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..... ule 'cost of establishment' means average cost of pay, leave salary and pension contribution . 7. The specific contention raised by the State Attorney is that the cost of establishment would also include the medical reimbursement under the Medical Attendant Rules. We are unable to accept the said contention especially looking at 'cost of establishment' as defined in Rule 14 which is extracted hereinabove. Rule 14 employs an inclusive definition, where the cost of establishment includes ' allowance, leave salary and pension contribution at such rate as may be prescribed by the Government from time to time' . The Explanation extracted herein above also speaks of cost of establishment meaning average cost of pay, l .....

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..... On the above reasoning, we have to find that the medical benefits as spoken of in Exhibit P1 would be confined to that incurred by the deputed employee himself, that too any expenses incurred by way of an employment injury in the distillery and not otherwise. 9. We specifically put a question to the State Attorney as to what would be the position in the event of the deputationist himself falling sick, not as a direct result of employment; and being unable to attend duty for a period of one or two months. In such circumstances, definitely there would have to be another deputation made and there could be no claim of medical reimbursement made from the distillery. The benefit of medical reimbursement is an incidence of the total service of .....

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