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Showing contexts for: social security code in M/S.Ramani Tex vs The Deputy Director on 12 February, 2026Matching Fragments
14. Thus, on a reading of the same, it is very clear that the Honourable Supreme Court of India, has mandated that only where the grounds that are expressly mentioned under Section 45A of the ESI Act are made out, best judgment assessment can be resorted to. With reference to deciding the disputed questions of fact or disagreement between the employer and the Corporation, the power of best judgment under Section 45A of the ESI Act cannot be invoked https://www.mhc.tn.gov.in/judis ( Uploaded on: 17/02/2026 04:14:53 pm ) and the only course open for the Corporation is to approach the ESI Court under Section 75(1) of the ESI Act. It is now brought to the notice of the Court that the new Social Security Code, 2020, resolves this impasse by introducing Section 125, whereby express provisions for assessment is made even in cases where the returns are filed or where the disputes are raised.