IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JAIPUR BENCH, JAIPUR ORDER S.B.CIVIL MISC. APPEAL NO.459/1999. Raj.Rajya Sahakari Upbhokta Sangh Ltd., Jaipur. VERSUS E.S.I.Court, Jaipur and Another. 08.05.2009. HON'BLE MR.JUSTICE DALIP SINGH Mr.Anurag Agarwal, for the appellant. Mr.Ankur Saxena on behalf of Mr.A.S.Khangarot, for the respondent No.2. ***** Heard learned counsel for the parties and perused the impugned order. The learned E.S.I. Court has held on the issues No.1, 2 and 3 against the appellant and has held that the Counter Maintenance Allowance and the over time do not come within the exempted category under Section 2(22) and, therefore, the contribution towards the E.S.I. on that account has to be paid by the employer-appellant. Learned counsel has been unable to show that the Counter Maintenance Allowance is on account of any expenses incurred. On the contrary, learned counsel has frankly submitted that same depends upon the actual sales at the counter and may from time to time vary on account of the sales actually made at the counter. In the facts and circumstances, therefore, the impugned order does not call for any interference and the misc. appeal is accordingly dismissed summarily. (DALIP SINGH),J. Solanki DS, Jr.P.A.