Income tax v/s ESIS by Indian Govt

Indian Govt. apllying income tax for minimum income of Rs. 1,60,000/- on the other side ther is an ESI facilities for the income less then 180000/- because he cant eford on this income.

So I want to ask the Govt of India which is write thing :
160,000/- income is higher so we have to pay income tax
180,000/- is less income Govt giving us ESI facilities

I am getting salary of 1,74,000/- on this i have to pay income tax of Rs. 1400 and by ESIS my deduction is going 3062/-

Thanks,

S. Y. TARI