- (1.) Special leave granted.
(2.) Respondents 1 to 4 defaulted, as employers, in the payment of Employees' State Insurance Corporation dues. Acting under Section 45-B of the Employees' State Insurance Act, the appellant-corporation initiated recovery proceedings under the Revenue Recovery Act, 1890 (Central Act). In the proceedings before the Certificate Officer, an objection was raised that the necessary court fee was not paid by the Corporation and proper verification of the claim was not made. Faced with the objections, the Corporation requested the Certificate Officer to allow the recovery to be made under the Bengal Public Demands Recovery Act, 1913 (State Act). The Certificate Officer disallowed the request of the Corporation in the following terms : "The ESI Corporation begins with the Revenue Recovery Act to avoid ad valorem court fees and verification and then enjoys the switch over to the Bengal Public Demands Recovery Act. This comes under the category of 'fraud upon the statute'. "
(3.) The Corporation challenged the order of the Certificate Officer by way of writ petition before the High court which was dismissed. This appeal by the Corporation is against the judgment of the High court.;