- (1.) This appeal by special 'leave is directed against the judgment of the High Court of Kerala in M.F.A. No. 800/90 dated 18-12-90. The short facts leading to this appeal are as under: The respondent-Hotel is situated in Kaloor, Cochin 17. It is a commercial establishment. In July 1985 this establishment obtained a Bar licence whereupon a Bar was started. After running the business for some time it was closed down with effect from 31-3-88.
(2.) The Insurance Inspectors of the appellant verified the records of the respondent-establishment on 29-9-87, 9-10-87 and 19-10-87. It was reported that the employment strength of the respondent-establishment including Chembaka Restaurant and Mayuri Bar was more than 19 as on 17-7-85. Therefore, it was treated as covered under the Employees' State Insurance Act, 1948 (hereafter referred to as the Act) with effect from 11-7-85 provisionally. The fact of coverage was intimated to the respondent by notice dated 21-3-88. Since the final date of coverage could be decided only after verifying all the records pertaining to the date of functioning of the establishment, the respondent was requested to produce all the records such as attendance register, wage register, ledgers etc. from the date of starting of the establishment. The respondent was also called upon to start compliance under the Act with effect from 11-7-85. But there was no compliance. Hence, a notice was issued in Form C- 18 dated 26-3-88 along with a draft order for contribution amount of Rs. 49,399.75 which was assessed under Section 45-A of the Act for the period 11-7-85 to 31-3-88. Though the respondent was afforded an opportunity to appear before the officer, it was not availed of. However, a letter dated 13-7-88 was received but the explanations were not acceptable to the appellant. Subsequently, a detailed order dated 3-8-88 under Section 45-A of the Act was passed calling upon the respondent to pay a contribution of Rs. 49,399.75 together with interest at 6 per cent, failing which it would be covered as an arrear of land revenue. Again, reminder was sent on 22-9-88. No reply was received. Hence, in order to recover the contribution under S. 45-A of the Act, a claim in Form 19 was sent to the District Collector, Ernakulam on 3 1-10-48 requesting to recover the contribution for the period from 11-7-85 to 31-3-88
(3.) XX XX XX;