- (1.) This special appeal has been filed by the appellant challenging the judgment dated 15.4.1998 passed in Civil Misc. Writ Petition No. 11553 of 1987 (M/s. Allahabad Canning Company v. The Regional Director, ESI and others). In the writ petition, the petitioner has prayed for a writ, order or direction in the nature of certiorari to quash the notice dated 2.4.1987 issued by the Regional Director, Employees Insurance Corporation, respondent No. 1 to the Collector, Allahabad for recovery of contribution under Section 5 of the Revenue Recovery Act, as arrears of land revenue and the notice dated 18.9.1986 issued by respondent No. 1. After exchange of the counter and rejoinder-affidavits, the writ petition was heard and dismissed by the learned Single Judge by impugned judgment dated 15.4.1998.
(2.) We have heard Sri Madhur Prakash, learned counsel for the appellant and Sri P.K. Srivastava, learned counsel appearing for the respondents and perused the records.
(3.) Learned counsel for the appellant submits that the order dated 13.11.1986 is not an order under Section 45-A of the Employees State Insurance Act, 1948. In the absence of any assessment order under Section 45-A of the Act, no recovery proceedings could be initiated under Section 45-B of the Act. He submits that even assuming that there exists an assessment order, it was passed without affording any opportunity of hearing. He further submits that the finding of the learned Single Judge that successive demands were raised, is erroneous, inasmuch as the appellant has stated in the writ petition that he never received any demand letter. He submits that no claim can be made by the Corporation after lapse of five years to which the claim relates, in view of the proviso to sub-section 1(b) of Section 77 of the Employees' State Insurance Act 1948 (hereinafter referred to as the 'Act') and thus, the claim for the period prior to 1981 was barred by limitation. He submits that the finding of the learned Single Judge that ample opportunity was given to the appellant, but the same was not utilized, is erroneous.;