AMITAVA LALA, J. - (1.) Since only question of law is involved, by agreement of the parties the appeal is heard on the informal papers. However, for the sake of formality affidavits are exchanged. This is an appeal arising out of order dated July 20, 2006 passed by the learned Civil Judge (senior Division) sitting as a Judge of the Employees' State Insurance Court. By the impugned order, the application of the appellants for waiver /reduction of the amount of mandatory deposit of 50% of the amount due has been rejected. The amount due was Rs. 4,72,560/- for the period from October 4,1994 to December, 1996 with interest and further interest of Rs. 59.84 paise per day with effect from April 11, 2006 till the date of payment. It has only deposited Rs. 13,307/- vide appropriate bank challan dated August 17, 1999.
(2.) An appeal shall lie under Section 82 of the Employees' State Insurance Act, 1948 (hereinafter referred to as the 'Act'). To understand the scope and ambit of Section 82 of the Act, such Section is quoted hereunder: "82. Appeal-(l) Save as expressly provided in this Section, no appeal shall he, from an order of an Employees' Insurance Court. (2) An appeal shall lie to the High Court from an order of an Employees' Insurance Court if it involves a substantial question of law. (3) The period of limitation for an appeal under this Section shall be sixty days. (4) The provisions of Sections 5 and 12 of the Limitation Act, 1963, (36 of 1963), shall apply to appeals under this Section."
(3.) It appears to this Court that the scope of appeal was rigidly controlled with the intention of legislature. Admittedly hereunder whether the order of the Court involves a substantial question of law or not is the prime question. Such question arose in view of Section 75 (2-B) of the Act. Section 75 (2-B) of the Act is quoted hereunder: "(2-B) No matter which is in dispute between a principal employer and the Corporation in respect of any contribution or any other dues shall be raised by the principal employer in the Employees' Insurance Court unless he has deposited with the Court fifty per cent, of the amount due from him as claimed by the Corporation: Provided that the Court may, for reasons to be recorded in writing, waive or reduce the amount to be deposited under this sub-section.";