- (1.) PER This appeal has been preferred from the order dated January 10, 2008 passed by concerned Civil Judge, which is the 'court' as per The Employees' State Insurance Act, 1948. There is a provision of appeal under Section 82 of the said Act which is as follows: "82. Appeal? (1) Save as expressly provided this Section, no appeal shall lit 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. "
(2.) FROM the plain reading of the provision it appears to us that the appeal shall lie to the high Court if it involves any substantial question of law. According to the appellant, the substantial question of law is that the cooperative society is not liable to pay the amount as per the Act, hence the proceeding is not maintainable. Admittedly, an appeal is pending before this High Court on this self-same question.
(3.) THE learned counsel appearing for the appellant contended before this Court that subsequent to preferring earlier appeal when a garnishee proceeding was initiated, it had initiated a writ petition before the High Court when it was directed the authority to consider the question of pre-deposit for preferring an appeal. According to us pre-deposit is essential part of revenue law which cannot be avoided as a matter of course.;