S.BANERJEA, J. - (1.) THE present appeal has been preferred by Employees ' State Insurance Corporation against the judgment and order dated 24th March 1986 passed by the Learned Judge Employees ' Insurance Court, West Bengal in case No. 69 of 1983 allowing the application of the respondent under Section 75(1)(g) of the Employees ' State Insurance Act and directing the refund of the amount of damages already deposited being sum of Rs. 67,552/ - after holding that show cause notice in question so far as it relates to the pre -amendment contribution period and the correspondence levy order are invalid.
(2.) ADMITTEDLY , the respondent M/s Braith -waite and Co. Ltd. is a company incorporated under the Indian Companies Act, 1956 having its factory at 5, Hide Road, Cal -43 and is covered under the provision of the Employees ' State Insurance Act. Admittedly, a show cause notice was issued to the company by the Regional Director of the appellant Corporation calling upon the said company to show cause as to why the sum of Rs. 13,51,037/ - only should not be paid by the said company by way of damages under Section 85(B)(1) of the said Act for failure of the company to pay the contribution required to be made under the Act and for default in making such contribution within stipulated time as provided in Regulation 26 of the E.S.I. (General) Regulations, 1950.
(3.) IT will appear from the said show cause notice that there was a clear allegation that the company failed to pay contribution in accordance with Section 40 of the Act. By the said notice the company was directed to submit a reply to the show cause notice within 15 days. It was further indicated in the said notice that it may also be indicated in the reply whether the company wants a personal hearing of the matter.;