- (1.) Heard Ms. Atasi Ghosh, led by Mr. Saumya Majumder, the learned advocates for the petitioner and Mr. Soumitra Banerjee, the learned advocate for the respondents.
(2.) The issue involved in the writ petition raises a very important point of law about the period of limitation for taking out an appeal from an order passed by a statutory authority. Since the entire issue revolves on a pure question of law and the facts of the case are not in dispute no affidavit is required. Mr. Banerjee, the learned Advocate for the respondents, also does not insist on it.
(3.) A proceeding under Section 45A of the Employees' State Insurance Act was initiated against the petitioner in the year 2013. Two orders were passed by the respondent authorities. The order that has created the problem for the present petitioner was passed on September 25, 2014 by which a sum of Rs. 2,01,346/- was determined as contribution in respect of the concerned establishment for the period from February 05, 2014 to March 30, 2014 as a final determination.;