S.S. Sandhawalia, J. - (1.) WHETHER the Employees Insurance Court has jurisdiction to adjudicate regarding the liability and the quantum of the "special contribution" payable by a principal employer under Section 73A of the Employees' State Insurance Act, 1948, is the only question that falls for determination in this appeal.
(2.) THE Appellants had presented an application to the Employees' State Insurance Court at Ludhiana seeking a declaration that they were not liable to pay the Employers Special Contribution assessed under Section 73A of the Employees' State Insurance Act (hereinafter referred to as the Act). A certificate had been issued for the recovery of the amount assessed and had been forwarded to the Collector, Ludhiana for execution. The application above -said was first contested on a preliminary objection by the Respondent Corporation that the Court had no jurisdiction to go into the matter. The following issue was hence framed and tried as a preliminary one - - Whether this Court has jurisdiction to try the case? No evidence was led by the parties and only legal contentions on the point of jurisdiction were agitated. The Court below has come to the conclusion that it has no jurisdiction to deal with the matter of "Special Contribution" and consequently returned the application to the Appellants for presentation to the proper authority. It is above said decision of the trial Court which is the subject -matter of challenge in this appeal. It is first necessary to set down the provisions of Sections 73 -A(1) and 73 -B of the Act which fall for construction and around the language whereof the present controversy revolves: Chapter VA (Transitory Provisional): 73 -A(1) For so long as the provisions of this Chapter are in force, every principal employer shall, notwithstanding anything contained in this Act, pay to the Corporation a special contribution (hereinafter referred to as the employer's special contribution) at the rate specified under Sub -section 3 (2) * * *. (3) * * *. (4) * * *. (5) * * *. 73.B(1) If any question or dispute arises in respect of the employer's special contribution payable or recoverable under this Chapter and there is no Employees' Insurance Court having jurisdiction to try such question or dispute, the question or dispute shall be decided by such authority as the Central Government may specify in this behalf. (2) The provisions of Sub -section (1) of Section 76, Sections 77 to 79 and 81 shall, so far as may be, apply in relation to a proceeding before an authority specified under Sub -section (1) as they apply in relation to a proceeding before an Employees' Insurance Court.
(3.) AS is inevitable in construing a statutory provision, resort must first be had to the plain language of the statute. To my mind the provisions of Section 73 -B appear to be clear and unequivocal. In unqualified language it is laid down that any question or dispute in the context of the Employers Special Contributions is to be determined by the two forums specified therein. These two forums are in express terms the Employees' Insurance Court having jurisdiction and in its absence such authority as the Central Government may specify. The plain language of Section 73 -B(1) above quoted "if any question or dispute arises in respect of the Employer's Special Contribution" is obviously of the widest amplitude. Such language would fully cover the question both of the liability in principle of the employer to pay as also the quantum that may be assessed in this regard. The Special Contribution is levied and assessed under the provisions of Section 73 -A which falls within Chapter VA of the Act.;