Harinder Singh Sandhu, J. - (1.) This petition has been filed praying for quashing Section 45-AA of the Employees State Insurance Act, 1948 (hereinafter referred to as the 'ESI Act') in so far as it imposes a condition of pre-deposit of 25% of the demanded amount for entertaining the appeal. The petitioner has further prayed for quashing the order dt 30.12.2013 and demand notice dated 05.06.2014 (Annexures P-18 and P-21 respectively) demanding contribution for the period from October, 2009 to August 2010. Also impugned is the order dated 21.02.2014 of the Appellate Authority (Annexure P-20) declining to entertain the appeal for non deposit of 25% of the amount.
(2.) The petitioner has also prayed that the respondent authorities be directed to take a decision on the request of the petitioner - Company for grant of exemption from 01.10.2008 to 22.08.2010.
(3.) Briefly, the facts are that the petitioner Company which is in the business of manufacturing automobiles was initially set up as a Public Sector Undertaking in collaboration with M/s Suzuki Motors Corporation, Japan.;