Ashwani Kumar Singh, J. - (1.) Heard Mr. Harsh Singh, learned counsel for the petitioner and Mr. S.N. Singh, learned counsel appearing for the respondent Employees State Insurance Corporation.
(2.) The reliefs prayed for by the petitioner in the present writ petition are as under :- "(i) For quashing/setting aside the letter (Form C-18) bearing no. P/4200-012813-000- 1019/6770/21692/12/12/13 dated 11.12.2013 issued by the Deputy Director, Employees State Insurance Corporation, Regional Office, Bihar (Respondent no.2) whereby and whereunder the respondent no.2 without carrying out any quasi-judicial proceeding under Section 45A of the Employees State Insurance Act, 1948 (hereinafter for brevity referred to as "the ESI Act") and without passing any order of assessment as statutorily required by sub-section (1) of Section 45A of "the ESI Act" straight away demanded payment of alleged ESI contribution dues to the tune of Rs.9713612/- for the period 01.12.2010 to 31.03.2012 and directed the petitioner to pay the same within 15 days thereof failing which the respondent no.2 threatened to coercively recover the same under Section 45C to 45I of "the ESI Act" and, (ii) For quashing/setting aside the letter (Form C-19) bearing no. 4200128130001019/1920/41231/7605/ 23246/22/1/14 dated 13.01.2014 issued by the Deputy Director (Authorized Officer), Employees State Insurance Corporation, Regional Office, Bihar, (Respondent no.2) in favour of the Recovery Officer, Employees State Insurance Corporation, Patna (Respondent no.3) directing him to recover the impugned amount of Rs.9713612/- plus interest of Rs.2732058/-, totaling to Rs.12445670/- from the petitioner and; the notice of demand bearing no. 4200128130001019/CP/54768 dated 27.01.2014 issued by the Deputy Director (Recovery Officer), Employees State Insurance Corporation, Patna (Respondent no.3) to the petitioner by which the respondent no.3 instituted Certificate Case No. 6329 and directed the petitioner to pay the impugned amount and, (iii) For quashing/setting aside the prohibitory order contained in letter bearing Reference No. 4200128130001019/ CP/53787 dated 13.02.2014 issued by the Deputy Director (Recovery Officer), Employees State Insurance Corporation, Regional Office, Bihar, (Respondent no.3) to the Senior Branch Manager, Indian Overseas Bank, Shastrinagar, Patna by which the respondent no.3 attached the Bank Account of the petitioner bearing CA-A/c. No.151202000000114 and directed the Bank to remit the impugned amount with interest to the tune of Rs.12562669/- and, (iv) For directing the respondent Employees State Insurance authorities to refund the amount of Rs.2751118/- with interest which the Deputy Director (Recovery Officer), Employees State Insurance Corporation, Patna (Respondent no.3) has coercively recovered from the Bank Account of the petitioner existing with Indian Overseas Bank, Shastrinagar, Patna and, (v) For grant of such other relief or relief(s) which the petitioner may be found entitled to."
(3.) The petitioner is a registered partnership firm. Its case is that it entered into a Manpower Supply Agreement with the Bihar State Electronics Development Corporation Limited (for short "BELTRON") effective for the period 30.11.2010 to 30.11.2013. The agreement was entered pursuant to a notice inviting tender issued by BELTRON in the year 2010. As per the said agreement, the petitioner supplies manpower in the form of Stenographers, Data Entry Operators and IT Boys to BELTRON, who further deploys them to various offices and Government Departments as per their requirement. The BELTRON pays to the petitioner as per the agreed rate for supply of manpower in which the quantum of ESI contribution and PF contribution per manpower is also clearly specified. After receiving payment from BELTRON for the number of manpower supplied, the petitioner pays the statutory dues of ESI to the Employees State Insurance Corporation (for short "Corporation"), as received from BELTRON. During the period 01.12.2010 to 31.03.2012, the petitioner received Rs.21,00,900/- from BELTRON towards ESI contribution for a total number of manpower supplied by the petitioner to BELTRON, which the petitioner deposited with the Corporation.;