M.Y.EQBAL, J. - (1.) HEARD the counsel for the parties.
(2.) IN this writ application the petitioner has prayed for issuance of a writ in the nature of certiorari for quashing the notice dated 12.4.1998 and 19.8.1999 as contained in annexures 5 and 5/A respectively. By the said notices the respondents, namely, Revenue Recovery Officer, Employees State Insurance, called upon the petitioner to remit to sum of Rs. 51,252 p. It appears that certain amount was sought to be recovered from the petitioner under the Employees State Insurance Act. After the liability was fixed in 1988, a certificate proceeding was initiated being Certificate Case No. 6 (OD) 87 -88 before the Certificate Officer, Ranchi. The said certificate case was contested by the petitioner by filing objection under Section 9 of the Bihar and Orissa Public Demand Recovery Act denying its liability for payment of any amount whatsoever, allegedly assessed under the Employees State Insurance Act. The Certificate Officer, after giving sufficient opportunity to the respondents, and ultimately dropped the proceeding on 2.8.1989. After about 9 years the impugned notices were again issued by the respondents for recovery of the amount assessed in 1988.
(3.) IN course of argument Mr. P.K. Bhowmik, learned counsel appearing on behalf of the respondents submitted that there is no limitation prescribed under the Revenue Recovery Act or under the Employees State Insurance Act for recovery of the amount from the employer. In such situation I am of the opinion that Article 137 of the Limitation Act will apply and the limitation for recovery of the amount will be 3 years from the date when the amount became due or from the date when the dues comes to the knowledge of the Recovery Officer or the authority under the aforesaid Act. Admittedly the amount allegedly was assessed in 1988 and the recovery proceeding was initiated by a certificate proceeding which was ultimately dropped in 1989. A fresh action initiated by the respondents after expiry of 9 years is, in my opinion, hopelessly barred by law of limitation. The impugned notices are, therefore, not in accordance with law.;