- (1.) Heard learned counsel for the parties. The demand notice dated 18.06.2007 issued by the Employee State Insurance Corporation for recovery of its contribution for the period from April, 2002 to April, 2007 amounting to Rs. 04,99,820/- from the petitioner, is under challenge in the present writ petition.
(2.) According to the petitioner, it is a society registered under the Society Registration Act 1860 having Registration No. 414/1978-79 and has separately applied after bifurcation of the State for fresh registration. The petitioner received demand notice dated 18.06.2007 by the Corporation under Sections 39/ 40 of the Employee State Insurance Act, 1948 for assessment of its contribution for the period from April, 2002 to April, 2007 and the demand of Rs. 04, 99,820.75/- has been raised for the said period, which is impugned hereinabove.
(3.) Counsel for the petitioner submits that no notification as contemplated under Section 1(5) of the Act of 1948 has been issued by the appropriate government, in this case being the government of Jharkhand bringing the petitioner under coverage of the said Act.;