ORDER

This appeal by special leave arises from the judgment dated 20-2-1979 of the Division Bench of the Karnataka High Court which in turn had followed the ratio of judgment of the Full Bench in M.F.A.No. 147/74, dated 19-4-1978. The Full Bench had held as under :

"In the result, we answer the question referred to us as follows :

Where, in cases to which provisions of Section 45A of the Act are attracted, the Corporation by an order made in accordance with that section determines the amount of contributions payable and that claim is disputed by the employer, it would not be necessary for the Corporation to seek a resolution of that dispute before the Insurance Court. Such a claim is recoverable as arrears of land revenue. If the employer disputes the claim it is for him to move the Insurance Court for relief. In other cases-other than cases where determination of the amount of contributions under Section 45A is made the Corporation, if its claim is disputed by the employer, should seek an adjudication of the dispute before the Insurance Court, before enforcing recovery."

2. The question that arises for consideration is: whether the view taken by the Full Bench of the High Court is c