JUDGMENT

Majmudar, J.-The Employees State Insurance Corporation has brought in challenge the order passed by Allahabad High Court disposing of the first appeal from order No. 362 of 1972. By the impugned judgment, the High Court has taken the view that provisions of Section 45B of the Employees State Insurance Act, 1948 (hereinafter referred to as "the Act") enabling recovery of contribution payable under the Act as arrears of land revenue cannot be pressed into service by the appellant-Corporation in the present case. Reason given by the High Court for the said conclusion is to the effect that the recoveries pertain to the period prior to the date on which Section 45B was inserted in the statute book. The said section was brought into force on 28.1.1968, while the amount sought to be recovered became payable on 27.1.1967 and 24.1.1968. It is of course true that these amounts were to be paid by the respondent employer on these relevant dates, but these contributions were not made by the respondent in time. Therefore, they remained in arrears. After Section 45B was brought on the statute book, notices were issued to the respondent on 24.4.1970 and 9.9.1970 for effecting recoveries of