ORDER

1. The dispute in this appeal is if the appellant a manufacturing unit and employing more than twenty persons set up in 1959 was liable to pay Employers Special Contribution under Chapter V-A introduced as "Transitory Provisions" by Amendment Act of 1951 in the Employees State Insurance Act, 1948 (referred to as ESI Act) for the period 1960 to 1973.

2. Section 73-A added by the Amending Act required an employer to make special contribution of such percentage not exceeding 5% of the total wage bill of the employer as the State Government specified from time to time. According to sub-section (4) of Section 73-A the contribution fell due as soon as the liability of the employer to pay wages accrued and Section 73-D empowered the opposite parties to recover the special contribution payable by the employer as if it were an arrear of land revenue. Chapter V-A remained in force from November 24, 1951 to July 1, 1973. Since the appellants unit was established in 1959 and it had the requisite number of employees the provision of the Act were applicable to it. In January 1976 the respondent issued notice to the appellant that it was covered under the Employees State Insurance Act with ef