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ARIJIT PASAYAT, TARUN CHATTERJEE
E. S. I. C. – Appellant
Versus
C. C. Santhakumar – Respondent
JUDGMENT
Arijit Pasayat, J.—All these appeals involve identical questions and are, therefore, taken up together for disposal. Some of the appeals are by the Employees State Insurance Corporation (in short the Corporation) while some others are by the employers. The Corporation questions correctness of the judgment rendered by the full Bench of the Kerala High Court while the employers question correctness of the judgment rendered by a Division Bench of the Madras High Court.
2. Basic question before the two High Courts were as follows:-
Proviso to Section 77(1A)(b) of the Employees State Insurance Act, 1948 (in short the Act) provided limitation of 5 years for claiming contribution and restricts the Corporations right from recovering the arrears of contribution as arrears of land revenue under Section 45 (B) in pursuance of an order under Section 45(A) of the Act. The Corporation claimed ESI Contributions as arrears from various employers. Assailing those orders, some of the employers moved the Employees State Insurance Court (in short the E.S.I. Court) in the State of Kerala. The employers in the State of Tamil Nadu, however, filed writ petitions before the Madras High Court. Th
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