JUDGMENT

S.B. Sinha, J.

1. Leave granted.

Background facts :

2. Appellant herein is a Public Sector Undertaking. It used to engage

contractors for various purposes. It received a notice on or about 3.9.1992

purported to have been issued under Section 45A of the Employees State

Insurance Act, 1948 (for short the Act ) on the premise that they had not

deposited the Employees State Insurance contribution for the period

19.7.1981 to 30.9.1991.

3. In its show cause, in response to the notice issued by the respondents,

the appellant stated that the workmen concerned had been engaged by the

contractors who would be in possession of the relevant records to show as to

whether or not any contribution was payable or whether the Act was

applicable in respect of the concerned workmen. A list of contractors along

with their addresses who were involved during the period in question was

annexed to the said show-cause. A prayer was made before the Authority to

implead the said contractors as parties in the said proceedings under Section

45A of the Act as immediate employers.

4. By a letter dated 8.3.1993 the said prayer was rejected by the

competent authority of the respondent, stating :

With refer