( 1 ) BY a notice in form 'c' - 10874 the petitioner was intimated that sum of Rs. 9606 is due on account of its contribution for Employees State Insurance Corporation, contribution for the period October, 2000 to December 2000. On receipt of the said notice the petitioner had disputed the amount through its letter dated 23rd April, 2001 and submitted the calculation showing its liability at Rs. 6786/ -. Despite receipt of this letter the ESI Corporation issued a notice dated 13th June, 2001 seeking to recover the said amount together with interest. The petitioner had sent another letter on 5th July, 2001 seeking clarification with respect to calculation and requested to stay recovery. On 18th June, 2001 a Recovery proceeding was initiated and the notice contained in annexure P-6 was issued. These have given rise to the cause of action of the petitioner to move this writ petition.

( 2 ) THE learned counsel for the petitioner contend that the petitioner did not submit any return on the initial belief that the petitioner was not liable under the ESI Act, 1948 but after the determination is made he is no more disputing the applicability of this Act in his establishmen