1. - Heard learned Counsel for the parties.

2. This special appeal is directed against the impugned judgment dated 1st May, 2003 passed by learned Single Judge whereby writ petition of the appellant, which was directed against impugned orders of recovery of E.S.I Contribution [Ann.4 to Ann.10], was dismissed on the ground of efficacious and alternative remedy by way of appeal available to the petitioner/appellant before the Employees' State Insurance Court under the provisions of Employees' State Insurance Act, 1948 (hereinafter referred to as 'Act of 1948').

3. The submission of learned Counsel for appellant is that vide notification dated 23rd December, 1996 issued by Government of India [Labour Department], the provisions of Rules 50 and 51 of E.S.I [Central] Rules, 1950 were amended and the wage limit of Rs. 3,000/- was substituted to Rs. 6,500/- for the purpose of applicability of the Act and share of contribution of employee as well as employer, both were also enhanced. On the basis of above notification, the appellant-Corporation issued an order dated 18th January, 1997 in compliance thereof. However, number of employees of the appellant-Corporation challenged the ord