This appeal arises out of an application filed under Employees State Insurance Act, 1948. The application was filed under section 75(2) of the Act by the Employees’ State Insurance Corporation, to recover contribution due from the employer, namely the Solar Works, the appellant in this appeal (respondent in the application before the Employees’ Insurance Court, the Principal Judge, City Civil Court, Madras). The application was filed for the recovery of contribution relating to the period between March, 1957, to November, 1958. It was filed on 21st June, 1959. This Act does not prescribe any period of limitation within which such an application could be filed but rule 17 of the Rules framed by the Madras State Government prescribes a period of 12 months from the date on which the cause of action arose or the claim became due. There is a proviso that the Court may entertain an application after the said period of 12 months, if it is satisfied that the applicant had sufficient reason for not making the application within the said period. The Corporation invoked the benefit of this proviso in their application. They stated that they became aware of the liability of th