S. Manikumar, J.

In W.P. No. 4787 of 2007, Form-C Notice issued u/s 45A of the Employees State Insurance Act, 1948, by the Sub-Regional Office (Madurai), Employees' State Insurance Corporation, calling upon the Petitioner to offer its explanation and to submit a statement or to appear in person or through an authorized representative, as to why a final assessment should not be made towards Employees' contribution for the period 01.10.2006 to 31.03.2007, is challenged in this writ petition.

2. In the impugned notice it is alleged that the Petitioner had not paid the contribution, as per the provisions of law and not submitted returns of contribution, for the period between 01.10.2006 to 31.03.2007, and therefore, the Petitioner has been called upon to show-cause within 15 days from the date of notice, as to why assessment should not be made, as proposed in the said notice. In the said notice, it was further cautioned that if the Petitioner failed to offer any explanation or submitted a statement giving the actual due for the period in question, the department would proceed