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BHASKAR RAJ PRADHAN
Cafe Live & Loud – Appellant
Versus
Employees State Insurance Corporation – Respondent
| Table of Content |
|---|
| 1. challenge to recovery notice under esi act. (Para 1) |
| 2. petitioner's claims of discrimination and procedural issues. (Para 3) |
| 3. court's observations on the procedural correctness and appeal options. (Para 4 , 5) |
| 4. rejection of writ petition and future establishment of esi courts. (Para 6 , 7) |
JUDGMENT
Bhaskar Raj Pradhan, J. - The writ petition challenges demand notice dated 24.09.2020 issued by the Recovery Officer of the respondent no.1 for recovery of Rs.9,49,699/- as contribution arrears for the period May, 2017 to March, 2019 issued under section 45-C to 45-I of the Employees' State Insurance Act, 1948 (the ESI Act) read with Rule 2 of the II Schedule to the Income Tax Act, 1961 and Income Tax (Certificate Proceedings) 1962. It also challenges the consequential attachment order dated 19.04.2021/23.04.2021 under section 45-G of the ESI Act issued by the respondent no.1 to the respondent no.4, the petitioner's bankers, requiring it to transfer an amount of Rs.14,33,473/- along with further interest @ Rs.381.34 per day w.e.f. 28.01.2021 till the date of remittance. The petitioner's further grievance is that the amount so arrived at is also inflated.
2. Heard Mr. Th
Failure to challenge assessment orders under the ESI Act precludes the petitioner from contesting subsequent recovery proceedings, affirming that exclusive statutory remedies must be pursued.
The main legal point established in the judgment is that when the order passed under Section 45-A of the ESI Act is not challenged and is allowed to become final, the consequential recovery proceedin....
A PETITIONER WHO HAS DISABLED HIMSELF FROM AVAILING THE STATUTORY REMEDY BY HIS OWN FAULT CANNOT URGE THAT AS A GROUND FOR THE COURT TO EXERCISE ITS DISCRETION IN HIS FAVOUR UNDER ARTICLE 226 OF THE ....
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