JUDGMENT AND ORDER

Heard Mr. A. Goyal, learned counsel for the petitioners. Also heard Mr. K. Gogoi, learned CGC, appearing for the respondent No.1 and Mr. M. Smith, learned standing counsel, ESIC, appearing for the respondent Nos.2 to 4.

2. By means of the present writ petition instituted under Article 226 of the Constitution of India, the petitioners have called in question the show-cause notice dated 31.08.2018 issued by the respondent No. 2 under Sections 39 and 40 of the Employees’ State Insurance Act, 1948 (hereinafter referred to as “the Act”), the consequential order dated 31.01.2019 passed under Section 45A of the Act determining contribution payable by the petitioners, the appellate order dated 18.06.2019 passed under Section 45AA affirming the said determination, and the consequential recovery proceedings initiated thereafter.

3. The essential facts, shorn of unnecessary detail, are that petitioner No. 1 is a proprietorship establishment stated to be running a 10-bedded lodging house under a trade licence issued by the Agartala Municipal Corporation. According to the petitioners, while carrying on their business, they were served with a show-cause notice dated 31.08.2018