The petitioner was issued with a notice by the respondent ESI
Corporation claiming payment for certain escaped contribution.
While the correspondence was pending, the Parliament enacted
Central Act 18 of 2010, amending the provisions of the ESI Act. By
the said amendment, the Parliament has introduced the proviso to
Section 45-A, wherein it was stated that the Corporation cannot
pass any orders in respect of the period beyond five years from the
date on which the contribution shall become payable. Even though
under the further provision in the form of Section 45-AA of the Act
an appeal to the hierarchy of officers in the Corporation was
provided, Mr.G.Bharadwaj, learned counsel for the respondent fairly
submits that so far no authorities have been notified. Even
otherwise, if an order is made under Section 45-A, if not
challenged, it can become final, thereby allowing upon the
authorities to enforce the said order. The employer, if he is so
aggrieved in the order passed by this Court under section 45-A, has
a right of raising a dispute before the ESI Court under Section 75
of the Act. The ESI Court has power to go to all the issues
including the coverage, entitlement and any exemption if any. The
aggrieved employer has also every right of appeal to come to this
Court by way of CMA under Section 82 of the ESI Act. When there is
enough forum provided to the aggrieved employer, they had come to
this Court even at a stage where before the determination of the
dues from the employer.
