“12. Assuming that the petitioner has not received Form C18 Adhoc Notice, the petitioner can not justify the nonpayment of contribution. Regulation 31 of the Employees State Insurance (GEN) Regulations, 1950 provides that the employer has to pay the contribution within 21 days of the last day of the calendar month in which the contribution falls due. Apparently the petitioner has not paid contribution even for a single month after the company was brought under the purview of the ESI Act. Though the petitioner claims that he has employed only 4 or 5 persons, it is seen from the records that the petitioner has not informed the respondent about employing less number of employees. The regulation 10C of the Employees State Insurance Act 1950 stipulates that the employer has to intimate to the Regional Office of the Employees State Insurance Corporation with regard to any change in the particulars given Form 01 at the time of registration. Petitioner informed the respondent through Form 01 about employing 25 employees. The petitioner has not intimated the respondent about employing only 4 of 5 employees or less number of employees. The petitioner has also not produced any materials before this Court to show that he has employed only less number of employees and he has not conducted his business. Therefore, this Court is of the considered view that the impugned order was passed on the basis of available records is perfectly in accordance with law and therefore, the petitioner is not entitled for any relief. In this view of the matter, this petition is dismissed. Thus, the issues are answered.”