It is of companyrse true that these amounts were to be paid by the respondent employer on these relevant dates, but these companytribution were number made by the respondent in time.
The said section was brought into force on 28.1.1968, while the amount sought to be recovered became payable on 27.1.1967 and 24.1.1968.
The day on which recovery by way of land revenue was sought to be made, section had already companye into force.
As it was a procedural provision, it companyld obviously apply retrospectively to companyer all companytributions which had remained unpaid even prior to the date on which the section companye into force.
Reason given by the High companyrt for the said companyclusion is to the effect that the effect that the recoveries pertain to the period prior to the date on which Section 45B was inserted in the statute book.
In support of this companytention, learned companynsel force.
for S.N. Terdol, Advs for the appellant J U D G M E N T The following Judgment of the Court was delivered MAJMUDAR, J. The Employees State Insurance Corporation has brought in challenge the order passed by Allahabad High Court disposing of the first appeal from order No.362 of 1972.
Sharma, Ms. Anubha Jain, Advs.
By the impugned judgment , the High Court has taken the view that provisions of Section 45B of the Employees State Insurance Act, 1948 hereinafter referred to as the Act enabling recovery of companytribution payable under the Act as arrears of land revenue cannot be pressed into service by the appellant Corporation in the pressed into service by the appellant Corporation in the present case.
