NAGARJUNA AYURVEDIC CENTRE LIMITED Vs. REGIONAL DIRECTOR

JUDGEMENT

(1.) The petitioner is a limited Company, which is covered under the Employees State Insurance Act , 1948. According to the petitioner, the 4th respondent inquired into the returns filed by the petitioner herein for the period from 04/2014 to 03/2018 and filed Ext.P2 observation report. In the report, it was noted that there were deficiencies in the form of unaccounted wages, building construction, agricultural expenses and land development during various periods.

(2.) A demand notice was issued to the petitioner herein demanding a sum of Rs.3,56,782/-. The petitioner submitted a reply, consequent to which, the 2nd respondent heard the petitioner herein and determined the contribution under the head 'Building Construction' and passed an order under Section 45A fixing the contribution at Rs.71,356/-. Immediately thereafter, the petitioner herein paid the amount as determined by Ext.P6.

(3.) Later, in tune with the observation report of the 4 th respondent, the 2nd respondent issued Ext.P7 letter dated 13.2.2019 calling upon the petitioner herein to pay a sum of Rs.7,76,533/- as contribution towards omitted wages. The petitioner, on receipt of Ext.P7, submitted Ext.P8 reply. Without hearing the petitioner herein and considering the objection filed by him, the recovery certificate was issued by the 2 nd respondent demanding a total sum of Rs.11,01,019/-. The aforesaid recovery certificate and the recovery notice produced as Exts.P9 and P10 are under challenge in this petition.