INSPECTOR TODDAY WORKERS WELFARE FUND BOARD Vs. VIJAYAN

JUDGEMENT

(1.) The first respondent in Writ petition No. 4976/1996 is the appellant herein. Writ petition was filed challenging Ext. P1 notice of demand issued by the Welfare Fund inspector and ext. P3 notice of attachment issued under the Revenue Recovery Act. The principal ground of challenge in the writ petition was that the recovery of amounts due from the writ petitioner was barred under Article 113 of the Limitation Act. Learned single Judge proceeded to held that the demand made was beyond three years from the date on which the amounts fell due and that therefore, it was time barred. Consequently on the ground that the recovery is barred by limitation, the impugned demands were quashed. It is aggrieved thereby that the present appeal has been filed.

(2.) Writ petitioner was a contractor of Toddy Shop No. 46 of Mamala Range for the year 1987 - 88. Advance contribution had to be remitted under the Toddy Workers Welfare Fund Act. It seems that some amounts were not remitted. On 10.11.1995, petitioner received a notice of demand for an amount of Rs. 20,344 + interest and collection charges stating that the amounts due from the petitioner under the Toddy Workers Welfare Fund Act was originally determined as per order dated 10.4.1989, that the petitioner remitted an amount of Rs. 9,468/- alone and that the balance amount of Rs. 20,344/- was due. According to the petitioner, the demand made under Ext. P1 followed by ext. P3 attachment notice under the Revenue Recovery Act, was barred by limitation. It was contended that if the amounts fee due by an order of determination passed on 10.4.1989, then recovery should have been effected within three years from the said date, under Article 113 of the limitation act, that since it was not done, the recovery has become barred by limitation. The contention was accepted by the learned Judge and the writ petition was allowed. The Inspector of the welfare Fund Board challenges the same.

(3.) We heard learned Counsel on either side.