(1.) The short issue that arises for consideration in this writ petition is whether the period of sixty days for preferring an appeal under the provisions of Section 45AA of the Employees' State Insurance Act, 1948 (for short 'the said Act') should be reckoned from the date of such order or whether such period should be counted from the date of its actual communication.
(2.) Rule. Heard finally with consent of learned counsel for the parties.
(3.) In proceedings under Section 45A of the said Act, the Deputy Director, Employees State Insurance Corporation directed the petitioner to pay contribution towards the Employees State Insurance for the period from 1.9.2009 to 30.9.2010. This order dated 22.3.2013 was dispatched by the office of the respondent no. 1 to the petitioner by Registered Post Acknowledgment Due on 2232013 and the same was received by the petitioner society on 28.3.2013. The petitioner society preferred appeal under the provisions of Section 45AA of the said Act on 22.5.2013. Along with said appeal, a demand draft for an amount of Rs. 30,000/ was also remitted. On 29.5.2013, the respondent no. 1 informed the petitioner that as aforesaid appeal had been submitted after period of sixty days, the same could not be considered by the competent authority. The petitioner, therefore, moved another application seeking review of aforesaid order. But, by communication dated 29.4.2014, said request was not considered by the respondent no. 1. Accordingly, the petitioner has impugned the order dated 22.3.2013 and the action of respondent no. 1 in refusing to entertain the appeal, in the alternate, it is also prayed that the order passed under Section 45A of the said Act be set aside.