HOTEL BRIDEWAY Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Mr. A. Goyal, learned counsel for the petitioners. Also heard Mr. K. Gogoi, learned CGC, appearing for the respondent No.1 and Mr. M. Smith, learned standing counsel, ESIC, appearing for the respondent Nos.2 to 4.

(2.) By means of the present writ petition instituted under Article 226 of the Constitution of India, the petitioners have called in question the show-cause notice dtd. 31/8/2018 issued by the respondent No. 2 under Ss. 39 and 40 of the Employees' State Insurance Act, 1948 (hereinafter referred to as "the Act"), the consequential order dtd. 31/1/2019 passed under Sec. 45A of the Act determining contribution payable by the petitioners, the appellate order dtd. 18/6/2019 passed under Sec. 45AA affirming the said determination, and the consequential recovery proceedings initiated thereafter.

(3.) The essential facts, shorn of unnecessary detail, are that petitioner No. 1 is a proprietorship establishment stated to be running a 10-bedded lodging house under a trade licence issued by the Agartala Municipal Corporation. According to the petitioners, while carrying on their business, they were served with a show-cause notice dtd. 31/8/2018 requiring them to explain as to why assessment ought not to be made against them for payment of contribution under the provisions of the Act, alleging liability in respect of ten employees.