(1.) Heard counsel for the parties.
(2.) The appeal preferred under Sec. 45AA of Employees State Insurance Act, 1948 on 28.03.2011 against the order passed under Sec. 45A determining the contribution of the petitioner Organization dated 04.01.2011, has been rejected on the grounds of limitation as being beyond 60 days of the date of the order by the impugned communication at Annexure-6 dated 05.06.2014 issued by the Assistant Director (Ins.I) (Respondent No. 3). Petitioner had also deposited the statutory 25% pre - deposit amount totaling Rs. 28,450.00 of the demand on 28.03.2011 along with his Appeal Memo.
(3.) Categorical assertion made at Para-10 & 11 of the writ petition to the effect that the order impugned at Annexure-2 dated 04.01.2011 before the Appellate Authority was dispatched on 28.01.2011 vide letter dated 3465, does not stand categorically refuted by the Respondents in their counter affidavit dealing the said contention at Para-26 & 27 thereof. Counsel for the Respondent however has taken the plea that the provisions of Sec. 45AA of the Act of 1948 prescribe a period of 60 days from the date of the order impugned. In that case, the appeal being preferred on 28.03.2011 under Sec. 45A of the Act was beyond 60 days from the date of passing of the order dated 04.01.2011. It is submitted that the petitioner had submitted two letters dated 28.02.2011 and 03.03.2011 also (Annexure-A series) before the Assistant Regional Director, Regional Office and Deputy Director, Regional Office which shows that the petitioner was in conscious knowledge of the order impugned.