https://www.taxtmi.com/caselaws?id=171358 The Supreme Court held that the limitation period of five years applies to claims for contributions under the Employees State Insurance Act, 1948, preventing the Corporation from claiming contributions beyond five years. The Court clarified that Section 45A operates independently of the limitation period under Section 77(1A)(b), allowing direct recovery of contributions as arrears of land revenue. The Court emphasized the need for a reasonable time frame for raising claims and directed employers to deposit 25% of the claimed amount within two months for adjudication by the E.S.I. Court. The appeals were disposed of without costs, focusing on fair adjudication within a reasonable period. en-us Tue, 21 Nov 2006 00:00:00 +0530 Tue, 24 Nov 2015 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171358 The Supreme Court held that the limitation period of five years applies to claims for contributions under the Employees State Insurance Act, 1948, preventing the Corporation from claiming contributions beyond five years. The Court clarified that Section 45A operates independently of the limitation period under Section 77(1A)(b), allowing direct recovery of contributions as arrears of land revenue. The Court emphasized the need for a reasonable time frame for raising claims and directed employers to deposit 25% of the claimed amount within two months for adjudication by the E.S.I. Court. The appeals were disposed of without costs, focusing on fair adjudication within a reasonable period. Case-Laws Indian Laws Tue, 21 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171358