https://www.taxtmi.com/caselaws?id=171358 The Employees State Insurance Act's five-year proviso for proceedings before the Employees' Insurance Court does not govern the Corporation's independent determination of contributions under Section 45A or recovery under Section 45B, because those powers operate outside the procedural framework of Sections 75 to 77. However, where the Act provides no express limitation for recovery, the power may still have to be exercised within a reasonable time, depending on the facts and any prejudice caused by delay, such as loss of records or impaired defence. Delayed demands cannot be rejected mechanically only because no fixed limitation is stated; reasonableness must be examined on the facts. 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 Employees State Insurance Act's five-year proviso for proceedings before the Employees' Insurance Court does not govern the Corporation's independent determination of contributions under Section 45A or recovery under Section 45B, because those powers operate outside the procedural framework of Sections 75 to 77. However, where the Act provides no express limitation for recovery, the power may still have to be exercised within a reasonable time, depending on the facts and any prejudice caused by delay, such as loss of records or impaired defence. Delayed demands cannot be rejected mechanically only because no fixed limitation is stated; reasonableness must be examined on the facts. Case-Laws Indian Laws Tue, 21 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171358