Appeal against order u/s 45 aa
Rama mohan Acharya
(Querist) 09 April 2014
This query is : Resolved
Can the order passed u/s 45 AA be challenged in ESI court u/s 75? If yes, what is the limitation period for filing the appeal in ESI Court? It is stated in section 77 of the Act that the limitation period is 3 years from the cause of action. Here the cause of action is the date of order u/s 45 AA or order u/s 45 A or date of contribution payable for which the order was passed?
Can the ESI authorities proceed for recovery or other actions before the period of limitation>
Kindly advise.
Regards
Surrender K Singal
(Expert) 10 April 2014
Unless there is any STAY on the recovery, ESIC have rights to recover;
A K CHANDOK
(Expert) 10 April 2014
Yes, Section 45A is very clear.
Can be challenged in Competent EI court .
Limitation period is of three years depending upon the situation as decided by various courts and delay can be condoned also. It has been held that cause of action arises from the date of receipt of the order.
Yes ,the authorities can proceed with the recovery if no stay is obtained from the competent court within a reasonable time as per Principles of Natural justice or as per time ordered in the assessment order.
AK Chandok
RPFC ( Retd.)
www.akchandok.com
