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kamlesh111
10

As per the second proviso to Section 45-A(1) the time limit of 5 years is strictly to be adhered to in determining the contributions and issue of speaking orders of the authorized officer. The said officer shall not ask for any records beyond the period of 5 years from the employer.

Two notices have been received for payment of interest on delayed contributions for the year 12-13

1.0 In one case the ESI has issued a show-cause notice in the year 2013 to pay interest on the delayed contribution but no action thereafter by the ESI but again the demand letter in the year 2022 has been sent to the employer.

2.0 In another case, the first interest payment notice on delayed payment has been received in the year 22 only while the contribution pertains for the financial year 12-13.

Is there any defense to the employer against these two notices under Section 45-A? or payment will have to be made. Kindly suggest detailed legal view on the subject,

From India, Delhi
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