1997 (8) TMI 541

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..... as brought in challenge the order passed by Allahabad High Court disposing of the first appeal from order No.362 of 1972. By the impugned judgment , the High Court has taken the view that provisions of Section 45B of the Employees State Insurance Act, 1948 (hereinafter referred to as "the Act") enabling recovery of contribution payable under the Act as arrears of land revenue cannot be p .....

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..... ting recoveries of these unpaid amounts of contributions by resort to section 45B Question, therefore is as to whether for the aforesaid contributions which remained unpaid resort to Section 45B could be effected on any day after the said section came on the statute book? Now a mere look at the said section came on the statute book? Now a mere at the said section shows that in is of procedural nat .....

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..... n, learned counsel for the appellant rightly invited our attention to a decision of the Privy Council in Cloth and General Mills Co. Ltd vs. Income Tax Commissioner, Delhi and Another reported in AIR 1927 PC 242 wherein it has been laid down that 'while provisions of a statute dealing merely with matters of procedure may properly, unless that construction be textually inadmissible, have retros .....

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