Supreme Court of India
Employees State Insurance Corporation v. Dwarka Nath Bhargwa
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From the headnote
Labour Laws : Employees State Insurance Act, 1948-Section 45B-Recovery of un paid contribution as land revenue-Arrears of contribution prior to the section coming into force-Remained payable throughout-Whetl;!er provision ap plicable retrospectively-Held, yes, since provision is purely procedural in nature, it is retrospective. The Appellant proceeded against respondent for recovery of unpaid contribution which became payable on 27.1.1967 and 24.1.1968, under Section 458 of the ESI Act, 1948 which provides for recovery of unpaid contribution, as arrears of land revenue, after the section
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