Prior to the amendment
to the ESI Act the three main sources of revenue of the Corporation
were recovered as arrears of land revenue through the respective
State Governments as provided under:
Section 45-B (Contribution)
The Amendment Act 29 of 1989, inserted
Sections 45 C to 45 I in SI Act effective from 01.09.1991 by which
the Revenue Recovery Machinery came into existence under the umbrella
of E.S.I. Corporation. Simultaneously Regulation 31-B and Section
85-B were also amended to authorize recovery of interest and damages
under Section 45 C to 45 I.
RECOVERY OFFICER :
The Recovery Officer is appointed by notification
in the Official Gazette as per Section 45 I (b) of the Act to
exercise the powers of the Recovery officer under this Act.
The Recovery Officer, Chennai has jurisdiction
over all the areas coming under the control of Regional Office,
Chennai and Sub Regional Office, Salem.
The present incumbent is Shri S. Krishnakumar .
Phone No : 044-28306355, Extn: 6358/6359
Powers of Recovery Officer :
Recovery Officer, appointed under Section
45 I (b) of the ESI Act has been empowered to recover ESI Contribution,
Interest and Damages determined under the provisions of Section
45 A, Regulation 31 A, under Section 85 B (I) and Regulation 31
C of the ESI Act. Such recoveries are made under the provisions
of Section 45 C to 45 I of the Act, provisions contained in second
and third schedule to the Income Tax Act, 1961 (43 of 1961) and
Income Tax (Certificate Proceedings) Rule 1962 as amended from
time to time, with necessary modifications/substitutions of certain
words referred as arrears.
For effecting such recoveries, the Recovery
Officer issues Notice of Demand in Form CP-1 allowing 15 days
time to make compliance thereof. In the event of failure to comply
with such Notice, the Recovery Officer follows one or more of
the following modes of recovery :
- Attachment and sale of the movable
and immovable property of the factory or establishment/Principal/Immediate
- Arrest of the Employer and his detention
- Appointing a receiver for the management
of the movable and immovable property of the factory or establishment/Principal/Immediate
The Recovery Officer in the discharge of
his functions under the aforesaid provisions is deemed to be acting
judicially within the meaning of JUDICIAL OFFICERS� PROTECTION
ACT 1850 (18 of 1850) as amended in Rule 82 of the second schedule
to Income Tax Act, 1961.