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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 31A,
under Section 85(B)(I) and
Regulation 31C 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-2 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
Employer.
- Arrest
of the Employer and his
detention in prison.
- Appointing
a receiver for the management
of the movable and immovable
property of the factory or
establishment/ Principal/
immediate employer.
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Administration
