WPMS No.757 of 2004 Hon’ble Tarun Agarwala, J. Heard Mr. Paresh Tripathi, the learned counsel assisted by Mr. Saurav Adhikari, the learned counsel for the petitioner and Mr. C. K. Sharma, the learned counsel for the respondent nos.2 & 3. The Corporation has filed a counter affidavit today, which is rejected. Heard the learned counsel for the parties. The petitioner has prayed for quashing of the notice dated 30th January, 2004 as well as notice dated 30th July, 2004 (Annexure-2 & 1 to the writ petition respectively). By the order of 30th January, 2004, a notice has been issued by the office of the Employees State Insurance Corporation directing the petitioner to comply with the provision of Employees’ State Insurance Act, 1948 (hereinafter referred to as the Act) indicating that the petitioner is entitled to pay certain contribution under the Act. By the second notice dated 30th July 2004, the petitioner was asked to pay the amount as per the notice dated 30th January, 2004 and further produce the account books for the period January, 1997 to March, 1999 failing which proceedings under Section 45A of the Act would be initiated. The petitioner, being aggrieved by the said notices, has filed the present writ petition. The only submission of the learned counsel for the petitioner is, that the claim is belated and barred by limitation. In my opinion, the fact as to whether the authority has the power to make an assessment under Section 45A of the Act has to be adjudicated by the authority itself and it would be open to the petitioner to raise such objection and if such objection is raised, the authority concerned would decide the same. This court is not inclined to entertain the writ petition at the stage of the issuance of the notice itself. The writ petition is accordingly dismissed. (Tarun Agarwala, J.) Dated 23.09.2011 LSR