Section 75(2B) in The Employees' State Insurance Act, 1948
(2B)No matter which is in dispute between a principal employer and the Corporation in respect of any contribution or any other dues shall be raised by the principal employer in the Employees' Insurance Court unless he has deposited with the Court fifty per cent. of the amount due from him as claimed by the Corporation:Provided that the Court may, for reasons to be recorded in writing, waive or reduce the amount to be deposited under this sub-section.
