New India Assurance Co. Ltd. vs Neeru Dabur And Ors. on 9 December, 2004
(10) Learned Counsel for the respondent has also pointed out that Clause (a) to Section 30(1) of the Act deals with an appeal against an order awarding compensation and Clause (aa) deals with an order awarding interest or penalty under Section 4A and, therefore, contended that if Insurance Company is aggrieved by an order of the Commissioner awarding interest or penalty under Section 4A and wants to file an appeal against the order under Clause (aa), that amount has also to be deposited. But the Third Proviso to Section 30(1) reads that no appeal by an employer under Clause (a) shall lie unless the memorandum of appeal is accompanied by a certificate by the Commissioner to the effect that the appellant has deposited with him the amount payable under the order appealed against. Clause (aa) was inserted by the Amending Act 8 of 1959 with effect from 1.6.1959. But in the Third Proviso there is no amendment with regard to an appeal under Clause (aa) also that the said amount has to be deposited with the Commissioner. Since the third proviso reads that deposit has to be made of the compensation awarded under Clause (a) when an appeal is filed, I am unable to agree with the contention of the learned Counsel for the respondent that the Insurance Company has to deposit the penalty and interest also which is awarded under Clause (aa). I agree with the view expressed by the Division Bench in Kap Steel Ltd. (supra), and hold that Insurance Company is not liable to deposit the penalty and interest also at the time of filing the appeal. I, therefore, overrule the objection of the learned Counsel for the respondent that the appeal is not maintainable for non-compliance of the third proviso to Section 30 (1) of the Act.