Section 45E of ESI Act : Section 45E: Validity Of Certificate And Amendment Thereof

Explanation using Example

Imagine a factory that has failed to pay its due contributions to the Employees' State Insurance (ESI) fund. An authorised officer issues a certificate stating the outstanding amount to a Recovery Officer under section 45C of the Employees State Insurance Act, 1948.

In this scenario, the factory owner cannot argue with the Recovery Officer about the accuracy of the debt stated in the certificate. For example, if the certificate says the factory owes ₹50,000, the factory owner can't claim before the Recovery Officer that the actual amount should only be ₹30,000.

However, if the authorised officer realizes there was a typo in the certificate, and the amount should have been ₹45,000, not ₹50,000, he has the authority to correct this mistake even after the certificate has been issued. The officer would then inform the Recovery Officer about the correction, and the Recovery Officer would proceed based on the updated information.