Judgment J. S. NARANG, J. 1. C. M. No.8228/2006 c. M. is allowed. Rejoinder to the written statement of respondent 1 to 3 is taken on record. We have heard learned counsel for the parties at length and have also perused the paper book as also the order impugned before us. A liability amounting to Rs.80,08,663 had been fastened upon the petitioner. Learned counsel for the petitioner has, inter alia, argued that before fastening the liability the petitioner is entitled to be given an opportunity of being heard. However, the opportunity of being heard was granted by Deputy Director, revenue. The proceedings had not concluded and. that the said officer was transferred. Subsequently, the new incumbent came, but without affording any opportunity of being heard, passed order dated January 25, 2006, copy Annexure P-7, under Sec.45-A of the employees State Insurance Act, 1948 (hereinafter referred to as the Act), confirming the liability of Rs.80,08,663. 2. The aforesaid order has been made the subject matter of challenge in the present petition. Notice of motion was issued and the respondents have contested the petition by way of a detailed written statement. The objection taken is that the petitioner has alternative remedy by way of an appeal under the Act, for challenging the order passed by the authorities. It has also been alleged that the petitioner had been given the due opportunity of being heard and the petitioner had in fact produced some documents and had pleaded that the matter be taken up as concluded. 3. We are of the opinion that the petitioner had not been given the opportunity of being heard and the liability has been fastened in utter violation of the principles of natural justice. The authority, which had granted the opportunity of being heard had not concluded the proceedings but was transferred. Subsequently, new incumbent passed the impugned order without affording any opportunity of being heard to the petitioner. We refrain ourselves from opinion that the liability has been communicated without computing the same in accordance with law. However, it shall be open to the petitioner to raise all the pleas before the competent authority as have been raised in the instant petition. 4. The petition is allowed on the limited ground that the petitioner had not been granted appropriate opportunity of being heard. Consequently, the order dated January 25, 2006, copy Annexure P-7 is set aside. However, it shall be open to the petitioner to raise all the pleas before the competent authority as have been raised in the instant petition. 4. The petition is allowed on the limited ground that the petitioner had not been granted appropriate opportunity of being heard. Consequently, the order dated January 25, 2006, copy Annexure P-7 is set aside. The parties are directed to appear before the competent authority on June 7, 2006 at 11a. m. , it may be observed that the competent authority shall be well within its right to call for the documents required for the purpose of fastening the liability. It shall be appreciated if the detail of the same (document) is supplied to the petitioner within 15 days from today. If any additional documents are required to be seen during the course of hearing the authority shall be competent to call for the same accordingly. It shall be appreciated if the proceedings are concluded within one month after the date of appearance of the parties.