BHARAT BARREL & DRUM MFG. CO. LTD. & ANR. vs EMPLOYEES STATE INSURANCE CORPORATION

The Supreme Court held that Section 96(1)(b) of the Employees’ State Insurance Act, 1948 does not empower the government to prescribe a period of limitation for claims under Section 75. The Court clarified that the law of limitation affects substantive rights when it extinguishes the right if a claim is not commenced within the prescribed time. The Court upheld the High Court's ruling that Rule 17, which prescribed a twelve-month limitation period, was ultra vires the rule-making power under Section 96(1).