Employees’ State Insurance Act, 1948
70. Repayment of benefit improperly received
(1) Where any person has received any benefit or payment under this Act when he is not lawfully entitled thereto, he shall be liable to repay to the Corporation the value of the benefit or the amount of such payment, or in the case of his death his representative shall be liable to repay the same from the assets of the deceased, if any, in his hands.
(2) The value of any benefits received other than cash payments shall be determined by such authority as may be specified in the regulations made in this behalf and the decision of such authority shall be final.
(3) The amount recoverable under this section may be recovered as if it were an arrear of land revenue 4[or under section 45C to section 45I].