M/S. Sharon Solutions Ltd., v. Employees State Insurance Corporation (Esic)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 03.04.2023
CORAM:
THE HONOURABLE MR. JUSTICE M.S. RAMESH and W.M.P.Nos.10211 & 10213 of 2023 M/s.Sharon Solutions Ltd., No.55-00-021986-000-1099, Rep. by its Director and Authorised Signatory, Mrs.Uma Maheswari, A 15-18, PIPDIC Electronics Park, Thirubhuvanai, Puducherry - 605 107.
...Petitioner
Vs 1.Employees' State Insurance Corporation (ESIC), (Represented by its Director General), CIG (Kotla) Road, New Delhi - 110 002.
2.Regional Director, Regional Office, No.178, 100 Feet Road, 1/6
3.The Deputy Director - Assessment u/s.
45A of ESI Act, 1948, Regional Office, No.178, 100 Feet Road, 4.The Deputy Director - Recovery Officer, Regional Office, No.178, 100 Feet Road, 5.Social Security Officer, wr.t. Inspection Report dated 29.03.2012 Regional Office, No.178, 100 Feet Road,
...Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus calling for the records of the proceedings in the order under Section 45A of the Employees' State Insurance Act, 1948, vide Ref.No.55-00-021986-000-1099 / 3917 dated 21.11.2012 issued by the 3rd respondent to the petitioner being without jurisdiction, arbitrary, without application of mind, violation of Rule of Law, violation of Article 14 and 19(1)(g) of the Constitution, quash the same and consequently direct the 3rd respondent to pass revised 2/6
orders under Section 45A of Employees' State Insurance Act, 1948 within a period of two months from the receipt of the order, on the strength of the undertaking of the petitioner to produce all accounts books and related documents for assessment years 2006- 2007, 2007-2008, 20082009, 2009-2010 and 2010-2011 of the petitioner company before the 3rd respondent.
For Petitioner : Mr.A.Irudayam For Respondents : Mr.S.P.Srinivasan, Standing Counsel
ORDER
With the consent of both the parties, this Writ Petition is taken up for final disposal at the admission stage itself.
2. The order dated 21.11.2012, which is impugned in the present Writ Petition, is one under Section 45A of the Employees' State Insurance Act, 1948. Earlier, the same order dated 21.11.2012 was challenged by the petitioner in W.P.No.33729 of 2021 before this Court, which was dismissed on 25.10.2021 for non-prosecution and no liberty was granted for challenging the same impugned order once again. As 3/6
such, the present Writ Petition is against the principles of res judicata and hence not maintainable.
3. Accordingly, the Writ Petition stands dismissed. It is needless to point out that it is always open to the petitioner to take steps for restoration of the earlier order passed by this Court in W.P.No.33729 of 2012, dated 25.10.2021. No costs. Consequently, connected miscellaneous petitions are closed.
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To 1.The Director General, Employees' State Insurance Corporation (ESIC), CIG (Kotla) Road, New Delhi - 110 002.
2.The Regional Director, Regional Office, No.178, 100 Feet Road, 3.The Deputy Director - Assessment u/s.
45A of ESI Act, 1948, Regional Office, No.178, 100 Feet Road, 4.The Deputy Director - Recovery Officer, Regional Office, No.178, 100 Feet Road, 5.Social Security Officer, wr.t. Inspection Report dated 29.03.2012 Regional Office, No.178, 100 Feet Road, 5/6
M.S.RAMESH,J.
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