B.M.Lal, R.M.Mahajan, JJ. - (1.) By this petition, petitioner prays for an order, direction or writ in the nature of Certiorari quashing the impugned demand note dated October 9, 1995 (Annexure 4 to the writ petition).
(2.) The case of petitioner M/s. Maya Agro Products Ltd., 269/B, Mutthiganj, Allahabad is that it is a public limited Company registered under the Indian Companies Act and carries on business of manufacturing Vanaspati and refined oil at the factory situated at Sarai Sayeed Pargana Harwa, Tehsil and Distt Fatehpur. However, its registered office is located at 281, Mutthiganj, Allahabad and its administrative office establishment is at 269/B, Mutthiganj, Allahabad but at both these places i .e. 281 and 269/B, Mutthiganj, Allahabad, only administrative work is done and not sale or business is transacted, as such both these places are commercial establishments where accounting, personnel management and planning works are being carried out, therefore, these two places do not come within the ambit of Employees' State Insurance Act, 1948 (for short the 'Act'), consequently impugned demand notice is without jurisdiction.
(3.) Learned counsel for the petitioner invited attention of this Court to the Notification dated January 24, 1981 (Annexure 1-A to the writ petition) whereby the Act has been made applicable in Allahabad also and submitted that only Hotel, Restaurant, shops, establishments carrying out the construction of roads, cinema theatres and newspaper establishments have been brought within the purview of the Act and not the commercial establishments which are referred to above.;