Soumen Sen, J. - (1.) - The hearing of both the writ petitions are taken up together.
(2.) The writ petitioner has filed W.P. 129 of 2011 for canceling and/or revoking and/or rescinding the order dated December 23, 2010, passed by the Officer on special duty Additional Chief Secretary, Labour Department, Govt. of West Bengal in declining to extend exemption under Section 87 and/or 88 of the Employees' State Insurance Act, 1948 (hereinafter referred to as "E.S.I. Act" as it appeared to the said authority that the medical benefits provided by the writ petitioner to its employees is far inferior compared to those available under the E.S.I. Scheme.
(3.) The second writ petition being W.P. 646 of 2013 was filed challenging the demand notice dated 14th June, 2013 issued by the E.S.I. Corporation towards the contribution to be paid by the writ petitioner from September 2010 to March, 2013.;