MAHALAXMI FIBRES AND INDUSTRIES LTD Vs. STATE OF BIHAR

JUDGEMENT

(1.) The petitioner in all these four writ applications under Articles 226 and 227 of the Constitution of India is a public limited company incorporated under the Indian Companies Act having registered office in Calcutta and a spinning factory at village Ormanjhi in the district of Ranchi within the State of Bihar. It appears that various certificate proceedings are pending before the Certificate Officer, Ranchi, respondent No. 5, against the petitioner for realisation of dues payable to the Employees' State Insurance Corporation (hereinafter referred to as 'the Corporation') as special contribution under Section 73-A of the Employees' State Insurance Act (hereinafter referred to as 'the Act') In two of these writ applications, namely. C. W. J. C. No. 36 of 1973 (R) and C. W. J. C. No. 40 of 1973 (R) prayer has been made by the petitioner for quashing Annexures 3, 3-A, 4 and 4-A which are notices issued to the petitioner in two of the said certificate proceedings. The aforesaid annexures to the application in C. W. J. C. No. 36 of 1973 (R) relate to Certificate Case No. 82 (OD) of 1972-73. According to the said notices, the petitioner is liable to pay Rs. 9,859.00 as special contribution for the quarters which ended on 30th of June, 1971, of September, 1971, and 31st of December, 1971. The said four annexures to the application in C. W. J. C. No. 40 of 1973 (R) relate to Certificate Case No. 69 (OD) of 1971-72 and according to them, the petitioner is liable to pay Rs. 4,645.25 as special contribution for the quarters which ended on 31st of March, 1970, 30th of June, 1970 and 30th of September, 1970. In C. W. J. C. No. 263 of 1973 (R), a general prayer has been made for quashing the proceeding in Certificate Case No. 128 (OD) of 1970-71. This case is for realisation of Rs. 8.402.35 P. for the quarters which ended on 31st of March, 1969, 30th of June, 1969, 30th of September, 1969 and 31st of December, 1969. In C. W. J. C. No. 41 of 1973 (R), the prayer of the petitioner is for issuance of a writ directing the respondents to forbear from proceeding with certificate case No. 37 (OD) of 1971-72 and No. 72 (OD) of 1973-74 pending disposal of E. S. I. Case No. 1 of 1971 pending before the Industrial Tribunal at Patna. Certificate Case No. 72 (OD) of 1973-74 relates to the quarters which ended on 31st of March, 1972, 30th of June, 1972, 30th of September, 1972, 30th of December, 1972 and 31st of March, 1973. It is not stated in the writ petition as to which period Certificate Case No. 37 (OD) of 1971-72 relates.

(2.) The office of the Regional Director of the Corporation, respondent No. 2, is situate at Patna. He made requests to the Collector, Patna, respondent No. 3, under the Revenue Recovery Act to recover the dues which, according to him, were payable by the petitioner as special contribution under Section 73-A of the Act. As the factory of the petitioner was situate in the district of Ranchi, respondent No. 3 in his turn sent certificates for realisation of dues to the Collector of Ranchi, respondent No. 4. Respondent No. 4 appears to have sent the certificates to the certificate Officer, Ranchi, respondent No. 5, before whom the aforesaid proceedings are pending.

(3.) Facts of the cases are not in dispute and, therefore, it is not necessary to state in any detail the averments made in the writ applications and supplementary affidavits filed on behalf of the petitioner and in the counter-affidavits filed on behalf of the respondents. It will suffice to say that the petitioner claims that it was not liable to pay the special contribution, that no certificate under the Revenue Recovery Act could be sent by respondent No. 3 at the request made by the Corporation or respondent No. 2 and that respondent No. 5 had no jurisdiction to realise the dues from the petifioner under Bihar and Orissa Public Demands Recovery Act on certificates issued by respondents 3 and 4 under the Revenue Recovery Act. The respondents deny the aforesaid claims of the petitioner and aver that the petitioner is liable to pay the special contribution under Section 73-A of the Act, that certificate under Revenue Recovery Act could be sent by respondent No. 3 to respondent No. 4 at the request of respondent No. 2. and that respondent No. 5 could realise the dues under the Bihar and Orissa Public Demands Recovery Act on the basis of the Certificates made over to him by respondent No. 4.