APHC010363952025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY,THE TWENTY THIRD DAY OF JUL TWO THOUSAND AND TWENTY FIVE PRESENT THE HON’BLE SRI JUSTICE GANNAMANENI RAMAKRISHNA PRASAD " WRIT PETITION NO: 18538 OF 2025 Between: M/s. Mahaveer Security Services, Represented by its Managing Director, K. Obi Reddy S/o Kethireddy Pedda Yallareddy, aged about 51 years old, R/o.D.No. 12-4-863, Adarsha Nagar, Anantapur District ...PETITIONER AND 1. The Union of India, Rep. by the Secretary to the Government, Ministry of Labour and Employment, New Delhi. 2. The Employees State Insurance Corporation, Regional Office, ESI Road, Gunadala, Vijayawada, NTR District, Rep by its Assistant Director/Authorised Officer. 3. The Revenue Recovery Officer, ESI Corporation, ESI Road, Gunadala Vijayawada, NTR District. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus, or any other appropriate writ, order or direction, declaring the action of respondents 2 and 3 in issuing the impugned Recovery Order bearing No. AP/ROA/JA/RRO/Q/62520241080011001 dated 16.06.2025, issued by the 3'”'^ Respondent under Section 45G of the } Employees State Insurance Act, 1948, read with Sections of the Income tax Act, 1961, and the Income tax (Certificate Proceedings) Rules, 1962 without basis as illegal, arbitrary and violation of Articles 14, 19, 21 and 300-A of %e?“C6hstitution of India and also violation of principles of natural justice and consequently set aside the same. ■ r lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to stay all further proceedings pursuant to the action of the respondent in impugned the issuing No.AP/ROA/JA/RRO/Q/62520241080011001 dated:16.06.2025 issued by the 3rd Respondent under Section 45G of the Employees’ State Insurance Act, 1948, read with Section 5 of the Income tax Act, 1961, and the Income tax Recovery order bearing (Certificate Proceedings) Rules, 1962 pending disposal of the above writ petition. lA NO: 2 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the 3'"^ respondent to consider my representation dated 09-07-2025 pending disposal of the above writ petition. Counsel for the Petitioner: SRI THOKA DEVA DEEPAK ANIRUDH YADAV Counsel for the Respondent No.1:THE ADDL. SOLICITOR GENERAL OF INDIA Counsel for the Respondent Nos.2 & 3: SRI K.N.P.VAMSI KRISHNA, SC FOR ESI CORPORATION The Court made the following order: APHC010363952025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) WEDNESDAY,THE TWENTY THIRD DAY OF JULY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE GANNAMANENI RAMAKRISHNA PRASAD WRIT PETITION NO: 18538 OF 2025 Between: 1. M/S. Mahaveer Security Services,, Represented by its Managing Director K. Obi Reddy S/o Kethireddy Pedda Yallareddy, aged about 51 years old R/oD.No. 12-4-863, Adarsha Nagar, Anantapur District ...Petitioner AND 1. The Union of India, Rep. by the Secretary to the Government, Ministry of Labour and Employment, New Delhi. 2. The Employees State Insurance Corporation, Regional Office, ESI Road, Gunadala, Vijayawada, NTR District, Rep by its Assistant Director/Authorised Officer. 3. The Revenue Recovery Officer, ESI Corporation, ESI Road, Gunadala Vijayawada, NTR District. ...Respondents Counsel for the Petitioner: THOKA DEVA DEEPAK ANIRUDH YADAV Counsel for the Respondents: The Court made the following ORAL ORDER: Heard Sri Thoka Deva Deepak Anirudh Writ Petitioner and Sri K.N.P. Yadav, learned Counsel for the Vamsi Krishna, learned Counsel behalf of learned Standing Counsel for Respondent appearing on Nos.2 & 3. 2. Sri Thoka Deva Deepak Anirudh Yadav, Petitioner has drawn the attention of this learned Counsel for the Writ Court to the E.S.I returns uploaded by the Writ Petitioner (Ex.P.4) at Page No.22 of the paper book with regard to one Sri B. Sreedhar (at SI.No.27), the monthiy At Page No.24, i wage is typed as Rs.1,33,324/-. in respect of one Sri P. Ramanaiah (at SI.No.78) wage is shown as Rs.55,55,066/-. the monthly Learned Counsel would submit that the assessments have been made basing Writ Petitioner and that the human error. He would submit that basing Authorities have made the on the erroneous entries made by the were committed purely due to on these returns, the Respondent said mistakes assessment. 3. Learned Counsel for the Writ Petitioner this Court to the Representation Recovery Officer bringing it to his mentioned with respect to Sri B. has drawn the attention of submitted by him on 09.07.2025 to the notice about the entries which are wrongly Sreedhar and Sri P. Ramanaiah requested the concerned authority to rectify the same and liability, if any. and re-assess the 4. The present Writ Petition is filed seeking a direction to Representation. consider the 5. Sri K.N.P. Vamsi Krishna, learned learned Standing Counsei for Respondent Nos.2 & 3 has submitted the Written instruction furnished by the Assistant Director, E.S.i Corporation (Respondent No.2). He would submit Counsel appearing on behalf of that the returns were submitted in the I for recovery of Rs.6,39,457/- It is also submitted that the Official initiated the process for recovery as against the Writ Petitioner. year 2015 and the authority had ordered notice dated 04.03.2020. vide Respondents 3 6. The contentions of the Writ Petitioner as noted above, would indicate that certain wrongful entries have been made insofar as wages of the above two persons are concerned. This Court is of the view that the said entries were wrongfully made out of human error and they are required to be corrected, and therefore, the case of the Writ Petitioner shall be subject to fresh assessment. 7. In this view of the matter, the Impugned Order dated 16.06.2025 (Ex.P.1), which had been admittedly assessed basing on the wrong entries is set aside. The Official Respondents are directed to verify the record and make necessary corrections with regard to the entries of wages of Sri B. Sreedhar and Sri P. Ramanaiah. Thereafter, make a fresh assessment and proceed in accordance with law. The Official Respondents are directed to complete the entire process within a period of eight weeks from today and communicate the outcome to the Writ Petitioner forthwith. Writ Petitioner is directed to submit a copy of this Order to the Official Respondents within one week from today for effective compliance. 8. With these observations and directions, this Writ Petition stands allowed. No order as to costs. 9. Interlocutory Applications, if any, stand closed in terms of this order. Sd/- K.J.RAJA BABU ASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER To, 1 The Secretary to the Government, Ministry of Labour and Employment, Union of India, New Delhi. 2. The Assistant Director/Authorised Officer, Employees State Insurance Corporation, Regional Office, ESI Road, Gunadala, Vijayawada, NTR District. 3. The Revenue Recovery Officer, ESI Corporation, ESI Road, Gunadala Vijayawada, NTR District. 4. One CC to Sri Thoka Deva Deepak Anirudh Yadav, Advocate [OPUC] 5. One CC to the Addl. Solicitor General of India, High Court of A.P. [OPUC] 6. One 7. Two CD Copies. CC to Sri K.N.P. Vamsi Krishna, SC for ESI Corporation[OPUC] ssb HIGH COURT DATED:23/07/2025 ORDER WP No.18538 OF 2025 I 22 AUG 2025 g Currant Sncinn . ALLOWING THE W.P. WITHOUT COSTS