WP(C) No.13225 of 2025 1 2025:KER:27960 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN TUESDAY, THE 1ST DAY OF APRIL 2025 / 11TH CHAITHRA, 1947 WP(C) NO.13225 OF 2025 PETITIONER: VYSHAKH, AGED 37 YEARS, S/O SASIDHARAN SOPANAM, MULAKUZHA , CHENGANNUR KOLLAM DISTRICT, PIN - 689505 BY ADVS.JOY C. PAUL BOBBY GEORGE AVINASH K.KRISHNAN RAKHI VIJAYAN SAJITH THOMAS NOBLE GEORGE MADHU V. RESPONDENTS: 1 DEPUTY DIRECTOR EMPLOYEES STATE INSURANCE CORPORATION, SUB REGIONAL OFFICE EMPLOYEES STATE INSURANCE CORPORATION PANCHDEEP BHAVAN ASRAMAM, KOLLAM, PIN - 691002 2 THE RECOVERY OFFICER, SUB REGIONAL OFFICE, ESI CORPORATION KOLLAM, PIN – 691002 BY ADV.T.V.AJITHKUMAR, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) No.13225 of 2025 2 2025:KER:27960 JUDGMENT The petitioner was the owner of a supermarket named ‘Devi Group’s Budget Mart’. According to the petitioner, the shop was closed in March, 2021. The 1st respondent, as per Ext.P5, passed an order under Section 45A of the Employees’ State Insurance Act, 1948 [for short, ‘the Act’] determining the contribution payable by the petitioner for the period from 01.04.2021 to 31.03.2023. The petitioner submitted Ext.P6 representation before the 1st respondent to the effect that since he had closed the business before the period mentioned in Ext.P5, he is not liable to pay the amount demanded therein. However, the 2nd respondent Recovery Officer issued Ext.P8 show-cause notice to the petitioner threatening proceedings under Section 45C to 45I of the Act. Challenging Exts.P5 and P8, the petitioner has filed this writ petition. The WP(C) No.13225 of 2025 3 2025:KER:27960 petitioner has also sought for a declaration that the petitioner’s establishment will not come under the purview of the Act. 2. The question whether the petitioner’s establishment comes within the purview of the Act can be raised in an appeal under Section 45AA of the Act. However, the period for filing appeal against Ext.P5 under Section 45AA of the Act has expired. 3. Sri.T.V.Ajithkumar, the learned Standing for the respondents, submits that the petitioner can avail the remedy under Section 75 of the Act before the Employees’ Insurance Court. 4. The learned Counsel for the petitioner submits that the petitioner may be permitted to avail the remedy under Section 75 of the Act. However, it is submitted that the respondents are proceeding with coercive steps. WP(C) No.13225 of 2025 4 2025:KER:27960 In the facts and circumstances of the case and having regard to the submissions made across the Bar, all coercive proceedings pursuant to Exts.P5 and P8 shall be kept in abeyance for a period of two months so as to enable the petitioner to avail the remedy under Section 75 of the Act. All contentions of the petitioner are left open. The writ petition is disposed of with the above direction. Sd/- MURALI PURUSHOTHAMAN JUDGE sp/02/04/2025 WP(C) No.13225 of 2025 5 2025:KER:27960 APPENDIX OF WP(C) 13225/2025 PETITIONER EXHIBITS Exhibit p1 TRUE COPY OF THE EXTRACT OF BANK ACCOUNT STATEMENT OF THE PETITIONER Exhibit p2 A TRUE COPY OF THE DECREE FROM FAMILY COURT MAVELIKKARA IS DATED 11/11/2022 Exhibit p3 TRUE COPY OF THE NOTICE NO. 48000364910001002/SROK/INS DATED 29/5/2023 OF THE 1ST RESPONDENT Exhibit p4 A TRUE COPY OF THE REPLY LETTER DATED 15/6/2023 BY THE PETITIONER Exhibit p5 TRUE COPY OF THE ORDER NO. 48000364910001002/SROK/INS DATED 24/11/2023 Exhibit p6 TRUE COPY OF THE LETTER DATED 13/12/2023 IS PRODUCED Exhibit p7 TRUE COPY OF THE CERTIFICATE FROM MULAKKUZHA GRAMA PANCHAYTH DATED 15/09/2023 Exhibit p8 TRUE COPY OF THE NOTICE UNDER RULE 73(1) OF SECOND SCHEDULE OF INCOME TAX ACT 1961, READ WITH SECTION 45C TO 45I OF THE ESI ACT 1948 DATED 20/02/2025. Exhibit p9 TRUE COPY OF THE REPLY DATED 5/3/2025