The petitioner, namely M/s. Motor Car Beedi Factory, represented by its Proprietor, has filed this writ petition, praying for a writ of certiorari or any other appropriate writ, order or orders or directions quashing the orders dated 18.10.2008, passed by the respondent No.1, namely the Controlling Authority under the Payment of Gratuity Act, 1972, in P.G. Nos. 21 to 27, 29 to 46, 48, 49, 51, 54 to 68, 70 to 75, 77, 79 to 81, 83 to 86, 88, 95 and 97 to 99 of 2007.

The petitioner states that the factory is engaged in the manufacture of beedis, and that it came into existence about four decades back. It is registered with the Central Excise Department and is also covered by the Provident Fund Act. The petitioner states that the factory engaged nearly 32 home workers and it was regularly paying central excise duty and contributing to the provident fund. That it maintained the books of accounts to show the purchase of raw materials, expenses and personal ledgers, till it was permanently closed down in the year 2005 under intimation to the Central Excise Department and Provident Fund Department.

The petitioner states that respondent Nos. 2 to 64 herein never worked in the factory.