Nagendra Prasad Singh, J.

1. The petitioner in this writ application is a public limited company which carries its business at ranchi. It is a factory within the meaning of the term as defined in the Employees State insurance Act, 1948 (Act 34 of 1948), (hereinafter to be referred to as the Insurance Act ). Being a factory several persons are employed as employees thereof. In this writ application a prayer has been made for quashing the two communications, dated 29 February 1972, addressed by the Regional Director of the employees State Insurance Corporation, patna, a Corporation constituted under the insurance Act (hereinafter to be referred to as the Corporation) to the Collector, Patna. In the aforesaid two communications, the regional Director of the said Corporation has stated that amounts of Rs 13,197 and rs.10,216.5i which were liable to be paid by the petitioner-company as the employers special contribution and employees contribution, respectively, under the provisions of the insurance Act have not been deposited. As the aforesaid amounts have not been deposited on behalf of the petitioner-company, they should be recovered as appellant of land revenue under the prov