K.M. Thaker, J.

1. In present petition, the petitioner, a proprietary concern, has prayed, inter alia, that:

"17(a) YOUR LORDSHIPS may be pleased to issue a writ of mandamus and/or any other appropriate writ, order or direction quashing and setting aside the communication dated 14.11.2013 and 20.11.2013 issued by the respondents directing the petitioner to make payment of an amount of Rs. 1,41,88,446/- plus further interest and damages to the Employees State Insurance Corporation and further be pleased to hold that the petitioner is not liable to pay any amount towards the dues of the respondent No. 2;

(b) Pending admission and final hearing of this petition, YOUR LORDSHIPS may be pleased to stay and implementation, operation and execution of the impugned communications dated 14.11.2013 and 20.11.2013 issued by the respondents."

The petitioner is aggrieved by communications dated 14.11.2013 and 20.11.2013. So as to appreciate and decide the petitioner's grievance and the dispute raised by present petitioner, it is necessary to take into account relevant facts. In this context, the petitioner has averred and stated that:

"4. The petitioner is an entrepreneur and the respondent No. 1