JUDGMENT :

THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN

Since common issues arise for consideration in these writ petitions, they are disposed of by this common judgment. For the sake of convenience, unless otherwise expressly indicated, the status of the parties and the exhibits referred to hereinbelow shall be as obtaining in W.P.(C) 15178 of 2013.

2. W.P.(C) 15178 of 2013: The petitioner is the proprietor of Al-Iqbal Hospital, Chentrappinni, which was established in 1996.

Petitioner is a businessman in gulf countries and the Administrator looks after the affairs of the hospital in his absence. The hospital has six consulting doctors and a Resident Medical Officer, along with 20 permanent employees across various departments. Additionally, there were 45 trainee nursing students who were undergoing mandatory one-year training as part of their studies and most of them leaving the hospital after completing their training. The petitioner ensured that all the employees were enrolled in the Employees Provident Fund.

3. While so, the petitioner received Ext. P1 revenue recovery notice issued by the Deputy Tahsildar (Revenue Recovery), the 3rd respondent for the recovery of an amount of Rs.