S. S. Subramani, J

1. Petitioner in E.I.O.P. No. 2 of 1984, on the file of the Civil Court, Madras, is the appellant in this Letters Patent Appeal.

2. The respondent herein, on 15.7.1976, issued a notification whereby certain establishments were also brought into its coverages and one of the establishments was 'shops'. Thereafter, respondent issued notice to the appellant herein why it is not implementing the Notification. A reply was sent and since the same did not satisfy the respondent, it issued a notice on 9.6.1983 that in case the Act is not implemented and the contributions thereunder are not paid, coercive steps will be initiated against it. The appellant/petitioner being aggrieved by the said notice, filed the above original petition before City Civil Court, Madras, for declaration that the provisions of the Employees State Insurance Act, 1948 are not applicable to the petitioner/Society and that the Notification is not binding on it and for a further declaration that it is not liable to pay any amount mentioned in the notice issued by the respondent or for any future contribution, and for other consequential reliefs.

3. A written statement was filed by the respon