1. This appeal has been preferred by the employer Sree Lakshmi Medicals represented by its Manager Incharge against the Regional Director, ESI Corporation.

2. The petitioner filed the petition under Section 75 of the Employees State Insurance Act, 1948 before the Principal Judge, City Civil Court, Madras challenging the order No. TN/Ins. II/51-9943-102 dated 12-7-94 demanding a sum of Rs. 43,9467- towards contribution for the period from 1982 to 1991 with interest. According to the petitioner, sufficient opportunity was not given before the demand was made. The condition for the application of the Act was not satisfied with reference to the establishment of the petitioner, as there were no employees numbering more than 20. This petition was numbered as EIOP.SR No. 25269 of 1994. The petitioner filed CMP. No. 128 of 1994 also for waiver of the deposit. These petitions along with the similar other petitions came up before the Employees State Insurance Court i.e. , the Principal Judge, City Civil Court Madras on 31.7.1996. On 31.7.1996, the learned Judge while considering the preliminary issue as to whether the Court at Madras has jurisdiction to entertain the petitions fil