1. Mahalakshmi Textile Mills Limited, Pasumalai, Madurai, is a company registered under the Companies Act, 1956. It is a textile mill. It employed about 900 workmen.

2. The company went into bad weathers from the year 1985. It faced severe financial crisis and there were dues to the statutory bodies, like Employees' State Insurance Corporation (for short 'ESI'), Employees' Provident Fund Organization (for short 'EPFO'), the Commercial Taxes Department of the State Government, the Tamil Nadu Industrial Investment Corporation (for short 'TIIC') and various banks including Punjab Nation Bank (for short 'PNB'), Indian Bank, ICICI Bank Limited, etc., The Company owed huge amount towards salary, statutory and other benefits to the workmen and also the employees of the Co- operative Society.

3. The company owns vast extent of lands and other properties at Madurai as well as Kodaikanal. The textile mill with its surrounding area is situated in about 15 acres of land worth about several crores of rupees. The company owns a guest house in Madurai town that would also fetch several crores. The company also owns an extent of 3.95 acres in old survey No.25/6/4 and 25/6/5 and new Town Survey No.21 in Kodaikanal. The said land consists of two lots. The laid with the bungalow is situated in an extent of 1 acre and 25.46 cents. The remaining vacant land measures 2 acres, 69.54 cents. We are concerned in this case about the land and bungalow in 1 acre 25.46 cents in Kodaikanal.

4. The Managing Director of Mahalakshmi Textiles Mills Limited (for short "MTML") filed W.P.(MD)Nos.1476 of 2005, 9089 and 6660 of 2007. The EPF organization, ESI, PNB, Bank of Madura of Madurai, Official Liquidator, TIIC, and the workers unions were made as parties and a direction was sought to sell the properties of the company, over which, the aforesaid organizations have created charges so as to recover their dues and to settle the statutory dues payable to workmen.

5. The PNB filed W.P.(MD)Nos.584 and 585 of 2006 making the Commercial Taxes Department and MTML as respondents. The bank sought to quash the attachment order and sale notice of the Commercial Taxes Department.

6. One Subbulakshmi and one K.S.Sriram, in his individual capacity, filed W.P.(MD) Nos.4511 and 4512 of 2007 respectively and K.S.Sriram representing M/s.Madras Gauge Room Equipment Private Limited filed W.P.(MD)No.4513 of 2007 seeking to quash the attachment order issued by the Deputy Commercial Tax Officer of the Commercial Taxes Department and for a direction to the Commercial Taxes Department to permit registration of sale in favour of the petitioner in respect of the plot Nos.20, 21 and 22 Kodaikanal Town.

7. One S.Subramanian, as if claiming to be the custodian of MTML, filed W.P.(MD) No.2603 of 2008 seeking to quash the auction notice dated 18.01.2008 issued by the Deputy Commercial Tax Officer, Kodaikanal.

8. All the writ petitions, except W.P.(MD)Nos.584 and 585 of 2006, were dismissed by the common order dated 08.09.2008 by the Madurai Bench of this Court. While dismissing those writ petitions, this Court found that one Statutory Corporation / Department is fighting against another Statutory Corporation / Government Department for the dues payable by MTML. The Court felt that the PNB should not have filed the writ petition before this Court against the Commercial Taxes Department and the controversy should have been resolved by mutual negotiations between the two statutory authorities. No order was passed in those two writ petitions in W.P.(MD) Nos.584 and 585 of 2006 in view of the directions issued in that order dated 08.09.2008. Ultimately, this Court issued a direction to the Secretary to the Government, Commercial Taxes and Registration Department, Government of Tamil Nadu, Fort St. George, Chennai, to convene a meeting of the representatives of the ESI Corporation, EPFO, Commissioner for Commercial Taxes, PNB, and ICICI Bank as well as Commissioner of Labour to arrive at