JUDGMENT

Arindam Sinha, J. - The writ petition was heard on 3rd November, 2022 by this Bench. Paragraphs 1 and 2 from order dated 3rd November, 2022 are reproduced below.

'1. Mr. Mishra, learned advocate appears on behalf of petitioner and submits, sub-section (4) in section 1 in Employees State Insurance Act, 1948 has proviso saying that the sub-section does not apply to a factory or establishment under control of the Government, whose employees are otherwise in receipt of benefits substantially similar or superior to benefits provided under the Act. In paragraph 3 of the writ petition the statements have been made invoking the provision. Counter has not been filed.

2. Mr. Ray, learned advocate appears on behalf of the Revenue and draws attention to paragraph 3 in impugned order dated 27th June, 2017. The paragraph is extracted and reproduced below.

'However, employer did not submit any documentary evidence to substantiate their contention. The State Government, Labour and ESI Department vide their letter No.SS-II/SC/14/2015/763/L&ESI, Bhubaneswar dated 2.2.2016 also communicated to the Secretary, Odisha State Housing Board, Bhubaneswar that proposal for exemption, prayed by the emplo