JUDGMENT :

1. Heard Sri Shireesh Kumar, Advocate assisted by Sri Mustafa Khan, the counsel for the petitioner and Sri Shishir Pradhan, the counsel for the respondents.

2. The present petition has been filed quashing the orders dated 24.06.2004, 30.07.2004 and the recovery certificate dated 14.02.2002 (Annexure nos. 5, 6 and 7 to the writ petition) whereby the demands have been quantified against the petitioners and they have been directed to pay the said amount in exercise of the powers conferred under the Employees State Insurance Act, 1948 ('ESI Act' for short).

3. The facts, in brief, are that the petitioner is an apex cooperative society created under section 2(a-4) Clause 3 of the U.P. Cooperative Societies Act, 1965. It is stated that the society is registered under the Societies Registration Act and more than 90% paid up share capital is owned by the State Government. It is also on record that the rules, regulations and guidelines issued by the State Government are normally applicable to the employees of the petitioner's society and they also enjoy certain benefits which are admissible to the employees of the State Government. It is also on record that the petitioner's society