COMMON ORDER

The petitioners before this Court are educational institutions. They have filed these writ petitions, (1) Challenging the demand notices issued under Section 45A of the ESI Act to pay the contribution under the ESI Act;

(2) Challenging the garnishee orders passed under Section 45G of the ESI in respect of the bank accounts of the educational institutions;

(3) Seeking a direction to consider their request to extend the benefit of write off with regard to the contribution, interest and damages to the educational institutions as per the mandate of the Full Bench of this Court in WP.No.34236 of 2019 dated 29.07.2020; and (4) Seeking a direction to refund the already adjusted amount and repayment of the same to the educational institutions.

2.Learned Senior Counsel appearing for the petitioners submitted that the petitioners are educational institutions. By notification dated 29.12.2010, the ESI Act was made applicable to educational institutions. It was challenged by the educational institutions and there was an order of interim stay on the operation of the notification since 25.07.2011 in WA.No. 1233 of 2011. This interim stay was subsequently extended by a Division Bench o