BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT ORDER RESERVED ON :28.08.2025 ORDER PRONOUNCED ON : 25.11.2025 CORAM:

THE HONOURABLE MR.JUSTICE R.VIJAYAKUMAR W.P.(MD).Nos.21595 & 21596 of 2025 and WMP(MD).Nos.16688, 16689, 16713 and 16715 of 2025 M/s.Annai Velankanni College Represented by its Correspondent Fr.A.Jesu Marian ESI Code: No.66-00-040338-000-1303 Tholayavattam Vilavancode Taluk Kanyakumari District 629 157 ....Petitioner in both petitions Vs

1.The Director General Employees' State Insurance Corporation, Headquarters Panchdeep Bhawan Comrade Indrajeet Gupta (CIG) Marg New Delhi 110 002

2.The Additional Commissioner & Regional Director Tamil Nadu Region Employees' State Insurance Corporation Panchadeep Bhawan

143, Sterling Road, Nungambakkam Chennai 600 034.

3.The Additional Commissioner ESI Corporation, Sub Regional Office Salai Street, Vannarpettai Tirunelveli 627 003

4.The Deputy Director (Authority passed Section 45A Orders)

ESI Corporation, Sub Regional Office Salai Street, Vannarpettai Tirunelveli 627 003

5.The Deputy Director (Revenue -Authority issued C19 and CPS 2 Notices)

ESI Corporation, Sub Regional Office Salai Street, Vannarpettai Tirunelveli 627 003

6.The Recovery Officer ESI Corporation, Sub Regional Office Salai Street, Vannarpettai Tirunelveli 627 003 ….Respondents in both petitions Prayer in WP(MD).No.21595 of 2025 : This Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, by way of calling for the records in the proceedings in the issue of Order No. 66-00-040338-000-1303/45-A/SRO/TLI/419/13/84/25 dated 24.04.2025 under Section 45A of Employees' State Insurance Act, 1948 (as amended) issued by the 4^th respondent determining contribution of Rs.2,02,415/- for the period from 11/12 to 05/13, quash the said proceedings, as being in violation of 2^nd proviso under Section 45 A (1) Employees' State Insurance Act, 1948 ( as amended) as regards Five Years limitation period for adhoc assessment of contributions, besides the violation of requirements for demanding contribution by application in Employees' Insurance Court by the respondents from the petitioners under Section 75(2)(a) read with the proviso under Clause(b) of Section 77 (1A) of the Employees' State Insurance Act, 1948, as without jurisdiction, illegal, in violation of Rule of Law, arbitrary.

Prayer in WP(MD).No.21596 of 2025: This Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, by way of calling for the records in the proceedings in the issue of Order No. 66-00-040338-000-1303/45-A/SRO/TLI/901-22-83/25 dated 24.04.2025 under Section 45A of Employees' State Insurance Act, 1948 (as amended) issued by the 4^th respondent determining contribution of Rs.61,23,161/- for the period from 06/13 to 12/22, quash the said proceedings, as being in violation of 2^nd proviso under Section 45 A (1) Employees' State Insurance Act, 1948 ( as amended) as regards Five Years limitation period for adhoc assessment of contributions, besides the violation of requirements for demanding contribution by way of filing application in Employees' Insurance Court by the respondents against the petitioners under Section 75(2)(a) read with the proviso under Clause(b) of Section 77 (1A) of the Employees' State Insurance Act, 1948, as without jurisdiction, illegal, in violation of Rule of Law, arbitrary.

(in both petitions)

For Petitioner : Mr.A.Irudayam For Respondents : Mr.N.Dilipkumar

C O M M O N O R D E R

These writ petitions have been filed by an Unaided Educational Institution challenging two separate orders passed by the authority under Section 45-A of the Employees' State Insurance Act, 1948.

(A).Factual Background:

2.WP(MD).No.21595 of 2025 challenges the determination of contribution for the period covering November 2012 to May 2013. WP(MD).No.21596 of 2025 challenges the determination of contribution for the period covering between June 2013 to December 2022.

3.Under the Employees' State Insurance Act, 1