KAJAH ENTERPRISES PRIVATE LIMITED Vs. STATE OF TAMILNADU

JUDGEMENT

(1.) The writ appeal is directed against the order passed in W.P(MD)No.10851 of 2007, dated 06.10.2010.

(2.) The necessary facts leading to the above appeal are as follows: The appellant is a private limited company engaged in the manufacture & sale of beedis. It is also coming under the purview of Employees' State Insurance Act, 1948. The appellant company had claimed exemption under section 87 of the Employees' State Insurance Act, 1948, for the period from 01.10.1986 to 31.12.2003. Already the State Government had granted exemption to the appellant company for the following periods: <FRM>JUDGEMENT_207_LAWS(MAD)3_2021_1.html</FRM>

(3.) It is also stated by the appellant that they had made contribution for the period from October 1986 to February 2004. The request made by the appellant for the grant of exemption has been rejected by the respondent corporation on 30.05.2007 stating that as already the contribution has been paid by the appellant company, the exemption was not granted for the said period.