MURUGA HOME INDUSTRIES Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) Heard the learned counsel for the writ petitioner, learned Special Government Pleader for the 1st respondent and the learned counsel for the 2nd respondent.

(2.) The petitioner is engaged in the manufacture and sale of Beedis. The petitioner's establishment has been enjoying exemption under Sec. 87 of the Employees' State Insurance Act, 1948. However, for the period 2016-2017, the petitioner ceased to enjoy exemption. Seeking grant of the same, the petitioner submitted an application dtd. 16/4/2016. The said request was rejected by the impugned letter No. 7877/L1/2016-4, dtd. 14/11/2016 by the Government. Questioning the same, this writ petition came to be filed.

(3.) The learned counsel appearing for the writ petitioner reiterated all the contentions set out in the affidavit filed in support of this writ petition and called upon this Court to quash the impugned communication and direct the respondents to grant exemption to the petitioner for the period from 25/7/2016 to 24/7/2017.