Patna High Court

M/s Vijay Kumar and SonsversusEmployees State Insurance Corporation

Decided: 20 April 2026
Disposal: DISPOSED
Bench: A ABHISHEK REDDY

Holding

The court directed the petitioner to pay Rs.2,00,000, apply under the Amnesty Scheme 2025, and ordered the respondent bank to defreeze the account while the petition was disposed.

Summary

M/s Vijay Kumar and Sons filed a writ petition seeking to avail the Employees State Insurance Corporation's (ESIC) Amnesty Scheme 2025 after the authority had already recovered 40% of the assessed contribution of Rs.16,89,724. The petitioner requested relief under Clause A(ii)(iv) of the scheme. The Patna High Court, without delving into merits, disposed of the petition at the admission stage with the consent of both counsels. The court directed the petitioner to pay an additional Rs.2,00,000 and submit an application under the Amnesty Scheme, after which the authority would consider it on merit. It also ordered the respondent bank to defreeze the petitioner’s account and refrain from any coercive action until a final decision is made. The petition was thus disposed with these interim directions.

Issues considered

Whether the petitioner is eligible to avail the ESIC Amnesty Scheme 2025 after partial recovery of the assessed amount.
Whether the court can direct the defreezing of the petitioner’s bank account and restrain coercive steps pending consideration of the Amnesty Scheme application.

Subjects

Amnesty Scheme 2025
Employees State Insurance Corporation
partial recovery
writ petition
defreezing of account
coercive steps
court direction

Judgment

                     IN THE HIGH COURT OF JUDICATURE AT PATNA
                                Civil Writ Jurisdiction Case No.1348 of 2026
                 ======================================================
                 M/s Vijay Kumar and Sons a Proprietorship firm, represented through its
                 Proprietor, namely Vijay Kumar, aged about 57 years, gender- male, S/o- Late
                 Ramchandra Prasad Mehta, having its office and residence situated at- 118,
                 Jogia Bagicha, Rajendra Ashram, P.O.- Gaya, Town and District- Gaya.

                                                                            ... ... Petitioner/s
                                                  Versus
           1.    Employees State Insurance Corporation Panchdeep Bhawan, Jawahar Lal
                 Nehru Marg, Patna- 800001, Bihar through its Regional Director.
           2.    Regional Director, Employees State Insurance Corporation, Panchdeep
                 Bhawan, Jawahar Lal Nehru Marg, Patna- 800001, Bihar.
           3.    Authorised Officer, Employees State Insurance Corporation, Regional Office
                 (RO- Patna), Panchdeep Bhawan, Jawahar Lal Nehru Marg, Patna- 800001,
                 Bihar.
           4.    Recovery Officer -cum- Deputy Director, (Recovery), Employees State
                 Insurance Corporation, Panchdeep Bhawan, Jawahar Lal Nehru Marg,
                 Patna- 800001, Bihar.
           5.    Branch Manager, Employees State Insurance Corporation, Branch Office,
                 Gaya.

                                                           ... ... Respondent/s
                 ======================================================
                 Appearance :
                 For the Petitioner/s   :      Mr.Manish Jha, Adv.
                 For the Respondent/s   :      Mr.Sudhir Kumar Bijpuria, Adv.
                 ======================================================
                 CORAM: HONOURABLE MR. JUSTICE A. ABHISHEK REDDY
                                       ORAL ORDER

7   20-04-2026                 Without going into the merits or demerits of the case,

                   the present writ petition is disposed of at the stage of admission

                   with the consent of both the counsels.

                               2. Learned counsel appearing on behalf of the

                   petitioner submits that the petitioner seeks to avail the Amnesty

                   Scheme, 2025 floated by the Respondent-ESIC. Learned

                   counsel further submits that the respondent authority has already

                   recovered 40% of the assessed amount, i.e., Rs.7,78,136/- out
             Patna High Court CWJC No.1348 of 2026(7) dt.20-04-2026
                                                         2/2




                       of assessed amount of Rs.16,89,724/- and the petitioner may be

                       permitted to avail the Amnesty Scheme, 2025.

                                   3. Having regard to the fact that the respondent ESIC

                       has floated a new Amnesty Scheme, 2025 and the petitioner

                       wants to avail the same in terms of Clause A(ii)(iv) of the said

                       scheme, the present writ petition is disposed of directing the

                       petitioner to pay a further amount of Rs.2,00,000/- along with

                       the application seeking under Amnesty Scheme, 2025. On such

                       application being made, the authority shall consider the same on

                       its own merit and pass necessary orders. Till such time the

                       authority takes a final decision, the respondent Bank is directed

                       to defreeze the account of the petitioner and permit him to

                       operate the same. The authority is also directed not to take any

                       coercive steps against the petitioner till the final orders are

                       passed under the amensty scheme, 2025. Any decision taken

                       shall be communicated to the party.

                                    4. With the above direction, the present writ petition

                       stands disposed of.




                                                               (A. Abhishek Reddy , J)
Bhardwaj/-

U

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