Judgment :- 1. This writ petition has been filed praying for a writ of mandamus, to forbear the respondents from taking coercive steps against the petitioner Mill and to recover the arrears of Employees State Insurance Contribution said to be due from the petitioner Mill. 2. It has been stated that the petitioner Mill has been incurring huge losses and therefore, reference had been made to the Board of the Industrial Finance and Reconstruction and the case has been registered, on 33. 2003, in Case No.146 of 2003. While so, the first respondent had issued various notices claiming the payment of arrears of contributions from the petitioner Mill, under the Employees State Insurance Act, 1948. 3. At this stage of the hearing of the writ petition, it is brought to the notice of this Court that the issue involved in the present writ petition is covered by a decision of a Full Bench of this Court, reported in Gowri Spinning Mills (P) Ltd., V. Assistant Provident Fund Commissioner ( 2006(5) CTC 1 ). 4. The learned counsel appearing on behalf of the petitioner had not refuted the statements made by the learned counsel appearing on behalf of the respondents. 5. Hence, the writ petition stands dismissed. No costs. Consequently, connected W.P.M.P is closed.