Order : 1. Heard learned counsel for the parties. 2. The writ petitioners in both the cases, have made a prayer for granting them the benefit of regularization of service taking into account that they have been regularly and continuously working under the Respondent-Corporation at various projects on daily wage basis for the last several years. 3. The matter was heard on previous occasion and by order dated 27th November, 2013, learned counsel for the Respondent-Corporation was directed to file an affidavit indicating the financial status of the Corporation. 4. In the affidavit filed thereafter by Respondent-Corporation on 3rd January, 2014, the respondents have brought on record the profit and loss account (unaudited) of the Corporation for the last 3 financial years (2010-11 to 2012-13). It has been stated that from perusal of the profit and loss account of the Corporation, it would be evident that the financial position of the Corporation has declined from Rs. 2782 lakhs to Rs. 229 lakhs in the preceding periods. The profit and loss account of the aforesaid periods reflects the status of 11 mining projects and 12th project is of coal trading under the New Coal Distribution Policy, 2007 formulated by the Ministry of Coal, Government of India. It is further stated that out of the various mining units of the Corporation shown in the Chart at Annexure-F, 3 out of 11 mining units are operational as on date. Most of the Units of the Corporation are non-operational and the establishment expenses of the Corporation are being compensated from the interest earned from the fixed deposit account of the Corporation. 5. Learned counsel for the petitioners has, in support of prayer made in the writ petitions, also referred to a judgment passed by learned Single Bench of this Court passed in C.W.J.C no. 2035 of 1994 (R) dated 13th August, 2002 and also a judgment passed in Letters Patent Appeal no. 150 of 2003 dated 12th December, 2008. As per the judgments passed, it is submitted that the present petitioners also deserve to be regularized as certain other persons, who have also been working in the Organization, have also been regularized by the Respondent-Corporation. 6. 150 of 2003 dated 12th December, 2008. As per the judgments passed, it is submitted that the present petitioners also deserve to be regularized as certain other persons, who have also been working in the Organization, have also been regularized by the Respondent-Corporation. 6. As per supplementary affidavit filed by the respondent on 13th November, 2013, the Board of Directors of the Corporation in its 24th meeting on 11th August, 2010, deliberated on the issue relating to wages of daily rated workers vide Agenda Item no. 24/2011. It was resolved to fix the pay of daily rated workers working under the Respondent-Corporation in the minimum of basic of IVth Grade employees after adding all other allowances, as is applicable to IVth Grade employees with immediate effect. An office order was issued thereafter on 20th September, 2010, giving effect to the said resolution of the Board and is also enclosed to the said affidavit. It was stated by the respondents that in the absence of any scheme, regularization of these petitioners cannot be done. 7. Learned counsel for the petitioners, in response, has submitted once again that the respondents have regularized several persons in Class-IV category in terms of order passed in L.P.A No. 150 of 2003 dated 12th December, 2008 vide Memo no. 1312 dated 21st July, 2012. Further two persons have been regularized in terms of order passed in L.P.A. No. 278 of 2011 dated 1st May, 2012. The petitioners are performing the same task as that of the regularized employees, they are also being transferred from one place to another. According to the petitioners, though a decision has been taken by the Board of Directors to pay the minimum basic pay of 4th Grade scale with other allowances to these petitioners, but certain benefits of annual increment, earned leave, medical leave etc. are not being granted to them . It is submitted that if the other persons serving in the Corporation for long have been regularized sometime earlier these petitioners also deserve to be regularized. 8. I have heard learned counsel for the parties and considered the relevant materials on record and the submission made as indicated hereinabove. are not being granted to them . It is submitted that if the other persons serving in the Corporation for long have been regularized sometime earlier these petitioners also deserve to be regularized. 8. I have heard learned counsel for the parties and considered the relevant materials on record and the submission made as indicated hereinabove. The petitioners though claim to have been serving in the Corporation for several years, but it appears that at no point of time earlier, any decision was taken by the Governing Body of the Corporation in respect of these petitioners to regularize them. It has been stated that certain persons have been regularized pursuant to the direction passed in one or other letters patent appeal. However, it further appears from supplementary counter affidavit filed by the respondents on 3rd January, 2014 that financial position of the Corporation is on declining trend as per the profit and loss account for the last 3 years i.e. 201011 to 201213. In fact, financial status of the Corporation has declined from Rs. 2782 lakhs to Rs. 229 lakhs on the preceding 3 years. Still it appears that these petitioners have been working for long in the services of the Corporation and therefore the Board of Governors has taken a decision to pay minimum of the basic of 4th Grade employee plus allowances to these petitioners. 9. At this stage, however, considering the declining trend of financial status of the Corporation, it does not seem appropriate to direct the Respondent-Corporation to undertake an exercise of regularization of employee in its regular roll to add to the existing financial burden. It is ultimately the employer, who has to bear the burden of the establishment expenses relating to its employee as well as other expenditure on that account. Therefore, keeping into regard the aforesaid financial position of the Corporation, this court is not inclined to direct the respondent to take a decision in respect of the regularization of the petitioners for the present. While parting, it is observed that if the financial status of the Corporation improves in near future, they may take a decision in accordance with law in respect of claim of regularization. 10. Accordingly, these writ petitions stand disposed of. Petition disposed of.