The one proprietor Mr. X is having the two different kind of proprietary concerns. One firm name "A" is registered under ESI,the employees limit is above 20 and the activity is carried on without the power aid. The 2nd firm name "B" is manufacturing unit, having 9 employees and activity carried on with the aid of power is not registered under ESI.
Now,the proprietor want the letter for esi exemption certified letter from CA for Firm B.
Please tell me on what ground the CA Can give the certified letter to the proprietor Mr. X.