effecting closure of the industrial undertaking has not been questioned. In fact, even the learned Single Judge had made observations to the effect that the closure may be affected. Having regard to the fact that rights of the workmen flow from the provisions of the Industrial Disputes Act, a writ court could not have issued any other direction. One of the questions which had arisen for consideration before the Division Bench was as to whether the order of the State Government dated 24.10.1991 subsists. For considering the said question, it was not necessary for the High Court to ascertain the view point of the State. In the year 1991, a decision was taken not to close down the undertaking of the company. The 1991 decision was modified by a subsequent order that the undertakings also as that of the company are merging with each other. No order of merger has been passed. No decision by a competent authority under the Companies Act had been taken. Indisputably, the appellant and the company have not merged. In absence of any valid order of merger of two different entities, evidently the relationship of employer and employee between the respondents and the said company, as had been obtaining, continued. Furthermore, as soon as the closure of an undertaking became effective, it is trite that the said relationship ceased to exist.