(1.) The opposite parties in I.C.No. 26/97 before the Employees Insurance Court, Kollam have preferred this appeal against the order of the Insurance Court dated 23.11.1999. By the impugned order, the Insurance Court held that the respondents/applicants (herein) cannot be made liable for contribution for the period from 18.9.1991 to 4.2.1997 on the ground that the establishment was under the receivership of Employees Provident Fund (E.P.F.) Authorities during the aforesaid period.
(2.) Respondents were running an establishment by name "Sreebala TVR Cine House". They filed an insurance case claiming that the establishment cannot be brought under the provisions of Employees State Insurance Act as the establishment do not have the required minimum number of employees for the purpose of coverage under the Act.
(3.) Respondents herein challenged the action of the appellants, demanding contributions in respect of the employees for the period from 1.7.1991 to 31.3.1997, which admittedly include the aforesaid period. Though the Insurance Court accepted the contentions of the appellants regarding coverage, as also the liability of the respondents to pay contributions under the Act in respect of the period from 1.7.1991 to 17.9.1991 and for the period from 4.2.1997 to31.3.1997, the Court held that liability cannot be fastened on the respondents to pay contributions for the period from 18.9.1991 to4.2,1997.