EMPLOYEES STATE INSURANCE CORPN. HYDERABAD Vs. THE TAMIL NADU HANDLOOM WEAVERS CO.OP. SOCIETY LTD. VIJAYAWADA

JUDGEMENT

(1.) This appeal is filed by the Employees' State Insurance Corporation under Sec. 82(2) of the Employees' State Insurance Act, 1948 against the order of the Employees' Insurance Court, Hyderabad in E.I. Case No.12 of 1981 dated 31.12.1981.

(2.) The short question that arises for consideration is whether the Employees' State Insurance Act is applicable to the Regional and Sales Offices of the Tamil Nadu Handloom Wavers' Co-op. Society Limited, Vijayawada and the levy of contribution is legal.

(3.) The Tamil Nadu Handloom Wavers' Co-operative Society Limited has its Head Office at Madras and a Regional Office at Vijayawada. It has several branches in the State of Andhra Pradesh. 55 employees are working in the various branches and sales Emporiums. According to the Society, the Regional Office does purely administrative work. They do not do any business of sale and hence the notice issued by the Corporation stating that the Act is applicable is untenable.