JUDGMENT

Rajendra Babu, J.-The appellant before us provides under a roof, the services of several different professionals like Engineers, Architects, Financial Consultants and Management Consultants, guidance and advice to other companies, corporations, boards and even local authorities on how best to manage their business for optimum utilization of plant, machinery and other infrastructure. The appellant is registered as "a commercial establishment" under the provisions of the Bombay Shops and Commercial Establishments Act. An application was filed by the applicant under Section 75 of the Employees State Insurance Act, 1948 [hereinafter referred to as the Act ] before the ESI Court, Pune for a declaration that the provisions of the said Act would not be applicable to the appellant, pursuant to a letter sent by the respondent stating that it was covered under the provisions of the Act w.e.f. 31.7.76. From that letter it was assumed that it was a shop for purposes of the applicability of the Act. The appellant started remitting contribution in respect of its employees as per the provisions of the Act. It was contended before the E.S.I. Court that the appellant has not carried o