JUDGMENT

Rajendra Babu, J.-The appellant is a partnership firm engaged in the retail sale of Godrej Steel Furniture, Usha Fans and similar items having its administrate office at Rajamundry. There is also a sales office at Rajamundry. The appellant has separate units at Kakinada, Visakhapatnam, Vizianagaram, Srikakulam, Khammam and Warrangal.

2. The Government of Andhra Pradesh extended the application of the provisions of the Employees State Insurance Act, 1948 [hereinafter referred to as the Act ] to different classes of establishments, including shop . By a communication sent on 19.11.1982 the Corporation asked the appellant to furnish the details of its branch offices together with the number of employees working therein as the appellant is covered by the Act pursuant to the notification dated 2.3.1978 issued by the Government of Andhra Pradesh. The appellant contended that in none of these outlets there are employees exceeding 10 and each of these outlets is a separate unit and they cannot be clubbed together. Further the sales offices situated in different districts are not covered under the Act and the administrative office is not a shop for the purpose of the Act as no s