( 1 ) THE Employees State Insurance Corporation has brought in challenge the order passed by the Employees Insurance court, Alleppey and as confirmed by the High court in appeal under the Employees Insurance Act, 1948.

( 2 ) THE respondent is a public limited construction company engaged in the business and the work of undertaking construction work at various places in the State of Kerala. During the period 1971 to 1982 it had undertaken construction work for building factory premises of M/s Mcdowell Company at Ghertallei. During the relevant time the Employees State Insurance Act,1948 (hereinafter referred to as "the Act") was applicable in the State of Kerala. The appellant-corporation raised the demand against the respondent- Company in connection with the contribution which should have been remitted to the Corporation both consisting of employees contribution as well as employers contribution amounting to Rs 2 lakhs and odd for the period from 1971 to 1982. This demand by the Corporation resulted in an application by the respondent-Company before the Employees Insurance court, Alleppey being IA No. 62 of 1988. The Insurance court after hearing the parties took the view that as