ORDER :

1. This Special Leave Petition is against a judgment and order dated 8th October 2020 passed by the High Court of Judicature at Madras, dismissing the appeal being C.M.A. No.1527 filed by the Employees State Insurance Corporation, hereinafter referred to as the ‘Petitioner Corporation’, under Section 82(2) of the Employees State Insurance Act, and affirming the order dated 31st July 2020 passed by the Employees State Insurance Court, Coimbatore allowing E.S.I.O.P No. 1/2016 filed by the Respondent Company under Section 5 of the Employee State Insurance Act, 1948 (for short, ‘ESI Act’).

2. The Respondent Company manufactures different kinds of agricultural pumps and other products and has ten branches in Coimbatore, Tamil Nadu. The ESI Act is applicable to the factories and establishments of the Respondent Company, and the employees of the Respondent Company are required to be insured in the manner provided by the ESI Act.

3. The Respondent Company is liable to pay Employees’ State Insurance Contribution in respect of its employees, as provided in Section 39 of the ESI Act. Section 44 of the ESI Act requires the Respondent Company to maintain a register, containing particulars