1. The instant appeal by special leave is directed against the impugned order dated 25th October, 2021 passed by the High Court of Judicature at Allahabad in Writ (C) No. 14971 of 2009 whereby the writ petition filed by respondent No. 1-Nagar Nigam, Allahabad was allowed.

2. The learned Single Judge of the High Court vide impugned order held that the employees of respondent-Nagar Nigam are not covered under the Employees’ State Insurance Act, 1948 (hereinafter being referred to as the ‘Act of 1948’) and as a consequence thereof, the notice dated 3rd February, 2009(hereinafter being referred to as ‘recovery notice’) issued by the Authorised Officer of the appellant-Corporation was quashed and amount already realized was directed to be refunded to the respondent-Nagar Nigam (subsequently designated as the Municipal Corporation) within three months.

3. The appellant-Corporation herein has preferred the instant appeal with a pertinent plea that the respondent-Nagar Nigam operates a Central Workshop (hereinafter ‘the workshop’), where activities of repairing and maintaining different types of vehicles are carried out. As per the appellant-Corporation, the workshop is covered by the defini