TIRATH S. THAKUR, J.

( 1 ) THE short question that falls for consideration in this appeal under section 82 of the Employees' State Insurance Act, 1948, is whether the appellant-Bangalore Turf Club Limited is a factory within the meaning of Section 2 (12) of the Act or a shop within the meaning of notification dated 5-1-1985 issued under Section 1 (5) thereof. The question arises in the backdrop of the following facts:

( 2 ) THE respondent-Regional Director of the ESI Corporation by an order dated 13-10-1988 passed under Section 45-A of the Employees' state Insurance Act, 1948, ['esi Act' for short] called upon appellant-club to register its employees, submit the prescribed returns and pay esi contribution in terms of the Act and the regulations framed thereunder. The order proceeded on the premise that the appellant-company had been established to carry on the business of a race club and providing various amenities to public as well as to the members of the club. From the audited balance-sheet, profit and loss statement and the annual report of the appellant-company, the Regional Director concluded that the company was carrying on a commercial activity with the motive of making prof

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