This is an appeal against an order of the Employees Insurance Court, Bombay. It appears that the issues in the matter were tried in three stages and there are three orders dated February 28, 1961, March 15,1962 and July 6, 1964. By the final order the appellants were ordered to pay a sum of Rs.2,293.76 as their contribution under section 39 of the Employees Siale Insurance Act, 1948 (hereinafter for the sake of brevity referred to as "the said Act") with interest from the date of judgment and Rs. 50 as costs. Under section 82 of the said Act an appeal lies to the High Court from an order of an Employees Insurance Court constituted under section 74 of the said Act, if it involves substantial question of law.

2. The appellants carryon the business of bakers. They are registered as a factory under the Factories Act, 191-8. By a letter dated October 22, 1959 the Employees State Insurance Corporation constituted under the said Act (hereinafter referred-to as "the Corporation") called upon the appellants to pay a contribution in respect of their employees under section 39 of the said Act from the year 1954 onwards. On November 12, 1959 the appellants replied repudiating the clai