1. IN this appeal under Section 82 of the Employees' State Insurance Act, 1948, against the judgment and order dated 16th May, 1979 passed by Shri P. K. Ghosh judge, employees' Insurance Court, West Bengal in Case No. 4o of 1977 under section 75 of the aforesaid Act, the only substantial question of law which has been urged and agitated before us for our consideration and decision is whether the appellant firm (M/s. Baranagar Service Station)is a 'factory' as defined in section 2 (12) of the Estates' State Insurance act (hereinafter referred to as the Act) to bring the said firm under the coverage of the Act.

2. THE Appellant firm as applicant filed the application under 'section 75 of the Act against the respondent opposite party. Employees' State insurance Corporation praying for a declaration that the applicant firm was not covered under the Act and that the firm was not liable to pay any amount under the Act to the opposite party and for permanent injunction restraining the opposite party from taking any steps for recovery of the money as demanded through certificate proceeding. The brief case of the applicant firm was that it was a petrol pump registered under the Shop