( 1 ) THE vires of sub-section (5) of Section 1 of the Employees stale Insurance Act, 1948 (hereinafter called and referred to for the sake of brevity as "the said Act") is in question in this writ petition.

( 2 ) THE writ petitioner herein has also questioned an order dated 26th/28th December 2001 issued by the Regional Director of the employees Stale Insurance Corporation whereby and whereunder its establishment was held to be covered under the provisions of the said Act as also a notice dated 30th January 2002 in terms whereof the petitioner has been directed to deposit a sum of Rs. 11,61,875. 00. FACTS

( 3 ) THE petitioner is a company incorporated under the companies Act. It carries on business as a construction contractor.

( 4 ) ACCORDING to the petitioner, as neither at its registered office nor at construction sites any manufacturing activity is carried out, it does not come within the expression "factory" as occurring in Section 2 (12) of the Act. It allegedly has employed less than 20 persons in its office. It has been contended that the office of the company is not a "shop" inasmuch as there does not exist any go-down nor any stock is stored therein far less an