( 1 ) THE question for consideration in this appeal is whether the appellant M/s. M. M. Suri and Associates Pvt. Ltd. is a "factory" within the meaning of section 2 (12) of the Employees State Insurnance (Amendment) Act, 1975 (hereinafter called the Act ).

( 2 ) THE facts fall into a short compass. Having been asked by the Employees State Insurance Corporation by its letter of July 26, 1990 to submit Form No. 0. 1, the appellant company took the stand that it was not a "shop" and as such not covered by the above-referred Notification and that, in any case, the number of its employees being less than 20, the provisions of the Act could not be extended to it. However, since the Corporation remained unmoved, the appellant company filed a petition under section 75 of the Act.

( 3 ) THE learned Senior Civil Judge, before whom the petition came up for disposal, held that as the Company was dealing in retail sale of services, it was a "shop" and that as admittedly 24 persons were employed, section 2 (12) was attracted notwithstanding the fact that out of the said employees 13 were drawing more wages than the prescribed limit and thus were not "employees" within the meanin