( 1 ) THIS is a Letters Patent Appeal against the judgment of the learned Single Judge by which he allowed the appeal, set aside the order of the Employees Insurance Court and remanded the matter to determine the true liability of the respondents in accordance with the provisions of law.

( 2 ) SECTION 38 of the Employees State Insurance Act (hereinafter to be called the Act) provides that all employees in factories or establishments to which this Act applies shall be insured in the manner provided by the Act. Section 39 provides for contribution to be payable under the Act in respect of employees by the employer. Section 44 provides that the principal and immediate employer shall submit to the Corporation such return in such form and containing particulars relating to persons employed by him or to any factory or establishment in respect of which is the principal or immediate employer. Where the Corporation has reason to believe that a return should have been submitted but has not been so submitted it may require any person to furnish such particulars as it may consider necessary tor enabling the Corporation. to decide whether the factory or establishment is a fact