MOOL CHAND GARG,J

1. The issues involved in this appeal filed by the appellant under Section 82(2) of the Employees' State Insurance Act, 1948 (hereinafter referred to as „the Act') against judgment and order dated 11.08.2005 passed by the ESI Court dismissing the petition bearing No.39/1999 under Section 75 of the Act are:

i. Whether the establishment of the appellant, which is admittedly only a guesthouse/lodging house without any kitchen, is coverable under the ESI Act even if it has only 11 employees?

ii. Whether the use of refrigerator with the aid of power in the establishment of the appellant amounts to manufacturing process rendering the establishment coverable under the Act?

iii. Whether the learned ESI Court was right in ignoring the judgment of the Madras High Court cited as 1956 Mad 600 which clearly says that the mere use of refrigerator with power does not amount to a manufacturing process?

iv. Whether the letter obtained by the Inspector of the ESIC from the Manager of the establishment with a request to cover the establishment under the ESI Act is sufficient for coverage even when the establishment is not legally coverable under the Act?

2. Before the ESI C