Heard Mr. S. Dey, learned counsel for the appellant and Mr. SK Borkotoky, learned counsel for the respondent.

2. This appeal u/s 82 of the Employees’ State Insurance Act, 1948 (hereinafter referred to as ‘said Act’) is against the order dated 26.6.06 passed by the Employees Insurance Court, Guwahati in E.S.I. Case No. 1/03. By the said order, the application filed by the respondent herein u/s 75 of the said Act read with Rule 13 of the Assam State Employees’ Insurance Rules, 1959, was allowed.

3. This Court admitted the appeal for hearing by the order dated 19.11.07 on the following substantial question of law:

“Whether M/s Sahara India Limited is covered by the provisions of Employees State Insurance Act, 1948 though it is a non-banking financial institution?”

4. The learned counsel for the appellant has submitted that the respondent herein was allotted Code No.43-3457-101 by the appellant and on 23.3.2000, the appellant conducted a preliminary inspection where it was recorded that there are six branch offices of the respondent within the area covered by the Guwahati Municipal Corporation including the zonal office wherein about 60-70 workers were found working with