The petitioner approaches this Court aggrieved by revenue recovery proceedings for recovery of contributions payable under Toddy Workers Welfare Fund Act, 1969 (the Act for short) in respect of employees of shop Nos.5 and 6 of Thalasserry Range on the ground that since he was not the licensee of the said shops, he has no liability to pay contributions under the Act.

2. Admittedly, additional respondents 3 to 5 were the licensees. Although, the petitioner would not admit the same fully, it is pretty much in evidence that the petitioner was associated with the running of the shops, though not as licensee.

3. The 2nd respondent initiated proceedings for determining the contributions payable in respect of the employees of the shop as per Ext.P-1 pre-assessment notice against the petitioner as well as respondents 3 to 5. The same ended in Ext.P-4 order by which the petitioner and respondents 3 to 5 were held to be jointly and severally liable to pay contributions demanded therein. Petitioner’s appeal before the Government was dismissed by Ext.P-7 order, in which while dismissing the appeal, the Government held that the petitioner was running the shop and the employees were dir