G.SIVARAJAN
T. M. Kuruvilla – Appellant
Versus
The Asst. Commissioner (Assessment) – Respondent
The applicant in I.C.37/96 on the file of the Employees Insurance Court, Palakkad is the appellant in this M.F.A. The appellant is the proprietor of a hotel under the name and style ‘Indian Hotel’ at Nilambur. According to the appellant, he took the building on lease (in which the hotel is situated) from Kannanari Moideenkutty as per an agreement dated 30-6-91 and started the business from 2-7-1991 after obtaining necessary licence from Nilambur Panchayat. It was averred that in that building Sri K. Muhammed Basheer was running a hotel. He closed the establishment on 15-3-1999 after terminating the services of the workers. The workers were given all the benefits admissible to them. It was averred that the business started by the appellant is neither a continuing one nor a transferred one. It was also averred that the appellant had not engaged more than the minimum number of employees so as to bring the same within the meaning of factory or establishment. It was averred that on 5-9-91 and 6-7-92 the Insurance Inspector, Ferroke had inspected the establishment and was satisfied that the establishment was not liable to be covered. It was alleged that after the lapse of 5 y
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