1. In exercise of the power conferred by S.1 (5) of the Employees' State Insurance Act, 34 of 1948, authorising appropriate Governments to extend the provisions of the Act to establishments other than factories also, if such establishments were industrial, commercial, agricultural or otherwise, the State Government published a notification on 18 91974 extending the provisions of the Act to six categories of establishments, the third being "shops", with effect from 29 31975 After that when steps were taken to make the appellants comply with the provisions of the Act on the ground that their establishments were shops they resisted and approached the Employees' Insurance Court. There they did not succeed. That is why they have come up here in appeal.

2. The appellants are distributors of cinematograph films. According to them they do not purchase or sell films, but only distribute them and that on commission basis and so their establishments are not shops.

3. In the popular sense places where trade or business is carried on are also shops even if no sale of commodities takes place there. That that is the popular sense in which that word is used in this State is

clear from the