This appeal is preferred against the order of the Employees Insurance Court, Kollam, in I.C. No.38/01. The applicant before the said court had challenged the initiation of proceedings covering the applicants establishment under the Employees State Insurance Act. Now the Corporation would contend that list of ten employees were furnished by the applicant himself to the Insurance Inspector duly authenticated with the particulars of their address. Further the use of LPG for cooking amounts to use of power for manufacturing process. The EI court held against the Corporation and also observed that "however the applicant has admitted use of cooking gas for the purpose of preparation and sale of food items in the establishment. But it is not legally established by citing decision of any court that use of cooking gas alone would amount to manufacturing process in order to attract the establishment as a factory under the Act." So it was for want of decision by a High court or the Apex court that the EI court held that use of cooking gas would not amount to manufacturing process.

2. Now the question to be considered has been precisely answered by the learned Judge of the Karnataka