BASANT, J.

1. This appeal under Section 30 of the Employees Compensation Act (hereinafter referred to, 'the Act') is preferred by the insurer who was the second opposite party before the Commissioner. The only substantial question of law sought to be canvassed before us is:

"whether the insurer is liable to discharge the liability under the Act of a transferee of a vehicle, the policy of insurance in respect of which is deemed to be transferred in his favour by the operation of Section 157 of the Motor Vehicles Act."

2. To the vitally relevant and crucial facts, first. There was a collision between a jeep and a car. The driver of the jeep succumbed to the injuries suffered in the accident. His dependents lodged the claim under the Act against the employer of the deceased. On the date of the accident, that employer was the owner of the jeep. The appellant is the insurer in respect of that vehicle. The registration certificate and the policy of insurance stood in the name of the transferor who had transferred the vehicle to the employer. It is not disputed that such transfer took place prior to the date of the accident.

3. The claimants contended and the Commissioner accep