P.N. Ravindran, J.

1. The Regional Director, Employees State Insurance Corporation, Thrissur and two other officers of the Employees State Insurance Corporation (herein after referred to as "the Corporation" for short) have filed this appeal canvassing the correctness of the order dated 24.3.2009 passed by the Employees Insurance Court, Kozhikkode in E.I.C.No.52 of 1999. By the said order, the Employees Insurance Court held that the respondent is not liable to pay any amount towards contribution for the period from 1.1.1997 to 31.12.1997 pursuant to Ext.P1 series demand notices issued by the Corporation. The brief facts of the case are as follows:

2. The Indian Coffee Workers Co-operative Society Ltd., No.4317, Kannur, the respondent herein, is a co-operative society registered under the Kerala Co-operative Societies Act, 1969. It was formed for rehabilitation of retrenched workers of the Coffee Board and is engaged in the business of running restaurants under the name and style Indian Coffee House at different centers in various districts. All the employees of the Indian Coffee Workers Co-operative Society Ltd., are its members and the establishments run by the said socie