Siri Jagan J.

1. The common applicant in I.C Nos.28/2002 and 98/2002 before the Employees' Insurance Court (E.I. Court), Alappuzha, is the appellant in these two appeals. The I.Cs. were filed challenging the demands made by the E.S.I. Corporation, for contributions under the Employees' State Insurance Act for different wage periods. The appellant is a partnership firm consisting of two partners, who are professional architects. They possess degrees in Architecture. Other professional architects are also employed by the appellant. The Employees' State Insurance Corporation (hereinafter referred to as "the Corporation") sought to cover the establishment under the Employees' State Insurance Act (hereinafter referred to as "the Act") and demanded contributions under the Act in respect of the employees of the appellant's firm as a 'shop' as per the notification dated 18.09.1974 issued by the Government extending the application of the Act to 'shops' also. The appellant challenged the same by filing the two I.Cs., in respect of two different wage periods. The appellant contended before the E.I. Court that the appellant's establishment does not come within the meaning of "shop", in