JUDGMENT :

Varghese Kalliath, J.—This appeal arises from Insurance Case No. 232/82. Petitioner in the case who is the appellant herein is Spencer and Company, Fort Cochin Branch, Ernakulam. Respondent herein who was the respondent before the Employees' Insurance Court is the Regional Director, E.S.I. Corporation, Trichur. By the judgment impugned in this appeal, the Employees' Insurance Court, Alleppey found that the appellant - Spencer and Company Ltd. Fort Cochin Branch is an establishment wherein the provisions of the Employees State Insurance Act, 1948, for short the Act, read with the notification issued by the Government of Kerala u/s 1(5) of the Act are appalicable. The appellant contends that the provisions of the Act read along with the notification issued by the Government of Kerala u/s 1(5) of the Act are not applicable to the appellant. Hence the appeal. The short facts are these :-

2. Spencer & Company is a company registered under the Companies Act. Its Head Office is at Madras. It has got various branches at different places in different States. In Kerala, there are three branches, one at Ernakulam, the other at Trivan-drum and the third at Fort Cochin - the appellant