K. P. SIVASUBRAMANIAM, J.

This appeal is directed against the order of the learned I Additional City Civil Judge, Madras in E.S.I. O.P. No. 133 of 1988. The petitioner before the E.S.I. Court is the appellant in the above appeal.

As against the order passed under Section 45 of the Employees' State Insurance Act, 1948 (hereinafter called as 'the Act') by the Assistant Regional Director, O.P. 133 of 1988 came to be filed by the appellant. According to the appellant they are carrying on business of sales, service and repairs of fountain pens, employing 16 employees. It also employs salesman in all the above three show rooms and they are paid wages as per the scales prescribed. One month's salary is paid as bonus at the time of Pongal. In order to motivate the individual salesmen to optimise the sales, the petitioner pays to them an annual commission on the sales effected by them during the period of April 1 of every year to March 31 of the following year. After the completion of the year, sales effected by each salesman is worked out and the commission is credited to the individual salesman. When the salesmen wishes to draw money from his sales commission account, he draws a