V. KANAGARAJ, J.

( 1 ) THE respondent before us had fifed a petition before the Employees State Insurance Court (in short, Insurance Court) seeking a declaration that the respondent company do not fall within the purview of the Employees State Insurance Act, 1948 (hereinafter referred to as the Act), and that the order of the appellant under Section 45A of the Act, dated October 27, 1982, cannot be enforced.

( 2 ) THE respondent-company is engaged in the preparation of bakery products. After

issuing notice to the respondent-company, the appellant had made an assessment under Section 45-A of the Act, on the basis of the verification made by the Inspector of the Department. The contention of the respondent-company before the Insurance Court was that the order, dated October 27, 1982, is illegal and unenforceable against the company. The appellant contended that for the period from March 31, 1968 to January 31, 1981, the sales offices are also covered under the Act and the respondent was required to pay the contribution in respect of such sales offices. The respondent-company was given full opportunity before passing the said order. It is significant to note that the appell