This Civil Miscellaneous Appeal is against the Order of the Court of the Employees’ Insurance, Coimbatore, in Proceedings No. 1 of 1956 on the file of that Court. The respondent in this appeal took out an application on 21st June, 1956, under section 77, read with section 75 of the Employees’ State Insurance Act, 1948, praying for a declaration that the appellant, Pakshiraja Studios, Coimbatore, is a factory and that the opposite party, namely, the appellant before me, was liable to pay the employer’s special contribution and the employees’ contribution in respect of all the employees employed, and to direct him to pay the same to the corporation.

The application was heard by the learned Judge, S. Ganapatia Pillai, presiding over the Court of the Employees’ Insurance, Coimbatore, and after considering both the oral and documentary evidence in the case, the learned Judge came to the conclusion that the respondent was entitled to a declaration in terms of clause (a) of paragraph 12 of the petition and issued an order directing the appellant to pay the contribution both in respect of employers’ special contribution and employees’ contribution as indicated in Exhibit B-12. He al