1. The opposite party in W.C. Case No. 115/82 on the file of the Commissioner for Workmens Compensation, Salem, is the appellant in the Civil Miscellaneous Appeal. The application before the lower Court was made by the second respondent herein claiming compensation in a sum of Rs. 18,000/- for the death of her husband one Sengoda Moopan in an accident arising out of and in the course of his employment under the appellant herein on 4-9-1982.

2. Her case was as follows:

Her husband was employed by the appellant herein for tapping toddy from the coco palm trees in the coco palm grove owned by one Ramasamy, son of Kandasamy Gounder. The coco palm grove was leased by the said Ramasamy to the appellant for tapping of toddy for the purpose of his toddy shop, in which Sengoda Moopan was employed with other workmen. She was a dependant of the deceased being his wife. He was earning Rs. 250/- as monthly wages.

3. The appellant opposed the claim and contended as follows:

He did not engage Sengoda Moopan for any work and there was no master and servant relationship between the deceased and appellant. He was not a workman under 2(s) of the Workmens Compensation Act (hereinafter referre