D. M. PATNAIK, J.

( 1 ) ORIENTAL Insurance co. Ltd. being aggrieved by the award of rs. 1,68,000 passed by the learned Commissioner for Workmen's Compensation for the death of one Sanjib Das has approached this court in appeal.

( 2 ) THE legal heirs of deceased Sanjib das filed the claim case before the Commissioner claiming that deceased Sanjib das was working as a helper under the opposite party No. 1 in his truck bearing registration No. OR-01-2492 which met with an accident on 18. 2. 1996 at 2. 30 p. m. resulting in death of the deceased. With regard to the monthly income of the deceased, it was claimed as Rs. 1,500. In the objection to the said claim petition, opposite party No. 1, the owner of the vehicle, admitted the income of the deceased helper as claimed; whereas opposite party No. 2, the insurance company, resisted the claim on various grounds and denied that the deceased was earning Rs. 1,500 per month. The insurance of the vehicle in question was admitted.

( 3 ) THE Commissioner framed the following issues: (1) Whether the deceased was a workman as defined under the provisions of workmen's Compensation Act, 1923? (2) Did the accident take place arising out of and i