JUDGMENT :

A. Pasayat, J. - This appeal has been preferred by the Steel Authority of India Ltd., Rourkela Steel Plant (hereinafter referred to as the 'employer') u/s 30 of the Workmen's Compensation Act, 1923 (in short, the 'Act') challenging the order passed by the Asst. Labour Commissioner and Commissioner for Workmen's Compensation, Rourkela (in short, the 'Commissioner') in W.C. Case No. 5 of 1991.

2. Background facts as portrayed for parties sans unnecessary details are as follows :

One, Basu Charan Mohanty (hereinafter referred to as the 'deceased') was an employee of the employer, when he lost his life in an accident on April 21, 1990. The accident took place near Fertilizer English Medium School. The deceased was taken to the Fertilizer Hospital at about 8 a.m.. He was given first aid treatment in the said hospital, and later on was removed to the Ispat General Hospital where he breathed his last at 2.50 p.m.. The deceased had been allotted a quarter in Sector-8, bearing No. D/45 and on the date of accident had gone to attend duty in 'C' shift. He was constructing a house at Balijodi and was on his way to the said house, after duty hours. A memorandum of settlement (hereinafte