1. The appellant company has been found by the Employees State Insurance Court to be a shop falling within the scope of Notification under S.1(5) of the Employees State Insurance Act, 1948. The Kerala Government issued notification dated 22-3-1975 specifying certain establishments wherein 20 or more persons are employed or were employed for wages on any day of the preceding 12 months to be covered under the Act with effect from 29-3-1975. These establishments were:
1. Hotels.
2. Restaurants
3. Shops
4. Road Motor Transport Establishments
5. Cinemas including preview theatres.
6. Newspaper establishments as defined in S.2 (d) of the Working Journalists (Conditions of Service, and Miscellaneous Provisions Act, 1945
The Darask Limited who is the appellant company here moved the Employees State Insurance Court for a declaration that it is not liable to be covered under the Act. This was so moved because of the stand taken by the Employees State Insurance Corporation that the office of the appell