JUDGMENT

The order passed by the Employees' Insurance Court, Kozhikode on E.I.C.No.29 of 2003 dated 19.1.2010 is under challenge in this appeal. The Regional Director of the Employees' State Insurance Corporation (“the Corporation” for short) and two other officers of the Corporation are the appellants.

2. The respondent instituted the proceeding referred to above for a declaration that he is not the employer of Taj Timber and Saw Mills after 1.8.1993 and that he is not liable to pay contributions in respect of the employees of the said establishment under the Employees' State Insurance Act, 1948 (“the Act” for short). The case of the respondent before the Insurance Court was that his father, late C.P.Assoo, owned the establishment referred to above and on his death, on 11.7.1990, the establishment devolved on him and the other legal representatives of his father. According to him, for a short period thereafter, from 1.8.1993 to 11.9.1994, the establishment was leased out to one Sri.A.Haridasan and there was no operation of the establishment after the expiry of the said lease period. It is the further case of the respondent that on 4.10.1997, the establishment was again leased out t