Arindam Sinha, J. - (1.) Petitioners say they are a charitable and educational society which manages Delhi Public School, Ruby Park and Delhi Public School, Durgapur. They have challenged notification dated 28th August, 2006 read with notification dated 10th February, 2011 published in Kolkata Gazette by Labour Department, Government of West Bengal whereby in exercise of powers conferred under sub-section (5) in section 1 of Employees' State Insurance Act, 1948, State, inter alia, with approval of Central Government extended provisions of the Act to, inter alia, Educational Institutions (including public, private, aided or partially aided) run by individuals, trustees, societies or other organizations.
(2.) Mr. Majumdar, learned advocate appears on behalf of petitioners and had on earlier occasions submitted, the Act at the first instance is applicable to factories. Under sub-section (5) of section 1, State Government may extend the Act or any of its provision to any other establishment or class of establishments, industrial, commercial, agricultural or otherwise. State Government has by a legislation being West Bengal Shops & Establishments Act, 1963 defined both 'establishment' and 'commercial establishment'. According to him, his clients are not covered by definition of establishment in the State Act for it to make applicable the Central Act. His further submission is, word 'otherwise' used in sub-section (5) of section 1 in the Central Act cannot include his clients since other establishment has not been defined by State Government.
(3.) He relied L.N. Gadodia & Sons v. Regional Provident Fund Commissioner reported in (2011) 13 SCC 517, paragraphs 21 and 22 to submit, in considering Employees' Provident Fund and Miscellaneous Provision Act, 1952, Supreme Court looked to definition of 'establishment' and 'commercial establishment' under Delhi Shops and Establishments Act, 1954 since therein petitioner's units were situate in Delhi. He submitted, his client's institution being situate in this State, for meaning of word 'establishment', on extension of the Insurance Act, reliance can and should be placed on West Bengal Shops & Establishments Act, 1963. He next relied on R & B Falcon(A) PTY Ltd. v. Commissioner of Income Tax reported in (2008) 12 SCC 466, to paragraphs 23 to 26 for declaration of law regarding phrase 'or otherwise' as used in law. Supreme Court said, the phrase when used as a general phrase following an enumeration of particulars, is to be commonly interpreted in a restricted sense, as referring to such other matters as are kindred to the classes before mentioned.;