Bibek Chaudhuri, J. - (1.) The order dated 2nd March, 2017 passed by the learned Judge Employees' Insurance Court, West Bengal, Calcutta in Tender Case No.103 of 2016 is impugned in the instant revision at the instance of the applicant of the aforesaid Tender Case.
(2.) The case of the petitioner in brief is that the petitioner No.1, Gayatri Chetna Kendra is an association running temple and other spiritual and social services. The basic object of petitioner No.1- Association is to provide and perform various religious and spiritual activities. The basic services that have proposed to be rendered by the said Association are listed below:- a. "Chanting of Gayatri Mantra regularly b. Establishment of Gayatri mandir and Sadhana Kendra by contributing from their own c. Self-transformation of Spiritual practice, Meditation etc. d. Educating family members, children etc. About Moral Value Education, e. Spreading the message to family members about the Women Empowerment, f. Enforcing to the Family members, Friends and Acquaintances to eradicate bad and evil habits, g. Spreading knowledge towards saving the society from environment embalance about Pollution, Social Education etc.
(3.) According to the petitioner the aforesaid services are rendered with the help of the members of the Association and other participants who are voluntarily willing to contribute their service without any remuneration. The beneficiaries also receive the services without any fees or subscription. The service providers of the Association are not employees and they are not paid any wages or salaries by the Association. However, petitioner No.1 Association has been wrongly covered as an establishment under the Employees' State Insurance Act, 1948 (hereafter described as the Said Act). The Social Security Officer under the said Act inspected the temple run by the Association and submitted a preliminary inspection report dated 29th November, 2016 stating, inter alia, that the temple has engaged 24 employees for wages. The petitioners received the said report at the time of personal hearing on 24th January, 2016. It was contended that the petitioner No.1 Association cannot be counted as covered under the provision of the said Act but the hearing officer passed an order dated 29th February, 2016 extending the coverage with effect from 4th November, 2017 and assessment was proposed with effect from May 2010 to 4th November, 2017. It is further pleaded by the petitioners that the assessing officer has wrongly relied upon the notification dated 28th August, 2006 in respect of applicability of ESI to all Private educational Institutions, Medical or Legal Management etc. On receipt of the said order, the petitioners preferred an appeal under Section 45AA of the said Act on 25th April, 2016. The said appeal, however was rejected vide order dated 20th September, 2016 directing the petitioners to deposit ESI contribution within 15 days from the date of order. The said order was challenged before the Employee' Insurance Court by the petitioners by filing Tender Case No.103 of 2016.;