Perry Ice Cream Factory, (M/s.) vs. Employee’s State Insurance Corporation

Employee’s State Insurance Act, 1948–Secs. 45-A & 75–Plea of appellant that his factory is seasonal–He produced the register of attendance which was pertaining the period from January to December–Nothing on record to show that the factory was running for less than seven months–Further, the plea was not raised before the authorities below–Negated.