XYZ is a registered partnership firm running a small readymade garment's shop at Raipur, which was registered under M.P. Shops and Establishment Act, 1958. On 12th March, 2021, establishment of the firm was inspected by

As per the Employees' State Insurance Act, 1948, manufacturing process shall have the meaning assigned to it in the Factories Act, 1948. The Manufacturing process as defined under Section 2(k)(i) of the Factories Act, 1948 means any process including making altering, repairing, ornamenting, finishing, packing, oiling, washing, cleaning, breaking up, demolishing, or otherwise treating or adapting any article or substance with a view to its use, sale, transport, delivery or disposal. Further, Section 2(12) of the Employees' State Insurance Act, 1948 defines the term factory which means any premises including the precincts thereof whereon ten or more persons are employed or were employed on any day of the preceding twelve months, and in any part of which a manufacturing process is being carried on or is ordinarily so carried on, but does not include a mine subject to the operation of the Mines Act, 1952 or a railway running shed. In the given case. 17 employees were working in the ready-made garment's shop of the firm. Alteration and ironing of ready-made garments were being carried out at the premises. Firm used to sell ready-made garments and, in this process, he also used to alter the garments and, thereafter, ironing it by using electricity. The activity of the firm XYZ brings it within the definition of manufacturing process under Section 2(k)(i) of the Factories Act, 1948 and Section 2(12) of the E.S.I. Act, 1948 also brings the firm within the purview of the definition of "factory".