JUDGMENT : J.N. Sarma, J.—The impugned judgment shall stand quashed in view of the decision of the Apex Court in Municipal Committee, Abohar Vs. Regional Commissioner, E.S.I. Corpn. and Another, (1996) 7 SCC 488 wherein the Supreme Court pointed out that the employees of a statutory Corporation are governed by the rules made under the Act and in some cases the benefits of health schemes have been extended and if they are provided with the health scheme and are also eligible to medical facilities and reimbursement of the amount spent by the employees, such employees cannot be covered by the Employees' State Insurance Scheme and the Supreme Court pointed out that coverage of employees under the Act is per se illegal as the benefits which they received from the Statutory Corporation will be much more beneficial than the benefits which can be given by E.S.I. Corporation. In view of that matter, the impugned judgment stands quashed and the matter now shall go back to find out whether the contention of the Corporation that they have better benefits to the employees is correct or not. If it is found that the Corporation gave better benefits in terms of medical facilities and reimbursement, the question they being covered under the E.S.I. Act shall not arise. 2. Heard Mr. L.P. Sharma, learned Counsel for appellant and Mr B.R. Dey, learned Counsel for respondent.