JUDGMENT 1. Whether the W.C. Commissioner is justified in holding that the death of Aahwathappa, the loader in the tractor-trailer was in the course is the course and out of employment? 2. The decreased was employed as loader in the tractor-trailer meant for transporting the sand. At the night when the loading was to take place the driver of the tractor-trader drove the vehicle negligently and hit against the hillock, the debark falling on the deceased. The deceased was trapped in the mud load and died of asphyxia. 3. The proviso to Section 147 of Motor Vehicles Act reads thus: Provided that a policy shall not be required- (i) to cover liability in respect of the death, arising out of an in the course of his employment, of the employee of a person insured by the policy or in respect of bodily injury sustained by such an employee arising out of and in the course of his employment other than a liability arising under the Workmen's Compensation Act, 1923 (8 of 1923), in respect of the death of or bodily injury to, any such employee- (a) engaged in driving the vehicle, or (b) if it is a public service vehicle, engaged as a conductor of froe vehicle or in examining tickets on the vehicle, or (c) if it is a goods carriage, being carried in the vehicle, or (ii) to cover any contractual liability. With reference to the proviso, the counsel for the appellant strenuously argued that the liability under the Workmen's Compensation would arise when the employee "being carried in the vehicle. 4. It is submitted that the phrase "being carried" would mean only that when the workmen travelling in the goods vehicle suffers an accident, then only the Insurer would he liable to pay compensation. In the context of facts, it is argued that the workman was not travelling in the tractor-trailer and he was harvesting the sand tank bed area for the purpose of loading. Therefore, the deceased workman may be third party within the meaning of Section 147 of M.V. Act, but not a workman "being carried in the vehicle" to cover the risk under the W.C. Policy. 5. The learned Counsel for the appellant relied on the decisions in the case of British India General Insurance Co. Therefore, the deceased workman may be third party within the meaning of Section 147 of M.V. Act, but not a workman "being carried in the vehicle" to cover the risk under the W.C. Policy. 5. The learned Counsel for the appellant relied on the decisions in the case of British India General Insurance Co. Limited v. Sabanna reported in 1967 ACJ Bom 165 and in the case of Akuli Charan Das and Anr. Vs. Commissioner for Workmen's Compensation and Deputy Labour Commissioner and Others, II (1999) ACC 682. In the cited cases it is held that the workmen who were engaged for loading the boulders in a stone quarry are held not to be covered under the W.C. Policy. 6. On deep scrutiny of the facts in the decision cited, we find that a ratio laid down in the decision has no application in the facts of the case. In both the cited cases the workmen injured are not employed by the truck owner, They were employed by the Contractors in the quarry whose duty is to harvest the sized stones to facilitate loading by the workers engaged by the Contractor. 7. In the instant case the fact stands on a different footing. The workman was carried to the tractor-trailer for the purpose of loading the sand and was expected to travel sot the tractor-trailer for the purpose of unloading also. By notional extension, it should 'be deemed that when at the time of loading/unloading or doing any work ancillary to the purpose if any accident occurs, it is deemed to be in the course of and out of employment, The insurer is obliged to cover such risk under the proviso to Section 147. 8. The expression "being carried in the vehicle" need not be rigidly and narrowly interpreted to mean only the situation where the workman suffers the injury while traveling in the vehicle. The facts clearly disclose that during the use of vehicle the accident had occurred. In that view, the award passed by the W.C. Commissioner against the insurer sound and proper. 9. Accordingly, the appeal is dismissed. The amount in deposit shall, be transferred to the Commissioner for payment.