https://www.taxtmi.com/caselaws?id=200560 Under the Employees' State Insurance Act, the inclusive definition of "employee" extends to persons engaged by contractors on the premises where their work is connected with, incidental to, or ancillary to the establishment's purpose. On that reasoning, canteen and cycle stand workers in a cinema theatre were treated as employees, and the theatre owners were liable as principal employers. The Court also held that where contribution was assessed ad hoc without hearing because no returns were filed, fairness required a fresh hearing on request to test any error in the quantum assessment. en-us Wed, 09 Aug 1978 00:00:00 +0530 Fri, 16 Aug 2024 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200560 Under the Employees' State Insurance Act, the inclusive definition of "employee" extends to persons engaged by contractors on the premises where their work is connected with, incidental to, or ancillary to the establishment's purpose. On that reasoning, canteen and cycle stand workers in a cinema theatre were treated as employees, and the theatre owners were liable as principal employers. The Court also held that where contribution was assessed ad hoc without hearing because no returns were filed, fairness required a fresh hearing on request to test any error in the quantum assessment. Case-Laws Indian Laws Wed, 09 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200560