https://www.taxtmi.com/caselaws?id=279065 Directors of a company running a factory are not automatically the principal employer or occupier under the Employees' State Insurance Act, 1948 merely because they hold office. Liability for employer's contribution lies on the statutory principal employer, and the concept of occupier requires ultimate control over the factory under the relevant factory law. The court held that personal liability cannot be fastened on directors without specific statutory support or proof that a particular director was in fact the occupier or principal employer. Recovery notices issued solely on the basis of directorship were therefore unsustainable and were quashed. en-us Thu, 17 Nov 1983 00:00:00 +0530 Sat, 02 Mar 2019 11:59:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279065 Directors of a company running a factory are not automatically the principal employer or occupier under the Employees' State Insurance Act, 1948 merely because they hold office. Liability for employer's contribution lies on the statutory principal employer, and the concept of occupier requires ultimate control over the factory under the relevant factory law. The court held that personal liability cannot be fastened on directors without specific statutory support or proof that a particular director was in fact the occupier or principal employer. Recovery notices issued solely on the basis of directorship were therefore unsustainable and were quashed. Case-Laws Indian Laws Thu, 17 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279065