https://www.taxtmi.com/caselaws?id=283973 Coverage under the Employees' State Insurance Act, 1948 turns on whether contributions are payable under the statutory scheme, not on actual registration or prior payment before an accident. The text explains that the obligation to contribute arises when the Act applies to the establishment, and the Rules and Regulations, including the provisions dealing with accidents before the first benefit period, preserve insurance cover despite absence of registration at the time of death. On that basis, an employee who suffered an employment injury and died before registration was treated as an insured person, and Section 53 excluded proceedings under the Workmen's Compensation Act, 1923. en-us Fri, 20 Dec 2002 00:00:00 +0530 Tue, 22 Oct 2019 17:28:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283973 Coverage under the Employees' State Insurance Act, 1948 turns on whether contributions are payable under the statutory scheme, not on actual registration or prior payment before an accident. The text explains that the obligation to contribute arises when the Act applies to the establishment, and the Rules and Regulations, including the provisions dealing with accidents before the first benefit period, preserve insurance cover despite absence of registration at the time of death. On that basis, an employee who suffered an employment injury and died before registration was treated as an insured person, and Section 53 excluded proceedings under the Workmen's Compensation Act, 1923. Case-Laws Indian Laws Fri, 20 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283973