https://www.taxtmi.com/caselaws?id=287293 A Managing Director is covered as an "employee" under the Employees' State Insurance Act, 1948 only where the company establishes a contract of employment and the requisite employer-employee relationship. The court noted that a Managing Director may, in some cases, hold a dual capacity as both agent and employee, but that depends on the appointment terms, articles of association, or a separate employment contract. In the absence of such material, a mere reference in an inspection report was insufficient. On the facts found, the remuneration paid to the Managing Director was not wages within the statutory definition and was not liable to ESI contribution. en-us Wed, 29 Jan 1997 00:00:00 +0530 Tue, 07 Apr 2020 12:09:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287293 A Managing Director is covered as an "employee" under the Employees' State Insurance Act, 1948 only where the company establishes a contract of employment and the requisite employer-employee relationship. The court noted that a Managing Director may, in some cases, hold a dual capacity as both agent and employee, but that depends on the appointment terms, articles of association, or a separate employment contract. In the absence of such material, a mere reference in an inspection report was insufficient. On the facts found, the remuneration paid to the Managing Director was not wages within the statutory definition and was not liable to ESI contribution. Case-Laws Indian Laws Wed, 29 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287293