https://www.taxtmi.com/caselaws?id=299904 Liability under the Employees' State Insurance Act cannot be imposed unless the establishment is proved to satisfy the statutory definition of a factory and the accused is proved beyond reasonable doubt to be the principal employer. The hotel failed the factory test because the evidence showed only two or three workers, well below the statutory minimum, and the definition under the Factories Act could not be imported to enlarge ESI coverage. The prosecution also failed to produce satisfactory proof that the accused owned or led the establishment. As both foundational facts were not established, the conviction and sentence could not stand and the revision succeeded. en-us Fri, 14 Feb 2003 00:00:00 +0530 Tue, 04 Jan 2022 10:54:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299904 Liability under the Employees' State Insurance Act cannot be imposed unless the establishment is proved to satisfy the statutory definition of a factory and the accused is proved beyond reasonable doubt to be the principal employer. The hotel failed the factory test because the evidence showed only two or three workers, well below the statutory minimum, and the definition under the Factories Act could not be imported to enlarge ESI coverage. The prosecution also failed to produce satisfactory proof that the accused owned or led the establishment. As both foundational facts were not established, the conviction and sentence could not stand and the revision succeeded. Case-Laws Indian Laws Fri, 14 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299904