https://www.taxtmi.com/caselaws?id=300099 Directors of a public limited company may be treated as the occupiers of the factory under the Employees' State Insurance Act, 1948 where they exercise ultimate control over its affairs, making them principal employers and personally liable for contributions. The Bombay Relief Undertakings (Special Provisions) Act, 1958 protects the undertaking from enforcement but does not suspend the directors' independent statutory liability. However, any recovery demand must relate only to the period when the petitioners remained directors, so the contribution had to be recalculated and a fresh demand issued for the correct period. en-us Tue, 24 Jul 1979 00:00:00 +0530 Wed, 12 Jan 2022 10:37:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300099 Directors of a public limited company may be treated as the occupiers of the factory under the Employees' State Insurance Act, 1948 where they exercise ultimate control over its affairs, making them principal employers and personally liable for contributions. The Bombay Relief Undertakings (Special Provisions) Act, 1958 protects the undertaking from enforcement but does not suspend the directors' independent statutory liability. However, any recovery demand must relate only to the period when the petitioners remained directors, so the contribution had to be recalculated and a fresh demand issued for the correct period. Case-Laws Indian Laws Tue, 24 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300099