https://www.taxtmi.com/caselaws?id=307875 Although the definition of "employee" in the Employees' State Insurance Act, 1948 is broad, it must be read in light of the Act's scheme linking insurance contributions to statutory benefits. Sections 38 and 39(1) tie coverage to contribution, and Section 47 shows that sickness benefit depends on a qualifying contribution period. On that construction, the Act contemplates regular employment with a practical relation between service, contribution and benefit entitlement, not casual engagement for a day or a few days. Casual employees were therefore held to fall outside the Act. en-us Thu, 01 Feb 1973 00:00:00 +0530 Sat, 13 May 2023 10:23:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307875 Although the definition of "employee" in the Employees' State Insurance Act, 1948 is broad, it must be read in light of the Act's scheme linking insurance contributions to statutory benefits. Sections 38 and 39(1) tie coverage to contribution, and Section 47 shows that sickness benefit depends on a qualifying contribution period. On that construction, the Act contemplates regular employment with a practical relation between service, contribution and benefit entitlement, not casual engagement for a day or a few days. Casual employees were therefore held to fall outside the Act. Case-Laws Indian Laws Thu, 01 Feb 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307875