TaxTMI 
TaxTMI 
TaxTMI 
1990 (9) TMI 357
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....is directed against the judgment of the High Court of Punjab & Haryana affirming the decision of the single Judge in a writ petition. The short question that came before the High court for consideration was whether the Directors of a private limited company had personal liability to meet the demand of contribution arising under the Employees State Insurance Act, 1948. Their liability depended upon....
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....2. There is no dispute that Clause (ii) does not apply. What is relevant to consider is whether the liability of Director is covered under Clause (i) and if it is, Clause (iii) being residuary would not apply and in case it is not covered by Clause (i), the matter would be regulated by Clause (iii). Admittedly the company had a factory and it is not in dispute that the occupier of the factory had ....
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....upervision and control of the establishment. The other decision on which reliance has been placed is in the case of B.M. Chatterjee v. State of West Bengal: AIR1970Cal290 . That was a case where a learned single Judge proceeded on the footing that the Directors were owners of the company. We called upon the learned Counsel for the appellant to substantiate the proposition that Directors in the abs....