It Sells More, because It Tells More!
2024 LLR WEB 2 (GUJARAT HIGH COURT)
Offices of Chartered Accountants do not fall within the meaning of the ESI Act
EMPLOYEES STATE INSURANCE ACT 1948 - Section 1(5) - Applies to any premises including the precincts thereof - Wherein ten or more persons but in any case less than twenty persons are employed or where employed for wages on any day of proceeding of 12 months - The premises being used for the manufacturing process - What is relevant is that the establishment must only offer the clients and customer with goods and services - A race club would fall under the term shop - Thereby the provisions of ESI... subscribe to read more..
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