JUDGMENT :

Dinesh Maheshwari, J.

Leave granted.

2. The short question calling for determination in this appeal by special leave against the judgment dated 17.02.2014 passed by the High Court of Madhya Pradesh, Bench at Indore in Miscellaneous Appeal No. 1213 of 2006 is as to whether the Directors of respondent-Company, who are receiving remuneration, come within the purview of “employee” under sub-section (9) of Section 2 of the Employees' State Insurance Act, 1948 ('the ESI Act')?

3. Put in brief, the relevant background aspects of the matter are that the respondent-Company had been covered under the ESI Act and had been depositing the amount of contribution with reference to the wages paid to some of its employees. However, in an inspection carried out by the Appellant-Employees' State Insurance Corporation ('the Corporation'), it was observed that the respondent-Company had not made the contribution in respect of the remuneration paid to the Directors. There had been exchange of communications in regard to the liability of the respondent-Company and ultimately, by the order dated 06.04.2005, the Deputy Director of the appellant-Corporation called upon the respondent to make payment