JUDGMENT :

Harsha Devani, J.

This appeal under section 82 of the Employees' State Insurance Act, 1948 (hereinafter referred to as "the E.S.I. Act") is directed against the judgment and order dated 24.4.2007 passed by the Employees' State Insurance Court, Ahmedabad (hereinafter referred to as "the E.S.I. Court") in E.S.I. Application No.43 of 2003 whereby the application has been allowed and the order dated 9.10.2002 passed by the original opponents No.1 and 2 under section 45A of the E.S.I. Act has been quashed and set aside and the recovery certificate under sections 45A to 45I whereby the respondent is covered under the E.S.I. Act has been ordered to be set aside.

2. This appeal came to be admitted by an order dated 5.3.2008; however, at the time of admitting the appeal, no questions of law appear to have been formulated. A perusal of the memorandum of appeal shows that the appellant has proposed the following questions, which are stated to be substantial questions of law:-

"(a) In light of the facts of present case and in view of the definition of the term "employee" defined in Section 2(9), whether the Directors of Private Limited Company, who is managing affairs of his company and