IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/FIRST APPEAL NO. 4 of 2007 ==========================================================

REGIONAL DIRECTOR Versus VAIBHAV LAXMI INDUSTRIES ==========================================================

Appearance:

MR HEMANT S SHAH(756) for the Appellant(s) No. 1 MR KV GADHIA(319) for the Defendant(s) No. 1 ==========================================================

CORAM:HONOURABLE MR. JUSTICE J. C. DOSHI Date : 09/04/2026

JUDGMENT

1. The judgment and Order dated 31^st March, 2006, passed by the Employees’ State Insurance Court, (for short ‘ESI Court’), Ahmedabad in ESI Application No.48 of 2003 holding that M/s. Vaibhav Laxmi Industries, is not responsible to pay the contributions under the Employees’ State Insurance Act, is the subject matter of challenge in this appeal under Section 82(2) of the Employees’ State Insurance Act, 1948 (for short ‘ESI Act’), preferred by the Regional Director of the Employees’ State Insurance Corporation (for short ‘ESI Corporation’).

2. Brief facts of the case are that, M/s. Vaibhav Laxmi Industries is a registered partnership firm engaged in the business of cotton ginning and pressing. The said industries was covered u