FA/4/2007

NEUTRAL CITATION C/FA/4/2007 JUDGMENT DATED: 09/04/2026 2026:GUJHC:25684 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 i