M/S. Qazi Noorul H.H.H. Petrol Pump &Anr vs Dy. Director, E.S.I. Corporation

The Allahabad High Court dismissed the writ petition challenging the order of the Employees State Insurance Corporation under the Employees' State Insurance Act, 1948. The court held that the appellant, operating a petrol pump, is covered under the Act as the process of pumping oil qualifies as a 'manufacturing process' as defined in Section 2(k) of the Factories Act, 1948. The court emphasized that the literal interpretation of the statute is paramount, and thus the appellant is liable for contributions from August 1993 to May 2000 as per Sections 45-C and 45-G of the Act.