Employees State Insurance Act (34 of 1948) , S.85(a), S.2(17)— Employees' State Insurance - Failure to pay contributions - Liability for - Appellant had allegedly failed to deposit with ESIC, amount deducted from wages of employees of company - Concurrent findings were recorded that Appellant was described as General Manager in records of company, which could not be controverted by him - Definition of 'principal employer 'includes a 'managing agent' of Owner/Occupier in the case of a factory or 'named as manager of factory and for 'any other establishment', would include 'any person responsible for supervision and control of establishment' - Designation of a person would be immaterial if such person otherwise is an agent of Owner/Occupier or supervises and controls establishment - Material on record showed that Appellant falls within ambit of S. 2(17) of the Act, being a 'managing agent' - Conviction of appellant was proper. AIROnline 2023 KAR 2240-AffirmedAIROnline 1996 SC 1129-Distinguished1991 Lab IC 52 (SC)-Distinguished (Para 19 20) .....