Judgment

Nanavati, J.-Leave granted.

2. Heard learned counsel for the parties.

3. Jiyajeerao Cotton Mills Ltd., respondent No. 10 is an establishment covered by the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the Act). It constituted ‘Jiya­jee Cotton Mills Employees Provident Fund Institution’, the appellant herein, and framed its Rules and Regulations in 1952. Respondent No. 10 applied to the Government of India, that being the appropriate Government at the relevant time, for grant of exemption under Section 17(1)(a) of the Act. The Government on being satisfied that the em­ployees were in enjoyment of Provident Fund benefits which were on the whole not less favourable than the benefits provided under the Act and the Scheme granted exemption w.e.f. 1.11.1952, by a Notification dated 4.1.63 published on 12.1.63 Respondents Nos. 1 to 9 who were the employees of the appellant and members of the Provident Fund were discharged from service and paid their provident fund amounts. The Central Government by its letter dated 29.1.83 forwarded to the appro­priate Governments, revised conditions for granting exemption under Section 17(1). One of t