Judgment

GAJENDRAGADKAR, J. : These two appeals have been heard together because they raise a common question of construction of S. 1(3)(a) of the Employees Provident Funds Act, 1952 (No. 19 of 1952) (hereinafter called the Act). The Regional Provident Fund Commissioner, Bombay, is the appellant in both the appeals, whereas Shree Krishna Metal Manufacturing Co., and Oudh Sugar Mills Ltd. are the respondents respectively. Shree Krishna Metal Mfg. Co. is a partnership firm which is registered under the Indian Partnership Act. Its business consists of (I) manufacturing brass, copper and kasa circular sheets and the preparation of utensils therefrom; (2) milling paddy, (3) a flour mill and (4) a saw mill. The aforesaid four works are situated in the same compound. For the manufacture of metal circular sheets, the company has a rolling machine. In order to carry on other works, a separate rice mill, flour mill and saw mill have been installed by the Co. The Company s case is that it employs different workers in each section of its activities and these workmen are engaged either on a permanent or on a temporary basis. Some workers such as clerks and watchmen are common to the four sect