Judgment

GANENDRAGADKAR, J. : The short question which arises in this appeal is whether the factory run by the appellant, the Associated Industries (P) Ltd., Quilon, falls within S. 1 (3) of the Employees Provident Funds Act, 1952 (No. 19 of 1952) (hereinafter called the Act ). The appellant is a Company which runs a tile factory and an engineering works at Quilon. The tile factory began its career in July, 1943, and the engineering works in September, 1950. It is common ground that these two industries are separate and distinct and that they are carried on by the same Company and on the same premises. It is also common ground that a licence issued under the Factories Act, 1948 has been issued to the appellant for the entire premises and it is under this licence that the said premises are allowed to be used as one factory under the said Act and the rules framed thereunder.

2. It appears that the respondent, the Regional Provident Fund Commissioner, Vanchiyoor, Trivandrum, intimated to the appellant on March 10, 1953, that the Act as well as the scheme framed under it were applicable to the appellant s factory, and so, the appellant was called upon to deposit in the Sub-Office of th