Judgment

SINHA, C.J.I. : This petition under Art. 32 of the Constitution challenges the vires of certain provisions of the Employees Provident Funds Act (XIX of 1952) (which hereinafter will be referred to as the Act), and the scheme framed thereunder. The respondents to this petition are the Union of India and the Regional Provident Fund Commissioner.

2. The petition is found on the following allegations. The petitioners, 5 in number, are citizens of India and are carrying on business of running a restaurant and general stores under the name and style of "Messers George Restaurant and Stores" at 20, Appollo Street, Fort. Bombay-1, since September 1958. They are running this business as a partnership firm, registered under the Indian Partnership Act. The firm employs 43 persons, including cooks, waiters, tea makers, bill clerks and two store clerks. Besides paying salary to their employees, the petitioners give them free food and other personal allowances, which it is not necessary to set out in detail. In exercise of the powers conferred by S. 1(3) (b) of the Act, the Central Government issued the notification No. G.S.R. 704, dated May 16, 1961, in the following terms :

"G.S.R. 704