Judgment

GAJENDRAGADKAR, C.J.I.:

This appeal raises a short question as to the content of the entry "Electrical, Mechanical or general engineering products" used in Schedule 1 to the Employees Provident Fund Act, 1952 (No. 19 of 1952) (hereinafter called the Act). The respondent firm, Shibu Metal Works, runs a factory which manufactures brass utensils. Under the Act and the scheme framed thereunder, the employer to whose factory the Act applies is required to deposit with the appellant, the Regional Provident Fund Commissioner, his share of the contribution as well as that of the employees coupled with the administrative charges within 15 days of each succeeding month. It appears that the respondent had been making such deposits in the past. If the employer makes a delayed payment the Government is entitled to impose damages not exceeding 25 per cent of the amounts payable by the employer. In respect of the period between June, 1955 to October, 1955, and for the months of June, August, September and November 1956, delayed payments were made by the respondent. Thereupon, the appellant called upon the respondent to pay the damages. The respondent, in turn, made explanation and contended that there was really no delay in the making of payments in regard to some months, and in respect of the others where delay was admitted, it claimed that the same should be condoned. The appellant did not accept either of the pleas raised by the respondent, and demanded the payment of damages. That led to the present writ proceedings commenced by the respondent in the High Court of Punjab.

2. In its writ petition filed on the 3rd November, 1958, the respondent contended that the appellant was not entitled to recover either the contributions alleged to be due under the Act or damages alleged to be due on the ground that there was delay in payment, because the manufacture of brass utensils which was the work carried on in the respondent s factory did not come within the purview of the Act. On this ground, the responent urged that the demand made by the appellant was illegal, ultra vires and without jurisdiction. The writ petition asked for the issue of a writ of mandamus restraining the appellant from recovery any amount from the respondent under the Act.

3. The appellant resisted the writ petition and urged that the entry "Electrical Mechanical or general engineering products" included manufacture of brass utensils, and so, the respondent s factory fell within the purview of the Act. The appellant also urged that if the respondent entertained any doubt as to the applicability of the Act to its factory, he should have approached the Central Government for removal of the doubt and not rushed to the court for a judgment.

4. The learned single Judge who heard the writ petition held that the manufacture of brass utensils fell within the provisions of the relevant entry in Sch. I, because, in his opinion, the said utensils were, in substance, drums and containers. He, therefore, held that the appellant was entitled to demand from the respondent the deposit of the contributions as prescribed by the Act. He, however, took the view that the demand for damages made by the appellant was not justified. On these findings the writ petition was partly allowed in that a writ was issued against the appellant restraining him from making a demand for the payment of damages. In regard to the claim made by be respondent that it was not liable to deposit the contributions under the Act, the learned Judge held that the said claim was not justified.

5. The respondent then preferred an appeal under the Letters Patent before a Division Bench of the Punjab High Court. The Letters Patent Bench has upheld the respondent s contention that the manufacture of brass utensils does not fall within the entry "Electrical, Mechanical or general engineering products" enumerated in Sch. 1 to the Act. In the result, the respondent s appeal was armed and a writ was issued against the appellant