Judgment

VAIDIALINGAM, J. :- This appeal, on certificate, by the Union of India and the Regional Provident Fund Commissioner, Maharashtra State, is directed against the judgment and order dated September 17, 1965 of the Bombay High Court allowing Special Civil Application No. 380 of 1964 filed by the respondent company under Article 226 of the Constitution and quashing the notice of demand dated May 22, 1963 issued by the Regional Provident Fund Commissioner.

2. The circumstances under which the writ petition was filed by the respondent may be stated: The respondent, a limited company having its Head Office at Ogalewadi in Satara District was manufacturing at the relevant time Glassware, Stoves, Lanterns and Enamel wares. It had several sections in its factory, namely (1) Glass Manufacturing Section, (2) Lantern and Safety Stoves Section, (3) Enamel Section, (4) General Section and (5) Canteen Section. In or about 1946 the Company had introduced a Provident Fund Scheme for its workers under which it paid 12 pies in a rupee as the employer s contribution towards the said fund. In 1951 the Provident Fund Scheme was amended and the Company agreed to make contributions to the fund only i