JUDGMENT

VENKATARAMIAH, CJI.:- The question for consideration in this appeal is whether an establishment which is manufacturing carpets is subject to the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (Act XIX of 1952) (hereinafter referred to as the Act). The appellant is a partnership firm carrying on the business of manufacturing and selling carpets in the State of Rajasthan at three factories belonging to it. When steps were taken to direct the appellant to comply with the provisions of the Act by the Regional` Provident Fund Commissioner the appellant contested the applicability of the Act on the ground that the establishment owned by it was not manufacturing textiles included in Schedule 1 to the Act. The Regional Provident Fund Commissioner after giving opportunity of being heard to the appellant passed an order on 27th July, 1979 holding that the business of manufacturing carpets carried. on by it made the Act applicable to the appellant as carpets were textiles. Aggrieved by the said order the appellant filed a petition under section I9A of the Act before the Central Government. The Central Government passed an order on 4th May, 1981 holding that the appel