JUDGMENT

K. JAYACHANDRA REDDY, J.:— The question of general importance that arises in these three appeals is whether criminal proceedings can be instituted under S. 14 of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (Act for short) against an establishment exempted under S. 17 of the Act for the contravention of the provisions of S. 6 of the Act?

2. The appellants, who are common in each of these three appeals, were connected with the management of M/s. Shri Subhalaxmi Mills Ltd. (hereinafter referred to as the "said Company") an establishment governed by the Act. By a Notification dated 17th October, 1954 the Central Government in exercise of the powers under S. 17 of the Act granted exemption to the said Company subject to the conditions specified in Schedule 2 annexed to the said Notification. As a result of the said exemption the provisions of the Employees Provident Fund Scheme 1952 framed under S. 5 of the Act did not apply to the said Company which created a Trust ant the management made contributions of provident fund to the said trust and admittedly the exemption continued to be in operation at all material times. In or about September/ October, 1975