JUDGMENT

YOGESHWAR DAYAL, J.:— Civil Appeals Nos. 998 and 999 of 1991 have been filed against the judgment of the Division Bench of the Allahabad High Court dated 1st March, 1990 whereby the Allahabad High Court dismissed the writ petitions filed by the District Exhibitors Association, Muzaffarnagar and others as well as some other Theatres upholding the Notification dated 30th April, 1986 issued by the Central Government under S. 5 read with sub-sec. (1) of S. 7 of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the Provident Funds Act). The main judgment was delivered by the High Court in the Civil Miscellaneous Writ Petition filed on behalf of Shakti Theatre, Civil Lines, Bijnore, which was followed in the petition filed by the District Exhibitors Association, Muzaffarnagar and others and some other writ petitions. Before us also the Notification dated 30th April, 1986 of the Government o( India, Ministry of Labour, amending the Employees Provident Funds Scheme, 1952 (for short Scheme) issued under the Provident Funds Act has been challenged.

2. The Provident Funds Act came into force on 14th March, 1952. The preamble of the Act st