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 states that it is an Act to provide for the institution of provident funds, family pension fund and deposit-linked insurance fund for employees in factories and other establishments. The Act by S. 1(3) makes it applicable to every factory referred to in Cl. (a) and also to any other establishment referred to in Cl. (b) employing twenty or more persons or class of such establishments which the Central Government may, by Notification in the Official Gazette, specify in that behalf. The Scheme under S. 5 along with other schemes were issued in 1952. The Provident Funds Act by Notification of the Government of India issued on 31st July, 1961, under S. 1(3) was made applicable to cinema theatres employing twenty or more persons.

3. The Cine Workers and Cinema Theatre Workers (Regulation of Employment) Act, 1981 (hereinafter referred to asthe Cinema Theatre Workers Act). received the assent of the President on 24th December, 1981, and was published in the Gazette on the same day. The Cinema Theatre Workers Act came into force with effect from 1 st October, 1984. The preamble of the Act says that it is to provide for the regulation of the conditions of employment of certain cine workers and cinema theatre workers and for matters connected therewith. S. 2(a) defines cinema theatre to mean a place which is licensed under Part III of the Cinematograph Act, 1952, or under any other law for the time being in force in a State for the exhibition of cinematograph films. S. 24 enacts:

"The provisions of the Employees Provident Funds and Miscellaneous Provisions Act, 1952, as in force for the time being, shall apply to every cinema theatre in which five or more workers are employed on any day, as if such cinema theatre were an establishment to which the aforesaid Act had been applied by a, notification of the Central Government under the proviso to sub-see. (3) of S. 1 thereof, and as if each such worker were an employee within the meaning of that Act."

4. The Notification of the Government of India amending the Scheme under the Provident Funds Act was issued in conformity with S. 24 of the Cinema Theatre Workers Act. The impugned Notification dated 30th April, 1986.is being reproduced for facility of understanding the submissions made on behalf of the appellants :-

" NOTIFICATION

G.S.R. In exercise of the powers conferred by S. 5 read with sub-sec. (1) of S. 7 of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952), the Central Government hereby makes the following Scheme further to amend the Employees Provident Funds Scheme, 1952 namely;

1. This Scheme may be called the Employees Provident Funds (Amendment) Scheme, 1986.

2. In the Employees Provident Funds Scheme in paragraph 1, in sub-paragraph (3) in Cl. (b) after item (XOVII) the following i