ORDER

1. In this appeal the Regional Provident Fund Commissioner and the Union of India have brought in challenge the judgment and order rendered by the learned Single Judge of the Bombay High Court in Writ Petition No. 1129 of 1980. It has been held by the learned Judge that the respondent-Chemical Company had established a new concern at Roha in Kolaba District of Maharashtra State on 9-7-1977. The said new concern which was to manufacture organic chemicals had nothing to do with the existing factory of Respondent 1-Company at Ambarnath in Thane District which was being run since 1921. The contention of Respondent 1 is to the effect that Roha factory was an infant industry which was entitled to earn exemption from the operation of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as "the Act"). As per Section 16(1)(b) of the Act the claim for exemption was for three years from the date of its establishment in 1977. Though initially the exemption was claimed for three years for Roha factory, on account of the representation of the workmen of the said factory the claim for exemption was confined only for two years from its establishment,