JUDGMENT

INDU MALHOTRA, J.

Leave granted.

1. The issue which arises for consideration is whether the contractual employees of the Appellant­Company are entitled to provident fund benefits under the Pawan Hans Employees Provident Fund Trust Regulations or under the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (“EPF Act”) and the Employees’ Provident Fund Scheme, 1952 (“EPF Scheme”) framed thereunder.

2. The background facts in which the present Civil Appeal has been filed are as under :

2.1 The Company was incorporated on 15.10.1985 under the Companies Act, 1956, and is registered as a Government of India company with the Registrar of Companies, Delhi. The Government of India holds 51% shareholding in the Appellant­Company and the remaining 49% is held by Oil and Natural Gas Company Ltd. (ONGC).

The Company was incorporated with the primary objective of providing helicopter support services to the oil sector for its off­shore exploration operations, services in remote and hilly areas, and charter services for promotion of tourism. It is classified as a non­scheduled operator under Rule 134 of the Aircraft Rules, 1937.

2.2 On 01.04.1986, the Appellant­Company framed and