( 1 ) PETITIONER has challenged the validity of the order dated 28-1-1986 of the Commissioner of Provident Fund, declaring that 147 persons, particulars of which are set out in annexure, as employees within the meaning of Section 2 (f) of the Employees Provident fund Act, 1952, and/are entitled for provident fund membership from October 1984 to july 1985, and demanding a sum of rs. 33,686. 95 as contribution etc.

( 2 ) CONTENTION of the petitioner is that it has established a textile mill in chamarajanagara Taluk, an industrially backward area in the State of Karnataka, with a view to avail of facilities and concessions announced by the State of Karnataka. Averment is that population in this area is predominantly agriculturists and unless and until they are trained for a sufficient number of years, they will not be in a position to discharge their functions as workers and to the satisfaction of the management. Hence, to achieve this object petitioner-company has started an apprentice scheme under which persons are taken on training to be imparted in the factory. Settlement dated 8-7-1983 provides for recruitment, absorption, remuneration etc. , The certified sta