( 1 ) THIS petition raises an interesting question of law on which the judicial opinion is sharply divided. Wadi Stone Marketing Company (Private), Ltd. , has moved this Court under Art. 226 of the Constitution praying that this Court may be pleased to call for, by the issue of a write of certiorari or other appropriate write or direction, as the case may be, the proceedings of respondents 1 and 2 culminating in the order dated 3 April, 1962, marked as Ex. N in the case, and quash the same. It has further prayed for a writ of mandamus or a direction in the nature of mandamus to the respondents requiring them not to take any action against the petitioner-company or its directors or officers in the matter of realization of the alleged contribution due to the provident fund.

( 2 ) IN the course of his argument Sri S. K. Venkataranga Ayyangar, the learned counsel for the petitioner, pressed for acceptance two contentions, namely

(i) on a true understanding of the facts of the case, it would be seen that the petitioner company is not liable to contribute to the employees' provident fund (to be hereinafter referred to as the fund) under the provisions of the employees'