MUDHOLKAR, J. :- This is a petition under Art. 226 of the Constitution for the issue of an appropriate writ to the Regional Provident Fund Commissioner, Bombay, prohibiting him from recovering from the petitioner contribution towards the Provident Fund under the Employees Provident Funds Act, 1952.

2. The admitted facts are as follows : The petitioner is a public limited company registered under the Indian Companies Act. It carries on business of manufacturing hydrogenated vegetable oil named Vanasada and its by-products, such as soap, oil-cakes etc. at Akola under the name and style of Berar Oil Industries. It commenced manufacturing its products on 11-10-1948. It also manufactures and markets its vegetable oil after completing all the processes at Akola whereafter the oil is tinned in tin containers of certain sizes. The aforesaid tin containers are fabricated by the petitioner in the precincts of the oil factory. These tin containers are used only for the purpose of packing vegetable oil and are not used for any other purpose. They are not sold separately nor are the customers charged separately for the price of the tins. The fabrication of these containers commenced on