The applicability of the Employees Provident Funds Act, 1952, to a factory depends on whether the factory is engaged in an industry specified in Schedule I of the Act and employs 50 or more persons, and whether the manufacturing process relates to the industry itself.

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 13-10-48. Only 31 workers are engaged in this work while on 1-11-1952, 211 workers were working on the manufacture of oil and its by-products.

3. The Central Government framed a scheme under S. 5 of the Employees Provident Funds Act, 1952, which came into force partly on 2-9-1952 and partly on 6-10-1952. Under this scheme an employer is required to contribute 6 1/2 per cent. of the total wage bill every year as the employers contribution towards the fund and 3 per cent. as the administrative charges on the total contribution of the employer and the employees.

4. Certain correspondence ensued between the petitioner and the respondent with respect to the liability of the petitioner to make contribution towards the provident fund. Eventually, by a letter dated 8-8-1955, the respondent called upon the petitioner to deposit its contribution and incidental charges as required by the scheme. It is stated in the petition that the total amount came to Rs. 34000/- for this period and this fact is not denied in the return. It may be mentioned that this contribution is in respect of the workers employed in the oil industry, i. e., not only in respect of the persons who are employed in the fabrication of tin containers but also in respect of the workers who are employed solely for the production of vegetable oil. The petitioner has not deposited the amount and has alleged that as a result of this demand it is faced with proceedings for the recovery of this amount under S. 8 of the Act. The petitioner disputes its liability to pay the amount and has therefore come up to this Court for the issue of an appropriate writ to the respondent restraining him from taking any further action.

5. The application of the Act is provided for in sub-s. (3) of S. 1 thereof, which reads as follows :

Subject to the provisions contained in S. 16, it applies in the first instance to all factories engaged in any industry specified in Sch. I in which fifty or more persons are employed, "but the Central Government may, after giving not less than two months notice of its intention so to do, by notification in the Official Gazette, apply the provisions of this Act, to all factories employing such number of persons less than fifty as may be specified in the notification and engaged in any such industry."

The expressions, factory industry and employee are defined in the Act. Factory as defined means :

"any premises, including the precincts thereof, in any part of which a manufacturing process is being carried on or is ordinarily so carried on whether with the aid of power or without the aid of power."

Industry as defined means :

"any industry specified in Sch. I, and includes any other industry added to the Schedule by notification under S. 4."

Employee means;

any person who is employed for wages i