Per SURINDER SINGH NIJJAR, C.J.

This Letters Patent appeal has been filed by the Central Provident Fund Commissioner impugning the judgment of the learned single Judge in W.P. No. 2982(W)/2005 dated April 7, 2006. Since the issue raised herein is intrinsically legal, we may notice only the skeletal facts.

The writ petitioner no. 1, a Private Limited Company (hereinafter referred to as the Company) is engaged in manning the Captive Railway System of Damodar Valley Corporation (hereinafter referred to as the , DVC), the pro-forma respondent no. 4. Its only connection with DVC is a contract to supply personnel for manning the cabins and gates on the railway road. It receives the remuneration Dr supplying the aforesaid personnel. It had engaged 28 persons who were retired employees of the Indian Railways on a lumpsum honorarium basis. By letter dated February 18, 2002, the Company was informed that its establishment came under the purview of the Employees Provident Fund Miscellaneous Provisions Act, 1952 hereinafter referred to as the Act). In reply, the company by letter dated March 5, 2002 informed that all its employees were retired Railway staff and working only on contract