( 1 ) THE facts in this case are shortly as follows : Prior to December 1951, Messrs. Sisir Oil Industries Limited carried on business as manufacturer of vegetable oils and edible oils at its factory at Belghuria in the district of 24-Parganas. In or about February 1952, by an order of this Court in its company jurisdiction, the said company, namely Sisir Oil Industries Ltd. was ordered to be wound up by Court. In January 1952, a provisional Liquidator was appointed. Thereafter in April 1952 Official Liquidators were appointed and an order was made directing them to sell the assets and properties of Sisir Oil Industries Ltd. The Official Liquidators sold the factory and it has eventually been purchased by the petitioner company, which commenced manufacture from December 1953.

( 2 ) IN November 1956, the petitioner was asked to comply with the provisions of the Employees' Provident Funds Act (Act XIX of 1952) (hereinafter referred to as the 'act') and to pay its contribution to the employees' provident fund. The petitioner company took up the position that it was entitled to exemption under Section 16 of the said Act, being an infant industry. The Commissioner, und