P.C.Borooah
Visva Bharati – Appellant
Versus
Regional Provident Fund Commissioner – Respondent
1. THE petitioner, Visva Bharati, is a University incorporated by an Act of Parliament being the visva Bharati Act, 1951 (hereinafter referred to as "the Act") and is situated at Santiniketan in the District of Birbhum in West Bengal. The university imparts education in the Humanities and Science streams and also gives practical training in various faculties, such as agriculture, carpentry, etc. For the purpose of imparting education in agriculture the University has an agricultural College which prepares students for the Degrees of B. Sc. and M. Sc. in Agriculture. For experimental pruposes and practical training of the students the University maintains an agricultural farm, the basic purpose of which is to carry on experimental research and impart practical training to the students of Agriculture. There is also experimental sowing of fodder and crops, such as paddy and wheat, and some so of the products of the said farm are sold to the employees of the University.
2. AS a part of its activities, the University also trains villagers in woodcraft and for this purpose it has a woodcraft wing constituted under the Institute of Rural Education known as "silpa Sadan". The basi
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