1. THIS is an application by the liquidator raising the important point of his liability to pay the employer's contribution of the Provident Fund under the Employees' Provident Fund Act. 1952 and particularly under Rule 29 of the Employees' Provident Fund Scheme. Rule 29 provides as follows:-

"(i) The contributions payable by the employer under the scheme shall be at the rate of one anna in the rupee of the basic wages and the deafness allowance payable to each employee to whom the scheme applies. (ii) The contributions payable by the employee under the scheme shall be equal to the contribution payable by the employer in respect of such employee."

It is contended on behalf of the liquidator that the liquidator is not liable under the Act to make this contribution.

2. THE factory in this case is a Cotton Mill. It was being run by the company Mahalaxmi Cotton Mills Ltd., which went into liquidation on January 10, 1955. Mr. P. K. Pal was appointed Official Liquidator. A special order was made on March 21, 1955 appointing Mr. Pal as the Official Liquidator and specially empowering him to carry on the business of the Mill and the factory with express direction upon him to sell th