( 1 ) THIS is plaintiffs Second Appeal directed against the decree dated 28th January 1960 passed by the learned Second Extra Assistant Judge Ahmedabad in Civil Appeal No. 400 of 1958 from the decree in Civil Suit No. 1702 of 1956 by which the learned Second Extra Assistant Judge dismissed the appeal with costs and confirmed the decree passed by the learned Third Joint Civil Judge (Senior Division) Ahmedabad dismissing the suit of plaintiff-appellant with costs. Plaintiff is a limited company registered under the Indian Companies Act. The defendantsrespondents are Union of India State of Gujarat Regional Provident Fund Commissioner Bombay and Provident Funds Inspector Ahmedabad. The main dispute between plaintiff and defendants is about the applicability to plaintiff of the Employees Provident Funds Act 1952 Act No. 19 of 1952 (hereafter called the Act ). In order to understand the dispute between the parties it will be useful to state a few facts. At the relevant time plaintiff was engaged in manufacturing three items viz. (i) shuttles (ii) wire healds and (iii) reeds. Plaintiff started manufacturing shuttles in 1948 in the compound of Navbharat Mills at Ahmedabad