( 1 ) IN this second appeal by the original plaintiffs the short question which arises for determination is whether the appellant-company known as The New Ahmedabad Bansidhar Mills Pvt. Ltd. Ahmedabad was as claimed by it an infant factory established only on 11-3-1954 and as such entitled to an exemption for a period of three years from the said date namely 11-3-1954 under sec. 16 (b) of the Employees Provident Fund Act 1952 (Act No. XIX 1952) (hereinafter to be referred to as the Act) in respect of the application of provisions of the Employees Provident Fund Scheme framed under sec. 5 of the Act. The respondents are the Union of India the State of Gujarat the Regional Provident Fund Commissioner State of Gujarat and the Provident Fund Inspector Ahmedabad. The learned trial Judge found in favour of the appellant on this question and gave it a declaration that the appellant company was not under any obligation to implement the Scheme framed under the Act before 11th March 1957 In appeal by the respondents against that judgment the learned appellate Judge found against the plaintiffs on that point and dismissed the suit. Against that judgment and decree plaintiffs h