( 1 ) THE petitioner company has raised two questions in this petition: (1) Whether the manufacture of clinical thermometer falls under the entry of Electrical Mechanical or general engineering products specified in Schedule I of the Employees Provident Funds Act. 1952 hereinafter referred to as the Act when read with Item (18) of Explanation (a) mathematical and scientific instruments and (2) Whether the decision of the Central Government under see. 19a resolving a doubt in this connection only on November 7 1958 could be implemented retrospectively prior to the date of the decision from August 1 1965 as intimated by the authorities. The petitioner companys factory was set up on August 1 1962 with Japanese collaboration and commercial production started in 1965. By a letter of respondent No. 2 the Regional Provident Fund Commissioner dated September 4 1965 the petitioner was asked to implement the Act and the Scheme. Thereafter the company took up the matter for resolving doubt on this question. The letter of the company dated December 13 1967 was considered by the Central Government and after hearing the Company the Central Government gave a decision on November 7