N. H. BHATT, R. A. MEHTA, J.

( 1 ) THIS is a petition by one company challenging the legality validity and constitutionality of the enquiry conducted by the respondent the Regional Provident Fund Commissioner Gujarat State under sec. 75 of the Employees Provident Fund and Miscellaneous Provisions Act 1952 hereinafter referred to as the Act for brevitys sake. The question arose because of the refusal of the respondent to accord to the petitioner-company the infancy benefit under sec. 16 (1) (b) of the said Act.

( 2 ) IN order to understand the controversy a few facts are required to be closely noted. The petitioner is a company incorporated under the provisions of the Indian Companies Act. Initially it bore the name Sardesai Brothers Limited which was ultimately changed to the present name Gujchem Distillers India Ltd. The petitioner has its original factory at Billimora in Valsad District and that factory we were told at the Bar had been started somewhere in the year 1939. The said company has been manufacturing Rectified Spirit at Billimora and many other products are also there manufactured by them. In the year 1975 the company decided to establish a new factory at the Industrial

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