( 1 ) THIS appeal is directed against the judgment dated 30-1-2003 of the learned single Judge dismissing the appellant-Banks petition seeking a declaration that the provisions of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as "the Act") are not applicable to the appellant-Bank, which is a co-operative society registered under the Gujarat Co-operative Societies Act, 1961.

( 2 ) THE facts leading to filing of this appeal are as under :-"the Regional Provident Fund Commissioner, Gujarat State, the respondent herein, issued notice dated 15-2-2000 (Annexure "b") calling upon the appellant-Bank to comply with the provisions of the Act with effect from 1-4-1997 on the ground that the appellant-Bank is an establishment engaged in one of the industries specified in Schedule I to the Act. The establishments classified as Banks other than Nationalized Banks are covered by the provisions of the Act by the Government of India notification issued under Sec. l (3) (b) of the Act. As the appellant-Bank is employing more than 20 persons, the notice required the appellant-Bank to comply with the provisions of the employees Provident Funds Scheme, 1952 ("the Scheme" for short) framed under the Act. The respondent also afforded an opportunity of hearing to the appellant-Bank as per the notice dated 6-10-2000 (Annexure "c") under Sec. 7a of the Act. Ultimately, by order dated 27-12-2000 (Annexure "d"), the assistant Provident Fund Commissioner (Compliance), acting on behalf of the regional Provident Fund Commissioner, determined the appellant-Banks liability for the period from April, 1997 to August, 2000 being Rs. 69,43,262/- as the amounts of provident fund inclusive of the accumulations upto 31-3-1997 quantified at Rs. 39,45,367/- and also for the period from April, 1997 to june, 2000 for which the coverage notice was given. As the appellant had already deposited the total amount of provident fund aggregating to Rs. 67,88,021/- for the period from 1-4-1997 to 30-6-2000 on 21-7-2000 during pendency of the proceedings, the Assistant Provident Fund Commissioner determined by the same order dated 27-12-2000 the amount of interest payable by the appellant-Bank under Sec. 7q of the Act at Rs. 4,42,066/ -. The said order dated 27-12-2000 of the Assistant Provident Fund Commissioner further mentioned that if the employer failed to deposit the amount mentioned above within 15 days of the receipt of the order, recovery thereof as arrears under the Act would be without prejudice to the appellants liability for belated remittance as provided in Sec. 14b of the Act. " "after the aforesaid order dated 27-12-2000 was passed under Sec. 7a of the Act, the appellant-Bank preferred a review application under Sec. 7b of the Act, contending that since the appellant-Bank had employed less than 50 employees and the appellant-Bank was running its business without the aid of power, the appellant-Bank was covered by the exemption under Sec. 16 (1) (a) of the Act. The Assistant Provident Fund Commissioner rejected the said review application on the ground that it was not filed in the proper format. " "after the said reply, the appellant-Bank filed the present petition being special Civil Application No. 7436 of 2001 (reported in 2005 (2) GLR 1624) under Art. 226 of the Constitution contending that the respondent-authority had committed a grave jurisdictional error in not holding that the appellant was exempted from the provisions of the Act by virtue of Sec. 16 (1) (a), because the appellan-Bank is a co-operative society registered under the provisions of the Gujarat Co-operative Societies Act, 1961; the appellant employs less than 50 employees and the appellant is working without the aid of power. " "the learned single Judge rejected the petition on the ground that the appellant works with the aid of power not only for the purpose of lighting and cooling the Bank premises for the benefit of its employees