( 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 F