These two Civil Rules in which common questions of facts and law are involved, are heard together and disposed of by this common judgment.

2. The petitioner in Civil Rule No. 173 of 1980 is a private limited company registered under the Companies Act, 1956, with its registered office at 32, Jamunalal Bajaj Street, Calcutta-7 (for brevity, the 'Company'), which owned, among others, a tea estate consisting of about 2300 acres of land situated within the district of Sibsagar, Jorhat, in the State of Assam. The tea estate employed about 700 employees including clerical staff, and manufactured on the average 3 lakhs kg. of black tea annually.

3. The State Legislature of Assam enacted the Assam Tea Plantations Provident Fund Schema Act, 1955, (Assam Act X of 1955). The Act which received the assent of the President on the 5th June, 1955, was published in the Assam- Gazette on 15th June, 1955, and is hereinafter referred to "The Act". By the Assam Act XVII of 1967, published in the Assam Gazette dated 18.10.67, the words "and Pension Fund” were inserted in the Act. The tea Industry in the State of Assam is exclu­ded from the operation of the Central Act. The Employees Provident Fu