1. This is a revision petition filed by the Provident Fund Inspector, Ernakulam who is the complainant in C.C. No. 69 of 1961 & C.C. Nos. 21 and 30 of 1962 on the file of the Industrial Tribunal First Class Magistrate of Ernakulam. The first accused is a private limited company at Alwaye engaged in road motor transport industry. Accused 2 to 4 are officers responsible for the conduct of the business of the firm. The provisions of the Employees' Provident Funds Act, 1952 (hereinafter referred to as the Act) and the Scheme framed thereunder have been made applicable to the motor transport industry with effect from 30-4-1959. The case against the accused was that they failed to pay the employers' share of the contribution and failed to submit returns in due time as enjoined in the Act and the Scheme.

2. The cases were taken on file and when the accused appeared in court they pleaded not guilty to the charges. The case was, therefore, posted for evidence and on that day the learned counsel for the accused raised a preliminary objection to the maintainability of the prosecution. It was contended for the accused that their's is not a factory engaged in any industry as specifie