Kurian Joseph, J.

Provident Fund is intended to provide for the welfare of the employees. The Act is specifically captioned as the “Employees Provident Fund Act”. An employee takes birth only through an employer. The backbone of employer is the employee. Interdependence is hence an existential factor for both. However, in view of the contributory nature of the provident fund, certain small establishments were excluded from the purview of operation of the Employees Provident Fund and Miscellaneous Provisions Act, 1952, apart from the statutory exemption in the case of employees who are similarly or otherwise provided such benefits. This much introduction on the welfare legislation would serve as a prelude to the interpretation of the provisions of the Act while analysing the question arising for consideration in these appeals. The main question is whether a factory which is not engaged in an industry is covered by the Act.

2. Short facts. The appellants are the writ petitioners. They are proprietors of two factories. The said factories are engaged in the manufacture, assembly and sale of umbrellas. The factories are registered under the provisions of the Factories Act and