The petitioner, which is a Society registered under the Travancore-Cochin Literary, Scientific and Charitable Societies Act, 1957 namely, 'Sreevaraham Vanitha Samithi' has approached this Court in this writ petition seeking a writ of certiorari to quash Ext.P3 order dated 31.07.2000 of the 2nd respondent and Ext.P7 order dated 19.01.2005 of the 1st respondent, and seeking a declaration that the petitioner is not liable to be covered under the provisions of the Employees Provident Funds and Miscellaneous Provisions Act, 1952.

2. Going by the averments in the writ petition, the main objects of the Society are as follows;

(a) to promote the economic cultural and social welfare of the poor and deserving classes,

(b) to supply free medical aid to all deserving women and children of the locality as also educational facilities to children and giving training in home industry such as handicrafts etc.,

(c) to start nursery classes with Malayalam and English medium and if possible basic and primary classes also.

3. The petitioner Society (hereinafter referred to as 'the Samithi') conducted Baby Creche, Malayalam Medium Nursery, Library, Craft Training Centre and Children's Park. In the year 1982, the Executive Committee of the Samithi decided to register a separate organisation known as 'Ponnamma Thanupilla Trust' (hereinafter referred to as 'the Trust'). The Trust was registered vide Ext.P1 certificate of registration and it was conducting an English Medium Nursery and also a Pre-primary School. In the year 1994, the Trust discontinued the said nursery as well as the pre-primary school. The Samithi has also stopped the Baby Creche and Nursery in the year 1995. According to the petitioner, the total number of employees in the Samithi had never exceeded 14 and that in the Trust never exceeded 7.

4. The Regional Provident Fund Commissioner, Kerala issued Ext.P2 notice dated 14.02.1994 demanding coverage of the Samithi under the provisions of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as 'the EPF Act'), with effect from 31.08.1982. It was mentioned in Ext.P2 that, the coverage is demanded under Notification No.S.O.986 dated 19.02.1982, which deals with 'any other institution in which the activity of imparting knowledge of training is systematically carried on'. The Samithi objected the said demand of the Provident Fund Commissioner, contending that, it is not engaged in any activity of imparting knowledge or training systematically. Further, the Trust is an independent establishment and both establishments cannot be clubbed together for the purpose of coverage under the EPF Act. Rejecting the objections raised by the Samithi, the 2nd respondent issued Ext.P3 order dated 31.07.2000, under Section 7A of the EPF Act, confirming coverage of the two establishments, with effect from 31.08.1982. Against Ext.P3 order, the Samithi filed Ext.P4 appeal before the Employees Provident Fund Appellate Tribunal, the 1st respondent herein, under Section 7A of the EPF Act.

5. Relying on Ext.P5 National Policy on Education-1986, Ext.P5(a) Guidelines for pre-primary schools and Ext.P5(b) letter on 'early childhood care and education', the Samithi would contend that it is not engaged in any activity of imparting knowledge or training and that, running of a Baby Creche cannot be treated as an activity of imparting knowledge or training. Further, in the Nursery School, only children below 5 years are admitted and they are also not given any education or knowledge and the children are carefully looked after, and in the course of nursing them the nursery teachers sing songs and play with them. The question of imparting knowledge to children below 5 years does not arise as it is not permitted under law, which is evident from Exts.P5, P5(a) and P5(b). The Samithi has also contend that, since 1994, the total number of employees engaged in the conduct of nursery was only 4 and the number of employees engaged in the