Ramanujam Press is owned by a partnership. The establishment of the press was found employing 22 persons during inspection by the officers of the respondent on 31st July, 1964. On the basis of this inspection report, the respondent herein sent a communication dated 29th November, 1965, to the petitioner herein stating that the provisions of the Employees' Provident Funds Act, 1952 and the Scheme framed thereunder applied to the petitioner's establishment from 1st August, 1964, and asked the petitioner to comply with the requirements of the provisions of the Act as well as the Scheme. The petitioner put forward the contention that the Act was not applicable to the petitioner's establishment since in the petitioner's establishment there were no 20 employees who have put in at least one year's service and have worked for not less than 240 days. Since the contention of the petitioner was not accepted by the respondent, the petitioner made representations to the Central Government under S. 19-A of the Act. The Central Government, by its communication dated 21st April, 1966, came to the conclusion that the Act applied to the petitioner's establishment.

Thereafter, by a communi