Chandra Reddi, C.J.

This appeal is brought against the judgment of Srinivasan, J. declining to quash the order of the Regional Provident Fund Commissioner calling upon the appellant to make contribution to the employees' provident fund.

The appellant, a limited company, which was incorporated on 27 April 1959, took on lease a building with equipment known as the "Rajakumari Theatre" from the owner thereof. This theatre was leased by the owner to one Om Prakash Guptha, and, on the expiry of the lease, the owner obtained possession of the property by instituting proceedings in the High Court. Thereafter, lease of this theatre was granted to the appellant in June, 1960, as stated above. When the Regional Provident Fund Commissioner required the appellant to make the contribution under the Employees' Provident Funds Act, 1952, from 16 June, 1960, the date on which he started the cinema shows under the name and style of Sahani Cinemas, it was urged on behalf of the appellant that since the company newly started business only with effect from 16 June 1960, it was entitled to protection for five years from 16 June 1960. Disagreeing with this contention, the Regional Provident Fu