Ramachandra Ayyar, C.J.

This is an appeal from the judgment of Veeraswami, J., upholding in part the demand made by the Regional Provident Fund Commissioner upon the appellant for payment of the employer's contribution for the period from 1 March, 1954 to 31 March, 1958, in accordance with the scheme framed under the Employees' Provident Funds Act of 1952.

The appellant is a private limited company running a factory for the manufacture of waterproof packing paper and tarpaulin. The process adopted in manufacturing the first article is described to be to smear with tar a sheet of paper and then superimpose another like sheet and press them together. The product, it is claimed, has the qualities of waterproof paper with the advantage of flexibility. The other produce, tarpaulin, is manufactured by treating jute gunnies with tar. According to the appellant the number of workers in the factory did not exceed fifty except on one day in each year during the relevant period. The Regional Provident Fund Commissioner called upon the company by his notice dated 11 April, 1958 to pay the contribution payable by the employer and also the administration charges and damages.

So far as t