the short question that arises is whether the petitioner establishment is entitled to the protection of section 16 of the employees’ provident fund act. generally stated, this act makes the employers liable to pay certain amounts towards the provident fund of the employees. section 16 of the act, however, makes the act inapplicable to any establishment

“employing 50 or more persons, or 20 or more but less than 50 persons, until the expiry of three years in the case of the former and five years in the case of the latter from the date on which the establishment is or has been set up”.

It is seen from this provision that in the case of an establishment liability to pay any contribution towards the employees’ provident fund is postponed for a period of time from the date when it was set up and the question that i have to decide is whether the petitioner establishment is entitled to this ‘infancy protection‘, as it is called.

The petitioner company was incorporated under the indian company’s act in april, 1959. the object of the company was the taking on lease of the building and equipment known as the ‘rajkumari theatre ‘from the owner thereof. previously, this building had been le