ORDER :- This petition is to quash an order of the respondent, the Regional Provident Fund Commissioner, Madras, dated 12th September 1957, regarding the concern of the petitioner as a scheduled industry and calling upon it to remit the employers share of contribution, full and double administrative charges at the prescribed per cent age for the period from 1st November 1952 to 31st March 1955 besides penal damages at 6½ per cent. per annum on the delayed remittance for the period. The petitioner is said to be a proprietary concern upto 31st March 1959 when it was converted into a partnership firm. The business which was started in 1948 consists of the manufacture of builders hardware, parts and accessories in the nature of gate handles, door handles, coat hooks, soap trays, tooth paste trays etc. The petitioner admits that in 1952 and subsequently more than 50 workers have been employed and that with effect from the 1st April 1956 it had introduced the provident fund scheme for its workmen. According to the petitioner, the provident fund inspector, Madurai, and the respondent called for particulars and eventually decided that its concern is a scheduled industry and this o