A.N.Grover, J.

1. This judgment will also dispose of the other two connected petitions (Civil Writs Nos. 1067 and 1069 of 1957) as common points of law are involved. The facts in Civil Writ No. 1068 of 1957 may be shortly stated.

2. The Government of India started a general engineering workshop at Faridabad in which according to the petitioner-company ordinary stoves meant for domestic use were being manufactured. The Government decided to dispose of the factory and invited tenders for its sale. The tender of the petitioner-company was accepted and an agreement was entered into on 17-2-1955 by virtue of which the company purchased the factory for Rs. 3,56,045/8/-.

It is alleged that after the purchase of the factory ihe company utilised the engineering workshop for the manufacture of parts required for installing a motor factory up to June 1950. By means of a letter dated 31-7-1956 the company was informed by the Regional Provident Fund Commissioner that the factory in question fell within the purview of the Employees Provident Funds Act, 1952.

The company was required to deposit the dues on account of contribution and administrative charges in respect of such employees who