( 1 ) THE petitioner Messrs. N. K. Industries (Private) Ltd. are carrying on the business of manufacturing oil under the name and style of Messrs. Rajendra Prasad Oil Mills. With effect from June 1, 1954, a separate department for the manufacture of tins was established in the said mills. This department employs ten persons only. Messrs. Rajendra Oil Mills were informed by circular No. 168 dated August 2, 1956, by the Regional Provident Fund Commissioner, that the provisions of the Employees Provident Funds Act, 1952, had been extended to thirteen additional industries including edible oils and fats by means of notification No. S. R. O. 1956 dated 4th July, 1956. It is alleged by the petitioner that this letter was received sometime in the first week of August 1956. The Rajendra Oil Mills were dosed for indefinite period with effect from 4th August, 1956 and the factory was not working at the time when the circular was received. The factory resumed work in February 1957. and it is alleged that the Provident Fund scheme was made applicable by messrs. Rajendra Oil Mills to the workers having a continuous service of more than 240 days with effect from 1st March, 1957. On