( 1 ) THIS ia an application under Article 226 of the Constitution praying that a writ of mandamus be issued directing the Regional Provident Fund Commissioner, U. P. , Kanpur, not to take action under the provisions of the Employees Provident Funds Act of 1952 and the Employees provident Funds Amendment Act of 1953 against the applicant.

( 2 ) THE petitioner was registered as a public limited company in the year 1948 to work on an electro plating pattern, colour and chrome plating plant in India. The electroplating plant was imported and installed in Allahabad and the factory was started in October, 1950 on a trial basis. The real production, according to the petitioner, started from January, 1951. In the affidavit filed in support of the petition it is alleged that since the date of its establishment, the factory has been experimenting with one kind of thing or the other to find out as to what they could produce profitably and the work continued on an experimental basis. After some time of the starting of the factory, they took to the production of metal cases of torches along with the electroplating work and consequently the numer of workers had been increased. In 1