GYANENDRA KUMAR, J. :- These two connected Special appeals directed against the common judgment dated 20-3-1967, delivered by the learned single Judge in connected Writ Petitions Nos. 2174 of 1964 and 3003 of 1966, involve similar questions of fact and law. Therefore, we also propose to decide these appeals by a common judgment.

2. The appellants are partnership firms of the district of Muzaffarnagar, established in 1958, by a licence granted under the Factories Act, for manufacturing khandsari sugar by the open pan process. In 1952, the Employees' Provident Funds Act 19 of 1952 (hereinafter called the Act) came into force, along with Schedule I attached thereto, mentioning various industries to which the Act was to apply. Under Section 4 of the Act the Central Government was authorised to add to Schedule I any other industry in respect of the employees whereof it was of the opinion that a provident fund scheme should be framed and applied.

In 1956, the Central Government, by necessary notification added 'sugar' industry in Schedule I, with the result that the employees' provident fund scheme became applicable to the sugar industry as well. Accordingly, the Regional Providen