KANPUR TEXTILE FINISHING MILLS Vs. REGIONAL PROVIDENT FUND COMMISSIONER
HIGH COURT OF PUNJAB AND HARYANA
KANPUR TEXTILE FINISHING MILLS
REGIONAL PROVIDENT FUND COMMISSIONER
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Kapur, J. -
(1.) This rule is obtained under Article 226 of the Con-stitution for the issuing of a writ of 'mandamus' directing the opposite party to forbear from enforcing the provisions of the Employees' Provident Funds Act, 19 of 1952, as subsequently amended against the petitioners.
(2.) It is submitted that the petitioners' factory is carrying on the work of processing of woollen, silk, cotton and rayon yarn textile goods by dyeing, printing, bleaching and finishing and are employing 150 workmen in the factory and, therefore, this factory does not fall within Schedule I of the Employees' Provident Funds Act read with Sections 2(i) and 4 of the Act because the petitioners are neither manufacturers nor producers of textile goods and it is therefore contended that the letter of the opposite party dated 20-3-1954 calling upon the petitioners to comply with the provisions of the Act as from 1-11-1952 is contrary to law and the petitioners are not liable to make the requisite deposit of money or to comply with the notice of that date.
(3.) In order to determine the relative rights of the parties it is necessary to make a reference to the Act. The object of this Act is to provide for the institution of provident funds for the employees in factories and other establishments. The Act came into force on 4-3-1952 but was extended to the Punjab on 1-11-1952. It applies to all factories engaged in any industry specified in Schedule I in which 50 or more persons are employed. Section 2 deals with definitions and although in the Act as passed the word 'manufacture' was not defined, by the amending Act 37 of 1953, Sub-section (ia) was added to define the word 'manufacture' as meaning ' making, altering, ornamenting, finishing or otherwise treating or adapting any article or substance with a view to its use, sale, transport, delivery or disposal. Under Section 5, the Central Government is empowered to frame a scheme to be called the Employees' Provident Fund Scheme and by the amending Act 37 of 1953 a provision can be made for the Scheme to be prospective or retrospective as from a particular date.;
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