S.K. Dhaon, J. - (1.) The interpretation of Clause (d) of Sub-section (1) or Section 16 as amended by Section 21 of the Employees Provident Fund and Miscellaneous Provisions (Amendment) Act, 1988 (hereinafter referred to as the Amending Act) is the subject matter of this petition.
(2.) The petitioner a company incorporated under the Indian Companies Act, 1956 went into commercial production on 15th March, 1984. It employed a maximum number of 34 workmen with effect from the said date. The petitioner company was engaged in an industry which was specified in Schedule-1 to the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the Act) and it employed more than 20 persons. Therefore, ordinarily the Act was applicable to it. However, in view of the provisions as contained in Clause (b), of Sub-section (1) of Section 16 of the Act, as they then stood, the provisions of the Act were not applicable to it for the time being.
(3.) Section 16 of the Act, as relevant on 15th March, 1984, read: "(1) This Act shall not apply. (a) ............................ (b) to any other establishment employing fifty or more persons or twenty or more, but less than fifty persons until the expiry of three years in the case of the former and five years in the case of the latter, from the date on which the establishment is, or has been, set up". Section 21 of the Amending Act, as relevant, reads: "In Section 16 of the Principal Act--(i) in Sub-section (1), for Clause (b), the following clause shall be substituted namely: (d) to any other establishment newly set up, until the expiry of a period of three years from the date on which such establishment is, or has been, set up".;