P.B.Mukharji, J. - (1.) This is an application by the Aluminium Corporation of India Ltd. under Article 226 of the Constitution. The company complains against an order of the Government, dated 23rd October, 1957 No. R-1237/WB/6983 addressed by the Regional Provident Fund Commissioner at 28, Theatre Road, Calcutta to the Manager of the Aluminium Corporation of India Ltd. This order is purported to be made under Section 19-A of the Employees Provident Funds Act, 1952.
(2.) The material part of that order of the Government of India reads as follows : "It has been decided by the Government of India under Section 19-A of the Employees' Provident Funds Act, 1952 that your factory will come under the purview of the Employees' Provident Funds Act, 1952 and the Scheme framed thereunder with effect from 1st November, 1952. You are requested to comply with all the provisions of the said Scheme with effect from that date. As regards payment of contributions for the pre-discovery period (i.e. from 1st November, 1952 to 31st October, 1956) you are required to pay the employers' share of contributions and administrative charges on both the shares (employers' and employees') together with damages at the rate of 6 1/4 per cent, per annum to the statutory Fund. Regarding payment of the employees' share of contributions for the aforesaid period it may be left to the employees concerned to pay the arrears, if they so desire. You are, therefore, required to pay both employers' and employees' share o contributions from 1st November, 1956 onwards together with administrative charges thereon. It may please be noted that the damages will be levied as usual on all related payments under Section 14-B of the Act. You are also required to transfer the past accumulation to the credit of the member employees as on 31st October, 1952 positively within 30 days from the receipt of this letter as required under paragraph 28 of the Employees' Provident Funds Scheme, 1952 read with Section 15 of the Act."
(3.) On behalf of the applicant this order has been challenged. Large questions have been raised by the applicant. It has been contended that the company's business or industry does not come within the meaning of the Employees' Provident Funds Act, its Schedule 1 or any of the amendments thereto. For this purpose reliance is placed on the letter of the Government of India, dated 18/19th January, 1953 to the Secretary of the Company stating "I am directed to say that the Corporation is not covered by the head 'Electrical, Mechanical or General Engineering Products', if it produces aluminium only as a raw material to be used in the manufacture of different articles of diverse use and applications." and the Regional Provident Fund Commissioner, West Bengal in Calcutta by letter No. R-1077, dated 23rd March, 1953 committed himself by saying "Shri D. P. Datta, Provident Fund Inspector, West Bengal, has ascertained on enquiry that you produce aluminium sheets and circles only and do not manufacture any utensils out of aluminium. I, therefore, hold, subject to confirmation by Government, that your factory does not come within the purview of the Employees' Provident Funds Act, 1952.";