- (1.) BY this petition, the petitioner has challenged its coverage under the provisions of employees Provident Funds and Misc. Provisions Act, 1952.
(2.) THE respondent - authority under the said Act after holding inspection issued notice annex. 4 dtd. March 21, 1994 to the petitioner -Trust about coverage of said Trust under the provisions of the Act. The petitioner - Trust supplied the requisite information in the prescribed form, Annex. 6 on record to the effect that the petitioner is a temple - Trust of 600-800 years old and it is neither a business nor an industrial establishment, but itls a temple and is a Trust registered under the Rajasthan Public trust Act, with the Devasthan Department. It was also stated in the said Annex. 6 that looking to the historical importance of the said temple -Trust, the Central Board of Direct Taxes has exempted the said Trust from Income Tax. It has neither any profit motive nor is engaged in any business activities or industrial activities and therefore, it is not covered by the provisions of the said Act of 1952.
(3.) AGAINST the impugned order Annexure 7 dated May 31, 1994 allotting code No. 7154 to the petitioner - Trust, the petitioner Trust approached this Court by way of present writ petition contesting its coverage under the provisions of the said Act.;