(1.) The question for consideration in this appeal is whether an establishment which is manufacturing carpets is subject to the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (Act XIX of 1952) (hereinafter referred to as the Act). The appellant is a partnership firm carrying on the business of manufacturing and selling carpets in the State of Rajasthan at three factories belonging to it. When steps were taken to direct the appellant to comply with the provisions of the Act by the RegionalRs. Provident Fund Commissioner the appellant contested the applicability of the Act on the ground that the establishment owned by it was not manufacturing 'textiles' included in Schedule 1 to the Act. The Regional Provident Fund Commissioner after giving opportunity of being heard to the appellant passed an order on 27th July, 1979 holding that the business of manufacturing carpets carried. on by it made the Act applicable to the appellant as carpets were textiles. Aggrieved by the said order the appellant filed a petition under section' 19A of the Act before the Central Government. The Central Government passed an order on 4th May, 1981 holding that the appellant's establishment was engaged in the manufacture of 'textiles' and accordingly the order of the Regional Provident Commissioner was up held. The appellant thereafter filed a petition under Article 226 of the Constitution before the Rajasthan High Court (Jaipur Bench) The High Court by its order dated 15th October, 1984 dismissed the writ petition. The appellant then appealed to the Division Bench of the High Court and the Division Bench of the Rajasthan High Court dismissed the appeal on 29th January, 1985. This appeal, by special leave is filed against the order of the Division Bench of the High Court of Rajasthan.
(2.) The only point urged before us by the learned counsel for the appellant is that the products, namely, carpets which are being manufactured by the appellant did not come within the meaning of the expression 'textiles' described in Schedule 1 to the Act and hence the Act was inapplicable. Clause (a) of subsection (3) of S. 1 of the Act provides that subject to the provisions contained in section 1, the Act applies to every establishment which is a factory engaged in any industry specified in Schedule 1 and in which 20 or, more persons are employed. The relevant part of Schedule 1 to the Act reads thus:
(3.) Clause (d) of the Explanation contained in Schedule 1 to the Act reads thus: