COSMOPOLITAN CLUB, REPRESENTED BY ITS HONORARY SECRETARY S. SHANMUGBAM Vs. REGIONAL PROVIDENT FUND COMMISSIONER

JUDGEMENT

(1.) THIS is an appeal directed against the judgment of Srinivasan J. dismissing the petition filed by the Cosmopolitan Club, Madras for a writ of mandamus prohibiting the Regional Provident Fund Commissioner, Madras taking action under the Employees' Provident Funds Act, 1952 as amended against the Cosmopolitan Club, Madras. Briefly speaking, the Act is intended to provide for the institution of provident funds for employees in factories and other establishments; the employer has to contribute 61/4%. The Cosmopolitan Club contends that the Act does not apply to them.

(2.) ORIGINALLY Section 1(3) of the Act stood as follows:

(3.) UNDER the powers vested in the Central Government by Section 1(3)(b) they issued the following notification on 31st May, 1963 viz.,