RAMACHANDRAN K S Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE questions that stand referred to us are :

(2.) ON the application of the assessee under S. 66 (1) of the Act, the questions set out earlier stand referred to us.

(3.) THE arguments of Mr. Ramamani, learned counsel for the petitioner, run in this manner. The Employees' Provident Funds Act, 1952, received the assent of the president on 4 -3 -1952, and came into force on that day. A scheme was framed under the Act and it is not in dispute that that scheme was notified on 2 -9 -1952. It is also not in dispute that printing as an industry was added to Sch. I of the Act by a notification S. R. O. 1566 dated 4 -7 -1956. This category of printing however excluded printing industry relating to newspaper establishments as defined in the working Journalists Act. This latter Act, which received the assent of the President on 20 -12 -1955, applied to newspaper establishments like the "hindu". S. 15 of this act provided for the application of the Employees' Provident Funds Act, 1952 to such newspaper establishments. This section reads thus :