(1.) THE appellant manufactures lime and is registered under the Small Scale Industry. The Assistant Provident Fund Commissioner issued a notice to the appellant under Section 7(a) of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the 'Act'). In reply thereto, the information was submitted by the appellant in Form 3 -A and 6 -A for the period 1983 -1984 to 1989 -1990.
(2.) IT is not in dispute that the appellant industry was voluntarily extending the provident fund benefit to some of its employees under the provisions of the Act. The appellant in reply contended that the lime industry does not fall within the purview of the Act as the lime cannot be termed to be 'heavy and fine chemical' as mentioned in Schedule I to the Act. Without deciding this objection, liability was saddled. An appeal was preferred under Section 7(d) of the Act before the Employees' Provident Fund Tribunal. The appeal was partly allowed. The submission that the lime industry is not covered under Schedule I was rejected by the Tribunal. The matter was remanded by Tribunal for determining the liability afresh. The appeal was, thus, partly allowed.
(3.) THE above order passed by learned single Judge in W. P. No. 1252/2000 has been assailed in the present appeal. The singular submission raised by learned counsel for the appellant is that the lime industry cannot be defined to be one of the 'heavy and fine chemical' industries falling under Schedule I. Thus, the orders passed by the Employees' Provident Fund Commissioner, Employees' Provident Fund Tribunal and learned single Judge are liable to be quashed. Learned counsel while elaborating the submission urges that when cement, iron and steel have been separately mentioned under the different entries in Schedule I of the Act, whereas the 'heavy and fine Chemicals' has been mentioned in entry No. 18 of Schedule I. The lime is having the similar use like that of cement. The intention of the legislature is not to include the lime within 'heavy and fine Chemicals', as no separate notification has been issued, hence, the intention of the legislature is not to include lime as 'heavy and fine chemical' under entry No. 18. Hence, the lime industry has to be necessarily excluded from the scope of the entry and consequently from the purview of Schedule I and from the application of the Act.