Jagrati Co-operative Society (JCS) is engaged in the manufacturing and selling of Papad and Pickles and has employed 35 female workers belonging to the nearby villages. The JCS is registered with the Registrar of Co-oper

Section 16(1) of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 provides that the Act shall not apply to certain establishments as stated thereunder. Such establishments include- establishments registered under the Co-operative Societies Act, 1912, or under any other law for the time being in force in any State relating to co-operative societies, employing less than 50 persons and working without the aid of power; or to any other establishment belonging to or under the control of the Central Government or a State Government and whose employees are entitled to the benefit of contributory provident fund or old age pension in accordance with any scheme or rule framed by the Central Government or the State Government governing such benefits; or to any other establishment set up under any Central, Provincial or State Act and whose employees are entitled to the benefits of contributory provident fund or old age pension in accordance with any scheme or rule framed under that Act governing such benefits. Since Jagrati Co-operative Society (JCS) has only 35 lady workers working without aid of power and registered with the Co-operative Societies Act, 1912, hence there is no requirement to deduct any Provident Fund as per the provisions of Employees' Provident Funds and Miscellaneous Provisions Act, 1952.