Brief facts of the case are that respondent No.2 issued a notice dated 26.08.1996 (Annexure-1) to M/s Oriental Palace Resorts, Udaipur, which claims itself as a Unit of petitioner – M/s Gattani Resorts Pvt. Ltd. mentioning that M/s Oriental Palace Resorts, engaged in hotel business, included in Schedule-I/ classes of establishments in the Act of 1952 has employed 29 persons in April, 1996. It is further mentioned that it has completed the infancy period in terms of provisions of section 16(1)(d) of the Act of 1952 of three years before April, 1996, therefore, as per the provisions of Act of 1952 and the schemes framed thereunder, M/s Oriental Palace Resorts Pvt. Ltd. is liable to pay employees’ contribution from 01.04.1996. In response to the notice, M/s Oriental Palace Resorts submitted its reply on 30.08.1996 (Annexure-2) claiming that the above mentioned establishment was commenced on 13.11.1993 and three years infancy period would be over on 12.11.1996, therefore, they would abide by the provisions of the Act of 1992 from November, 1996 onwards. It has also been mentioned that M/s Oriental Palace Resorts had no establishment or employee prior to the
