law: Employee's Provident Funds Miscellaneous Provisions Act, 1952
  16. Act not to apply to certain establishments
  
  
  (1) This Act shall not apply
  (a) to any
  
  establishment 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 fifty persons and working without the aid of
  
  power, or
  (b) 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
  (c) 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.
  (2) If the Central Government is of opinion
  
  that having regard to the financial position of any class of 163[establishments]
  
  or other circumstances of the case, it is necessary or expedient so to do, it
  
  may, by notification in the Official Gazette, and subject to such conditions as
  
  may be specified in the notification, exempt , whether prospectively or
  
  retrospectively,] that class of [establishments] from the operation of this Act
  
  or such period as may be specified in the notification.]