JUDGMENT : 1. The only point urged in this appeal is that the provisions of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 apply to this Establishment from the beginning on account of which the contribution of the employer should have been 8% instead of 6¼% from 1.7.1967 and not merely from 1.4.1978. Reliance is placed on the Notification dated 16.5.1961 read with the Entry at Serial No. 8 in Appendix I to the said Act. It was submitted that for this reason the terms in the settlement made between the parties in 1964 are inconsequential. A Writ Petition was filed by the appellants in the Bombay High Court, which has been dismissed by the impugned judgment. Hence, this appeal by special leave. 2. A perusal of the impugned judgment of the High Court shows that the argument in the High Court was based on the Notification dated 7.3.1962 relatable to the Entry at Serial No. 12 in Appendix 1 of the Act and stress was laid on Section 2-A of the Act for claiming this relief. The view taken by the High Court on the only argument advanced on behalf of the appellants in that Writ Petition does not suffer from any infirmity. The judgment is assailed on the above ground only which was apparently not urged in the High Court. Ordinarily, this fact alone is sufficient for us to decline to entertain a new ground of attack by the appellants. Moreover, we find that the applicability of the Notification relating to Entry at Serial No.8 in the Appendix I which is the sole ground at this stage depends on certain facts which do not appear to be admitted or undisputed in the present case much less found proved, in view of such an argument not being advanced in the High Court. There is thus no ground to interfere in this appeal. 3. Consequently, the appeal is dismissed.