AMITAVA LALA, J. ( 1 ) BOTH the writ petitions are directed to be analogously heard. A challenge has been thrown in respect of the notification being No. 565 dated May 5, 1980 whereunder government of West Bengal in exercise of the powers conferred of clause (b) of sub-section (3) of Section 1 of the Employees' Provident funds and Miscellaneous Provisions Act, 1952 specified all inland water transport establishments and employing twenty or more persons as a class of establishment to which the provisions of the said Act shall apply with effect from May 31, 1980. Such writ petition is numbered as W. P. 18361 (W) of 1999. But it appears to this Court that the other writ petition which has been directed to be analogously heard being C. O. 13114 (W) of 1988 whereunder the petitioner itself wanted to be covered by the Employees Provident Funds scheme. However, since a question of law belatedly in the affidavit-in-reply to W. P. 19361 (W) of 1999 has been taken, the Court has to give answer to that effect. ( 2 ) ACCORDING to the petitioner, they are running their vessels from one side to other of the river Ganges (Bhagirathi ). They contended that those vessels cannot be covered as vessels under the Inland Vessels Act, 1917. But I find from Section 2 (b) itself that "inland water" means any canal, river, lake or other navigable water. In such Act under Section 70, the central Government is given power to issue notification how much of any tidal water shall be deemed to be an inland water for the purposes of this Act. ( 3 ) SECTION 2 (q) of the Major Port Trusts act, 1963 says that "port" means any major port to which this Act applies within such limits as may from time to time be defined by the central Government for the purpose of this Act by notification of the Official Gazette and until a notification is so issued within such limits as may have been defined by the Central government under the provisions of the Major port Trusts Act. ( 4 ) SECTION 2 (r) of the Act says port approaches relation to a port means those parts of the navigable rivers and channels leading to the port in which Indian Ports Act is in force. ( 4 ) SECTION 2 (r) of the Act says port approaches relation to a port means those parts of the navigable rivers and channels leading to the port in which Indian Ports Act is in force. ( 5 ) SECTION 5 of the Indian Ports Act 1908 empowers the Central Government to alter the limits of the Port by making appropriate notification in the Official Gazette. ( 6 ) THE Bengal Waterways Act, 1934 had been enacted for the purpose of providing (sic) for the maintenance and improvement of the waterways in West Bengal. Proviso to Section 40, sub-section (2) of the Act declares that no navigable channels within such limits as may have been declared under the Indian Ports navigable rivers and channels, leading to the said port, shall be placed under the control and administration of the Board. ( 7 ) IT has been contended by the petitioner in carrying out such business of ferry service, no permission is required from the respective authorities constituted under Bengal waterways Act, 1934, Bengal Ferries Act and the Canals Act, 1964 all of which Acts are applicable to inland water establishments. Therefore, the applicability of the notification is bad in law and as such the notification is liable to be declared (sic) as void, inoperative, illegal, unlawful and without jurisdiction and not binding upon the petitioner. ( 8 ) ACCORDING to me, the averment as made by the petitioner in the Writ Petition No. 18361 (W)/1999 is wholly erroneous in nature. Neither the Inland Vessels Act nor the Major port Trusts Act nor the Bengal Waterways Act nor Bengal Ferries Act nor the Canals Act control the applicability of the coverage of the provident fund. It is to be noted that Ministry of Labour issued the notification in respect of the Inland Water Establishments in which there are 20 or more employees in number. The issuance of such notification by the Ministry of labour cannot be controlled as if it will be applicable either in Inland Vessels Act, 1917 or the Major Port Trusts Act, 1963 or Bengal waterways Act, 1934 or Bengal Ferries Act, or the Canals Act, 1964 because all are dealing with the inland water transport establishments, if the meaning of the 'inland water' is taken under Section 2 (b) of the Inland Vessels Act, 1917, it will be seen under any other law, as indicated above. Any navigable vessel whether taking permission for the purpose of running the same or not, cannot be said that those are carrying the business other than the vessel business and as such an employment given thereunder cannot be covered by G. S. R. No, 565 which has been issued by the Ministry of labour. In fact, in the Writ Petition being C. O. 13114 (W)/1988 they themselves sought for coverage. However, ultimately, I hold that the issuance of notification of the Ministry of labour cannot be controlled by either of the acts. Whosoever is running the inland water transport under any of the Acts, are covered by the notification of the Ministry of Labour, thus, I do not find any cogent reason to hold that the notice issued by the Ministry of Labour dated May 5, 1980 under G. S. R. 565 is not valid in law. Therefore, I disallow the writ petition being W. P. 18361 (W)/1999 and the same stands dismissed accordingly. Interim order, if any, stands vacated. There will be no order as to costs. ( 9 ) HOWEVER, in view of the fact, there is no hesitation in my mind in passing the order in favour of the petitioner-company for overage by the P. F. authority and as such the writ petition being C. O. 13114 (W)/1988 stands allowed to the extent that the effect of coverage under their respective letter will be given. Accordingly, the P. P. authorities entitled to take appropriate step in accordance with law for the purpose of coverage and releasing any claim whatsoever in connection with the petitioner's establishments. Whatever arrears are there that will be paid by the petitioner to the respondent concerned in 9 equal instalments. First of such instalment will commence on and from August 20, 2004 and the remaining instalments shall be paid on 20th day of each succeeding months. If any of such date falls on holiday, in that case, the working day before the schedule date of instalment shall be treated as the date fixed for instalment. If the instalments are being paid, no coercive action shall be taken by the P. F. authorities but in case of failure of one instalment, the P. F. authorities will be entitled to take appropriate step. It is recorded hereunder that the petitioner-company is paying the current dues which they will go on paying along with the arrears. If the instalments are being paid, no coercive action shall be taken by the P. F. authorities but in case of failure of one instalment, the P. F. authorities will be entitled to take appropriate step. It is recorded hereunder that the petitioner-company is paying the current dues which they will go on paying along with the arrears. The respondents will send a notice to recover the arrear which has fallen due on this date within a period of fortnight from the date of communication of this order. No order is also passed in this application as to costs.