Section 18(2) in The Jammu and Kashmir Employees Provident Funds and Miscellaneous Provisions Act, 1961
(2)If the Government is of opinion that having regard to financial position of any class of establishments or other circumstances of the case, it is necessary or expedient so to do it may, by notification in the Government Gazette and subject to such conditions as may be specified in the notification, exempt that class of establishments from the operation of this Act for such period as may be specified in the notification.
