Works Committee - have to form such committee if you have 100 + manpower or government specific order?

mbansal05
Recently we got a NC in a social audit regarding works committee . We took expert opinion from an expert industrial Lawyer, As per Under Section 3(1) it is mentioned that you have to form such committee if you have 100 + manpower & second condition is that if state government has passed any general or specific order in this regard. As our company is in Gujarat, and Gujarat government has not passed any specific or general order in this regard so its not required to form such committee. He has also given his opinion letter. Will opinion letter work in social Order?
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