The payment of bonus act, 1965

If a company had 24 workers in January 2012 and from february, 2012 onwards its workers had fallen down to 14 and till the end of F.Y. 2013-14 the workers were below 20. Kindly please inform me whether the Bonus Act Applies in F.Y 2013-14 or not. While giving your valuable answer please specify the relevant section also.