A. SEETARAM REDDY, J.

( 1 ) THE Petitioner, Andhra Cement Company Limited, seeks to issue a writ of certiorari to quash the proceedings dated 6/05/1982 of the Regional Provident Fund Commissioner, Hyderabad.

( 2 ) THE relevant circumstances in which the impugned proceedings have been issued may be set out : The petitioner-Company, incorporated under the Indian Companies Act, established a cement factory known as Andhra Cement Factory at Vijayawada in the year 1938. In the year 1978 the management established another factory styled Visakha Cement Works at Visakhapatnam. The State Government allowed interest-free sales tax loans, a rebate of 25% in power tariff and other facilities as incentives to the new industry. The Commissioner of Labour also recognised it as a separate establishment. The service conditions are totally different from the service conditions of the workmen working in Andhra Cement Factory. The employment also was different. 75 per cent. of the wages as recognised by the Central Wage Board were also being paid from 1/11/1979. The workmen accepted the same. Separate balance sheet and separate accounts are maintained for the new establishment.

( 3 ) THE Parliament, wi

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