ORDER :

1. The present Writ Petition has been filed for the following relief:

“......this Hon’ble Court may be pleased to issue a Writ, Order or Directions more particularly, one in the nature of Writ of Mandamus, declaring the Order No. AP/VP/13/CC-EXAM/7A/2010/1414, dated 30.09.2010, passed by respondent herein as wholly illegal, unconstitutional, arbitrary, without jurisdiction and contrary to the mandatory provisions of the Employees’ Provident Funds and Mis. Provisions Act, 1952, and consequently restrain the respondent herein from levying and demanding Provident Fund at 12% under Section 6, Proviso of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 and pass such other or further orders as this Hon’ble Court deems fit and proper under the circumstances of the case.”

2. A counter affidavit has been filed by the respondent No. 1.

3. I.A. No. 44961 of 2017 was filed by the employees of the petitioner establishment, who were in service by the time of the order, dated 30.09.2010 passed by the respondent No. 1 and later they were retired from service, seeking to implead them as respondent Nos. 2 to 28 and the same was allowed on 20.11.2012 impleading them as respond