( 1 ) THE short facts are as follows: - 33 employees' working in M/s. Harihar polylibres, kumarapatnam were contributing to birla brothers provident fund. This contribution was prior to 1-1-1975. It was at that period the unit came under the Provisions of the employees' provident funds miscellaneous Provisions Act, 1952 (hereinafter referred to as 'the act' ). The schemes framed earlier required contribution at the rate of 10%. After the establishment was notified under the act by order dated 1-1-1975, all the employees who were earlier contributing to birla brothers provident fund were taken to the statutory provident fund. Accordingly their contributions which were required at the rale of 10% to birla brothers provident fund came to be reduced to the statutory minimum of 8% from 1-1-1975 unilaterally. Therefore the question arose whether the employers vi/. . M/s. Harihar polyfibres were within the powers to reduce the existing higher rate of contribution applicable to the statutory minimum of 8% unilaterally? If that is so, whether such a deduction in the existing benefits in the nature of higher rate of contribution would not offend Section 12 of the act. This matter c