( 1 ) PETITIONERS are before this Court, inter alia questioning the correctness or otherwise of the order passed by Regional provident Commissioner dated 9-9-1986 holding that M/s. Devesh Sandeep Associates-lst petitioner herein, is bound to comply with the provisions of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (for short 'the P. F. Act') for the period from 1-8-1985 to July, 1986 in respect of employees working in the firm M/s. Devesh Sandeep Associates and Mody Sales Service, No. 23, Ulsoor Road, Bangalore.

( 2 ) BRIEF facts are: First petitioner is a partnership firm of which petitioners 2 to 4 are partners. Main business of the firm is selling and marketing of leather cloth upholstery, wall paper and tiles. Between 1-7-1985 and 30-6-1986, the total sales of the firm has been approximately to the tune of Rupees Eighty Five lakhs. It is asserted in the petition that out of the aforesaid turnover leather cloth sale alone constitute Rs. 76 lakhs. Sale of leather cloth is mainly to dealers in the market and bulk consumers such as furniture makers. The remaining sales of Rs. 9 lakhs is of other items like Marbles flooring, tiles, wall fabri