These petitions have been taken up together for disposal as common question of law is involved. In these petitions, petitioners have sought to declare Section 7-Q of the Employees Provident Funds and Miscellaneous Provisions Act, 1952, as unconstitutional and violative of Articles 14, 19(1)(g) and 20(1) of the Constitution and to strike down the provisions of Section 7-Q of the Act in the matter of levying rate of interest for the delay in payment of contribution being violative of principles of natural justice, discriminate arbitrary and unreasonable and to quash the order passed by the 1st respondent under Section 7-Q of the Act and for issuance of a writ of mandamus directing the respondent to consider the hardship and to cancel the interest imposed as per Section 7-Q of the Act and for such other orders.

2. Facts will be referred to in respect of W.P. No. 34582 of 2002. Petitioner is a company incorporated under the provisions of the Companies Act, 1956 having commenced its activities in the field of software development in August 1999. Petitioner is said to have voluntarily approached for the coverage of the establishment as per the provisions of the Act and is said to hav