JUDGMENT - V.P. TIPNIS, J.:-Writ Petition No. 527 of 1992 is filed by the Hindustan Lever Employees Union whereas Writ Petition No. 530 of 1992 is filed by the Hindustan Lever Research Centre Employees Union. However, as both these petitions challenge the very same orders passed by the Regional Provident Fund Commissioner, Maharashtra and Goa, and as the issue involved is identical, both the petitions are heard together and are being disposed of by this common judgment.

2. The petitioners are trade unions representing the employees of respondent No. 2 - Hindustan Lever Limited. It appears that for a considerable period, running over several years, respondent No. 2 has been including the amount of leave encashment in the amount of emoluments for the purpose of calculating the employers as well as the employees contribution towards payment of provident fund. However, by letter dated 3-7-1991 which was in reply to the letter sent by the Central Secretary, Hindustan Lever Mazdoor Sabha, the Regional Provident Fund Commissioner, Maharashtra and Goa, informed that according to the provisions of section 6 of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter

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