JUDGMENT :

D.Y. Chandrachud, J.—Rule, returnable forthwith. Counsel appearing on behalf of the Respondent waives service. By consent, taken up for hearing and final disposal.

2. The Petitioner is an indenting agent and was incorporated on November 16, 1994. As an indenting agent the Petitioner is required to liaise with customers in India and place orders on their behalf with its principals. On September 4, 1995, the Petitioner addressed a letter to the Regional Provident Fund Commissioner, applying for coverage of its establishment u/s 1(4) of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 on a voluntary basis "with effect from December 1, 1995 the last date of the month in which the notification is published in the Gazette of India." The Petitioner undertook as an employer to pay its share of the Provident Fund contribution at the rate of 10% as provided u/s 6 of the Act read with paragraph 29 of the scheme framed thereunder. The Petitioner stated that a majority of the employees had also agreed to such coverage and the employees were willing to pay their contribution at the rate of 10%. A copy of the written consent of the employees was also enclosed.

3. No a