JUDGMENT :

B.P. SARAF, J.

1. These are four writ petitions filed by four partnership firms who have been clubbed together and treated as one establishment by the Regional Provident Funds Commissioner, Bombay, for the purpose of determining the liability under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (the Act), and asked to pay the provident funds dues with effect from 31 January, 1975. A common code number was allotted by the Regional Provident Funds Commissioner, Maharashtra and Goa, being Code No. MH/22043 to one of the firms namely Sunder Transport, the petitioner in Writ Petition No. 1199 of 1988 for itself and the other three firms who are petitioners in the other writ petitions. The liability under S. 7 of the Act was determined at Rs. 1,99,087.50 and notice was served on each one of the four firms separately to pay the said amount. The aforesaid demand notices of the Regional Provident Funds Commissioner which are dated 20 February, 1988, and the common order, dated 27 January, 1988, in pursuance of which these demand notices were issued, are the subject matter of challenge.

2. The petitioner in Writ Petition No. 1199 of 1988 is Sunder Transport. Th