S.K. Jha, J.

In this application under Article 226 of the Constitution of India the petitioners have prayed for issue a writ in the nature of certiorari for quashing the notice dated 5.1.76 as incorporated in annexure 2 and the order of the Regional Provident Fund Commissioner respondent no. 2 dated 17.1.77. as incorporated in annexure 3 to the writ petition. A further prayer has been made for the issuance of a writ of mandamus restraining the respondents from taking any action under the Employees' Provident Funds (and Family Pension Funds) Act, 1952 (hereinafter to be referred to as the Act).

2. By the impugned order (annexure 3) the petitioners have been asked to pay the amounts of money determined as employer's contribution to the provident fund purported to be made under section 7 A of the Act. The notice as contained in annexure 2 was issued to the petitioners prior to the passing of the aforesaid order.

3. The grounds on which the petitioners have sought relief’s aforementioned are that the Act, does not apply to the petitioners as Messrs Shankar Brothers petitioner no. 1 (a firm), is neither a factory nor an establishment employing 20 or more persons notified by the Cen