( 1 ) ASSISTANT Regional Provident Fund Commissioner, Meerut has filed writ petition No. 4544 of 1999 under Articles 226/227 of the Constitution of India, inter alia, praying for issuance of writ of certiorari or mandamus or any other order or direction, quashing the order dated 4. 6. 1999 made by Employees Provident Fund Appellate tribunal on 10. 7. 1998 under Section 7 (A) of the Employees provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the Act ).

( 2 ) SHREE Shyamkamal Industries Pvt. Ltd. (hereinafter referred to as the Company) has filed Civil Writ no. 16324 of 2004, inter alia , praying to declare the provisions contained in Rule 7 (2) of the Employees provident Fund Appellate Tribunal (Procedure) Rules, 1977 (hereinafter referred to as the Rules) as ultra vires being in contravention of the provision contained in Section 7-1 (2) of the Act and to hold that the provision contained in Section 5 of the Limitation Act is applicable to the Tribunal for the purpose of condonation of delay.

( 3 ) IN the petition filed by the Assistant Regional provident Fund Commissioner, respondent No. 3 is the petitioner in writ petition No. 16324 of 2004 and both the petitioners are arising out of the same order and hence the petitions are heard and disposed of together.

( 4 ) WRIT Petition No. 4544 of 1999 was placed for hearing before the learned Single Judge and on 31. 8. 2004, the learned Single Judge was of the opinion that the decision rendered by learned Single Judge of this Court in u. P. State Road Transport Corporation v. Regional provident Fund Commissioner in CWP No. 1381/1988 decided on 27. 9. 2001 wherein the view is taken that the appeal can be filed only within a period of 120 days and if the appeal is filed beyond the period of 120 days, the delay in filing the appeal cannot be condoned, requires reconsideration and, therefore, the matter was listed before the Division Bench. At the initial stage, when the matter was being heard, respondent No. 3 in the writ petition No. 4544/1999 contended that the rule is ultra vires the provisions of the Act and the law of limitation would be applicable. Thereafter, for issuance of an appropriate writ petition was filed by the employer being writ petition No. 16324/2004. The relevant facts are as under.

( 5 ) THE petitioner, Shree Shyamkamal Industries Pvt. Ltd. having its registered office at Delhi was incorporated under the Companies Act, 1956 on 8. 5. 1974. It started operating its unit near Bombay in the year 1981. The second unit commenced operations at NOIDA in March, 1990 and was brought under the purview of the Act by the regional Provident Fund Commissioner, Meerut from the very date of set up i. e. 30. 3. 1990. The Company having its first unit which was set up in 1981 was already covered under the provisions of the Act and was under the jurisdiction of Regional Provident Fund Commissioner, maharashtra. However, it failed to report compliance of the Act and the schemes framed thereunder in respect of its second unit. It is under these circumstances, the proceedings were initiated.

( 6 ) THE contention raised before the Assistant Regional provident Fund Commissioner, Meerut is that the companys office at NOIDA is not a branch of their company at Bombay. The Company situated at NOIDA is distinct and separate and there is no functional integrity between the NOIDA and Bombay company.

( 7 ) IT was contended that NOIDA factory manufactures liquid inks which are used for packaging industries whereas the companys factory at New Bombay manufactures paste ink used in newspaper industries. It was further contended that the factory at NOIDA is registered under the Factories Act and has its own distinct and separate staff. The terms and conditions of service of the staff at NOIDA are totally distinct and separate from those applicable to the workmen in Bombay factory. The NOIDA unit had taken loan from State Bank of bombay. It has been separ