( 1 ) THIS writ petition is filed by the petitioner challenging the order passed by the Regional Provident Fund Commissioner, Delhi on 18. 5. 1983 under Section 7-A of the Employees Provident Fund and Miscellaneous Provisions Act, 1952. By the aforesaid order the Regional Provident Fund Commissioner had held that both the units,namely, Kaka Da Hotel and Kaka Restaurant constitute one establishment. In the present petition the petitioner has prayed for setting aside and quashing the aforesaid impugned order.

( 2 ) THE Regional Provident Fund Commissioner in the aforesaid impugned order has recorded various contentions raised on behalf of the petitioner as also on behalf of the Department. After appreciating the evidence on record, it was held by him that the nature of business of both the Kaka Da Hotel and Kaka Restaurant is common and both belong to one family and that the business of Kaka Restaurant was, in fact, expansion of business of Kaka Da Hotel. The Regional Provident Fund Commissioner also referred to the various tests laid down by the Supreme Court to determine as to what would constitute one establishment in the case of Associated Cement Co. Ltd. vs. Its