SHIV NARAYAN DHINGRA, J.

( 1 ) BY this writ petition, the petitioner has assailed the legality of order dated 22nd August, 1997 passed by E. P. F. Appellate Tribunal dismissing the appeal of the petitioner.

( 2 ) BRIEFLY, the facts are that the petitioner's establishment was started on 4th January, 1985. On 22nd October, 1989, two inspectors of Central inspection Squad from the provident fund department visited the petitioner's establishment and inspected records. Inspectors found that the petitioner's establishment was found employing 21 persons from September, 1989. The records showed that while prior to September, 1989, the number of employees varied between 16 and 14 but in September and October, 1989, 21 employees were working in the establishment. After the inspection was done, which was counter signed by the directors of the petitioner's company, the director made a statement as under:"as we are employing 21 workers as on 1st September, 1989 and thereafter till date, we request you to cover us under Provident Fund and code number may be allotted to us at the earliest. We have not furnished/given any information/documents to your department earlier. We have got no objection