SHIV NARAYAN DHINGRA, J.

( 1 ) BY this writ petition, the petitioner has challenged the validity of order dated november 3, 2000 passed by Employees provident Funds' Appellate Tribunal (in short ' the Tribunal') whereby the Tribunal allowed the appeal of the respondents and set aside the order dated October 7, 1999 passed under section 7-A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to as 'the Act' ).

( 2 ) BRIEFLY the facts are that an inspection of the premises of the respondents was conducted by the members of the Squad, under provident Funds Commissioner, and the squad recommended the applicability of the Act to nath Oil Company and Nath Trading, stating that the two establishments were one. The enquiry conducted by the Regional Provident funds' Commissioner, after the report of the squad, revealed that Nath Trading and Nath Oil company were operating from the same premises at 14, Kailash Colony, New Delhi - 110048 and there was only one entry to that premises. There was no distinct or distinguishable demarcation distinguishing the two establishments. The employees sitting there were intermingled. Both the establishments had