MUKUNDAKAM SHARMA, C. J.

( 1 ) ALL these appeals were argued before us by the counsel appearing for the parties. During the course of hearing it appeared to us and agreed to by the counsel appearing for the parties that the issues and the facts involved in these appeals are similar. That being so, we propose to dispose of all these appeals by this common judgment and order.

( 2 ) HOTEL Jaipur Ashok, Ashok Airport Restaurants, Hotel Samrat and hotel Kanishka are India Tourism Development Corporation's Hotels. In view of disinvestment policy of the Government of India, all these hotels were dis-invested and private parties have taken over the management and control of the said hotels.

( 3 ) THE issue that arises for consideration is regarding realisation of the dues relating to the provident fund, which is sought to be recovered by the regional Provident Fund Commissioner, New Delhi from the appellants herein. It was sought to be submitted before us that the aforesaid appellants are not branches and units of India Tourism Development Corporation limited and in fact they are independent establishments and, therefore, none of the provisions of the Employees' Provident Funds and Misc