Vipin Sanghi, J. Oral:

1. The present batch of writ petitions have been preferred by the U.P. State Road Transport Corporation (UPSRTC) to assail the orders passed by the Regional Provident Fund Commissioner (RPFC)/ Assistant Provident Fund Commissioner (APFC) under Section 14-B of the Employees Provident Fund & Miscellaneous Provisions Act, 1952 (the Act) and the appellate order passed by the Employees Provident Fund Appellate Tribunal, New Delhi (the Appellate Tribunal), the details whereof are set out herein below: “TABLE”

2. Since common issues have been raised by the petitioner in these petitions, they are being dealt with by this common judgment. In respect of some of the proceedings and orders, certain additional issues are raised, such as in W.P.(C.) No. 6676/2010, which shall be noted hereinafter and dealt with.

3. The case of the petitioner is that it is a statutory authority, functioning directly under the control of the State Government of Uttar Pradesh. It is a corporation constituted w.e.f. 01.06.1972 under Section 3 of the Road Transport Corporation Act, 1950. It has succeeded to the assets & liabilities of the erstwhile U.P. Roadways. The mandate of the p