VIPIN SANGHI, J.

1. The petitioner has preferred the present writ petition under Article 226 of the Constitution of India to assail the order dated 28.07.1999 passed by the Regional Provident Fund Commissioner (RPFC) under section 7A of the Employees Provident Fund and Miscellaneous Provisions Act, 1952 (the Act), and the appellate order dated 17.12.1999 passed by the Employees Provident Fund Appellate Tribunal (the Tribunal) dismissing the petitioners appeal under section 7I of the Act against the order dated 28.07.1999.

2. The petitioner runs its factory at Faridabad. In respect of its employees, it deducts and deposits the provident fund dues under the provisions of the Act. It appears that the petitioner provided subsidized canteen facilities to the workmen/employees working at its factory. Subsequently, a settlement was reached under section 12(3) of the Industrial Disputes Act, 1947 (the ID Act) between the petitioner management and the workers union, namely, Kelvinator of India Employees Union (Regd.) on 13.10.1995. One of the terms of the said settlement relating to reorganization of canteen services and canteen allowance, which is relevant for the present purpose, r