( 1 ) BY the present petition, the petitioner has challenged the order dated 11. 8. 2003 passed by the respondent No. 1 in exercise of powers under section 7-A of the Employees Provident Funds and Miscellaneous provisions Act, 1952 ("the said Act" for short) by which a demand of unpaid provident fund of the employees of the petitioner Company to the tune of Rs. 6,62,759/- towards principal and Rs. 1,85,186/- towards interest has been raised against the petitioner. The petitioner has also challenged the order dated 15. 1. 2004 by which the review application filed by the petitioner against the said order dated 11. 8. 2003 came to be rejected.

( 2 ) BASIC facts which are, more or less, undisputed can be stated at the outset. The petitioner is a Company incorporated under the Companies Act, 1956 and is engaged in manufacture of copper and copper alloys tubes and rods. The employees of the petitioner Company receive salary which includes certain allowances, such as house rent allowance, conveyance allowance, medical allowance and lunch allowance. It is not in dispute that the employees of the Company do not receive dearness allowance and that the Union has raised an ind