1. Heard Mr. B.D. Das, the learned senior counsel representing the petitioners in the WP(C) Nos.4107/2011, 726/2008 and 5767/2010, respectively. Advocates Mr. P.J. Saikia and Mr. M. Choudhury are appearing for the other petitioners in this group. The Indian Oil Corporation Ltd. (IOC) is represented by the senior counsel Mr. S.N. Sarma in the WP(C) No.3523/2012. In the other cases, the IOC is represented by Mr. N. Deka, the learned Counsel. The Employees Provident Funds Organization (EPF) and their authorities are represented by their Standing Counsel, Mr. P.K. Roy. As agreed to by the parties the cases are heard analogously and this judgment will cover all the cases.

2. These cases pertain to minor contract works under the IOC and the primary grievance of the petitioners is the tender requirement of furnishing the Provident Fund Code ('the PF Code') in order to be eligible for submitting tenders under the IOC. The petitioners contend that they are small time contractors employing less than 20 employees in their respective establishments and, therefore, the Employees Provident Funds and the Miscellaneous Provisions Act, 1952 ('the EPF Act') do not apply to their establishments. Accor

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