V.K. Bali, C.J.

By this common order we propose to dispose of this bunch of connected matters. The bare minimum facts as projected that need a necessary mention have been extracted from W.P.(C).No.574 of 2004 and W.A.No.435 of 2004.

2. The question that needs adjudication is as to whether an employer who may have been contributing in excess of the minimum prescribed under the statutory limits even though on the basis of a joint application filed by the employer and employees before the concerned authorities under the Employees’ Provident Fund and Miscellaneous Provisions Act, 1952 (hereinafter referred to as the Act of 1952) can discontinue from the remittance of such excess share of provident fund.

3. The petitioners in W.P.(C).No.574 of 2004 are employees and association of employees of the Kerala Co-operative Milk Marketing Federation Limited, second respondent herein, which consists of three regional co-operative milk producers unions; the Trivandrum Regional Co-operative Milk Producers Union, the Ernakulam Regional Co-operative Milk Producers Union and the Malabar Regional Co-operative Milk Producers Union. As per the decision of the Board of Directors of the second respondent Federation held on 6.8.1984 it was decided to enroll those employees of the Federation whose monthly wages exceed Rs.1,600/- also the Employees’ Provident Fund Scheme and contribution be made at the rate of 8 1/3% of pay without imposing any upper limit with effect from 1.9.1984. The above decision was in accordance with clause 26(6) of the scheme that then existed. Chapter IV of the Employees’ Provident Funds Scheme 1952 (hereinafter referred to as the Scheme of 1952) deals with membership of the Fund. As per clause 26, every employee employed in or in connection with the work of a factory or other establishment to which the Scheme applies, other than excluded establishment, shall be entitled and required to become a member of the Fund. Sub-clause (6) of Clause 26 permits the enrollment and continuance of employees with monthly pay exceeding Rs.6,500/-. Clause 26A of the Scheme provides that a member of the Fund shall continue to be a member until he withdraws the amount standing to his credit in the Fund or is covered by an exemption notification. Sub-clause (2) mandates that every employee in an establishment covered under the Scheme shall contribute to the Fund and the contribution shall be payable to the Fund in respect of him by the employer. Such contribution shall be in accordance with the rate specified in paragraph 29. The proviso to the sub clause provides that where the monthly pay of such a member exceeds Rs.6,500/-, the contribution payable by him and in respect of him by the employer, shall be limited to the amounts payable on a monthly pay of Rs.6,500/-. As per clause 29 of the Scheme of 1952 the contribution payable by the employer under the Scheme shall be at the rate of 10% of the basic wages, dearness allowance, including the cash value of any food concession and retaining allowance, if any, payable to such employee to whom the Scheme applies. As per Section 6 of the Act of 1952 the contribution which shall be paid by the employer to the Fund shall be 10% of the basic wages, dearness allowance and retaining allowance, if any, for the time being payable to each of the employees and the employees’ contribution shall be equal to the contribution payable by the employer in respect of him and if any employee so desires be an amount exceeding 10% of the basic wages, dearness allowance and retaining allowance, if any subject to the condition that the employer shall not be under an obligation to pay any contribution over and above his contribution payable under the Section. The provision permits prescription of 12% of the monthly salary as the contribution. However, there is no stipulation of any ceiling limit on the salary based on which the percentage of contribution is to be reckoned. Clause 29 of the Scheme of 1952 also does