Krishnamoorthy, J.

Petitioner is a Company registered under the Companies Act, 1956 having its registered office at Eddypuram, Chalakudy in Trichur District. It is engaged in the business of manufacture of eddy current clutches and motors. Petitioner-Company owns and maintains two factories, one at Chalakudy in Kerala and the other at Coimbatore in the State of Tamil Nadu. The factory at Chalakudy was established in the year 1974 and the factory at Coimbatore was established in 1979. According to the petitioner, these two factories are established and registered separately and independently under the Factories Act and they are having separate registration and licences under the Central Excise Act and the Sales Tax Acts of the respective Slates. Separate accounts are maintained in regard to the factories and balance-sheets are also prepared separately. The installed capacity of the Chalakudy factory is 500 HP and that of the Coimbatore factory is only 32.35 HP. The employees of the two factories are not mutually transferable. The factory at Coimbatore is having only 16 employees.

2. The employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred