1`Honble SHARMA, J.–Since questions of fact and law involved in these petitions are identical, I proceed to decide them by a common order.

(2). Almost in all the writ petitions the orders issued by the Regional Provident Fund Commissioner and the appellate authority are under challenge. The facts raised in the writ petition No.4718 of 2002 are taken into consideration. In this case Alwar Central Cooperative Bank Ltd. (in short the petitioner Bank) has challenged the orders of the Regional Provident Funds Commissioner, and the Employees Provident Funds Appellate Tribunal dated September 20, 1999 and July 14, 2000. A prayer has also been made to refund the amount of Rs.10,58,145/- deducted from the account of the petitioner Bank with the SBBJ, Alwar by way of attachment.

(3). The petitioner Bank is covered under the provisions of the Employees Funds and Misc. Provisions Act, 1952 (in short PF Act) and are paying regular contributions both employees as well as of the employers share from the date of coverage. In order to develop cooperative movement in the State of Rajasthan, three tier system was developed. Firstly, at the State Level known as Apex Society. Secondly at the District Lev

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