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 Level and thirdly at the village level. The societies at village level are popularly known as Primary Agricultural Cooperative Societies (in short PACs.) The functions of the PACs. were to provide loan and agricultural input to the agriculturists who are members of these PACs. These societies were registered under the provisions of the Cooperative Societies Act. For proper functioning of the PACs. a Chief Executive Officer known as Manager/Vyavasthapak is appointed who is paid employee of such society and who act under the control and supervision of the Managing Committee/ Sanchalak Mandal of the society. The Registrar Cooperative Societies by exercising powers under Rule 41 of the Rajasthan Cooperative Societies Rules, 1966 (in short `Rules of 1966) framed the service rules for the Managers/Vyavasthapaks of the PACs. Thereafter further set of rules were framed replaced by new Rules framed in the year 1977 known as Recruitment and Service Conditions of the managers of Agriculture Credit Cooperative Societies Rules 1977 (in short the `Rules of 1977). Under these Rules Cooperative Credit Institution Cadre Authority was created and the managers of the PACs were considered to be employees of the Cadre Authority. The petitioner Bank submitted that after coming into force of the Rules of 1977 the control and supervision of the managers of the PACs were not under the Central Cooperative Bank. The petitioner Bank given out that the Cadre Authority under whom the Managers of the PACs were working agreed for covering the managers under the provisions of the PF Act. Code number was also allotted provisionally to the Cadre Authority w.e.f. March 7, 1984. The petitioner Bank contends that none of these PACs were covered under the provisions of the PF Act as per the provisions of Sections 1(4) and 1(5) of the Act number of employees of these societies had never exceeded to 19. It is submitted that in these circumstances no contribution is payable either of the employers or of the employees. The Cadre Authority ceased to exist as per the directions of this Court given in D.B. Civil Writ Petition No.1018/1979 decided on May 9, 1991. The PF Commissioner determined the amount vide order dated September 27, 1994 amounting to Rs.9,52,441/- for the period from June, 1991 to February, 1993 and sent the same to the Rajasthan Cooperative Credit Institution Credit Authority, Alwar by making endorsement C/o the Managing Director Alwar Central Cooperative Bank. As per the directions given by this Court in the case filed by Central Cooperative Bank Ajmer the payment with regard to the employees of PACs were ordered to be deposited with the PF department even if managers of the PACs may not be the employees of the Central Cooperative Banks. The Registrar/Cooperative Societies witho

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