(Petition under Art.226 of the Constitution, praying for a Writ of Certiorari, calling for the records of the second respondent relating to the order dated 24-11-1998 passed by the second respondent in Appeal No.ATA-13(84)98 and quash the said order dated 24-11-1998.)

This writ petition was filed seeking the relief of Writ of Certiorari, calling for the records of the second respondent relating to the order dated 24-11-1998 passed in Appeal No.ATA-13(84)98 and quash the said order dated 24-11-1998.

2. M/s. India Piston Limited is part of M/s. Simpson Group of Companies. The main factory of M/s. India Piston Limited is situate at Sembium and in the year 1987 it started another unit at Maramalai Nagar, which is the first respondent in this writ petition. M/s. India Piston Limited is covered under the provisions of the Employees’ Provident Fund and Miscellaneous Provisions Act, 1952 (hereinafter referred to as ‘the Act’). In the year 1990, the first respondent unit sought for the allotment of separate code number for the purpose of the Act on the ground that it is totally a different legal entity and hence entitled to the infancy protection under Sec.16(d) of the Act. The De