P. SHANMUGAM, J.

The writ-petitioner viz., Madathupatti Weavers Co-operative Production and Sales Society Ltd., is the appellant. In the writ petition reported in 1999 (2) LLN 203. the challenge was against the order of the second respondent, dated August 13, 1996, determining the amount due under Section 7-A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred as the Act) and directing the appellant to remit the amounts so determined. The appellant was unsuccessful before the learned single Judge and the appeal is against the said order.

The facts of the case are as follows :

The petitioner society, viz. Madathupatti Weavers Co-operative Production and Sales Society Ltd. is a registered society under the Tamil Nadu Co-operative Societies Act. The object of the said society is to uplift the weaver community in and around the Madathupatti area. According to them, they have engaged eight office staff to maintain records and to do the work relating to it. They have 355 members as weavers of which only 238 members are effectively carrying on their work. The society does not own any looms. The society provides yarn to their members and