Srinivasan, J.

In these two writ petitions, orders passed under S. 7A of the Employees' Provident Funds and Miscellaneous Provisions Act 1952, are being challenged. Though the petitioners are different, the facts are similar and the arguments are identical. Hence, the petitions were heard together.

2. An order under S.7A of the Act was passed on 19th October 1973 against the petitioner in W.P. No. 8683 of 1982 and communicated to him. He had filed a petition under S.19A of the Act before the Government of India questioning the applicability of the Act. He filed W.P. No. 1599 of 1974 in this Court for forbearing the respondents from enforcing the order passed under S.7A of the Act. The writ petition was dismissed with a direction to serve a copy of the order passed by the Central Government under S.19A of the Act on 14th August 1975 on the petitioner and then proceed further in accordance with law. The Central Government had decided that the Act was applicable to the petitioner by virtue of the provisions of S. 1(3)(a) of the Act. After the serving of the order on the petitioner as directed by this Court, proceedings were initiated under S.7A of the Act again. Once again t