ORDER :- In the above two writ petitions, Devi Press is the petitioner. It is a registered partnership consisting of two partners which commenced business from 25-1-1957. Earlier, there was a company known as the Devi Press Ltd., which went into voluntary liquidation. As a result of the winding up and closure of Devi Press Ltd., a dispute arose between the workers and the management. That was settled on 23-1-1957. According to the settlement it was agreed that all the workers except those In the binding department would be re-employed by the new management, Devi Press, as fresh entrants. It was also agreed that such of the workers as were discharged on account of the closure should be paid ten days' basic wages for each year of service plus one month's basic wage as ex gratia payment.

2. Thereafter, the registered firm commenced business. It acquired for the purpose of its business the machinery of Devi Press Ltd., which had been wound up. In 1959, the Provident fund Commissioner called upon the petitioner firm to comply with the requirements of the Provident Fund Scheme. His contention was that the firm had completed three years by the 31st July 1956. The petitioner pointe