ORDER :- This Writ proceeding by the managing partners of the M/s. Lakshmibai Jagannathadas and Co., praying for the issue of a Writ of Mandamus or other suitable writ inhibiting the 1st respondent, Regional Provident Fund Commissioner, from collecting from the writ petitioners contributions towards the Employees' Provident Fund, involves a certain question of considerable significance and interest, bearing upon the Industrial Law. The matter is not res integra, and there are several decisions available at the Calcutta, Punjab and Kerala High Courts, as well as one reported decision of Srinivasan, J., and two unreported decisions of the same learned Judge. There are also available other decisions of this Court which relate to the Industrial Disputes Act and not to the Employees' Provident Funds Act 19 of 1952, which is the legislation that now concerns us, but which are helpful as enunciating the basic principle involved.

2. Since the very formulation of that principle requires a background of the facts, I shall first set them forth. I may immediately add that they are to be found in some elaboration in the affidavit filed on behalf of the Writ Petitioners, and that they ha