1. An interesting question regarding the interpretation of section 17-B of the Employees Provident Funds and Miscellaneous Provisions Act, 1952, Act 19 of 1952 (hereinafter referred to as 'the Act') arises for decision in these writ petitions, impugning the order of the respondent herein in proceedings No. E.7/TN/161/Regional dated 10th August, 1979. Though the petitioners are different in the Writ Petitions, the order impugned is the same and as a common question arises for decision they are default with together.

2. The facts giving rise to the writ petitions may now be noticed. A partnership firm under the name and style of Kanakavel Nadar & Sons was running a mill at Madurai known as Raja Mills. The site over which the mills had been put up belongs to a Mutt called Vyasaraya Mutt and the partnership firm had obtained a lease of the site from it. The mill premises comprising of the superstructure as well as the machinery installed therein belonged to the partnership firm Kanakavel Nadar and Sons. There is no dispute that Raja Mills came under the purview of the provisions of the Act and the Schemes framed thereunder with effect from 1st November, 1952. For the period Septemb